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The Chartered Institute of Management Accountants of Nigerian is a professional accounting body registered in Nigeria to propagate and promote the practice of management accounting profession in the country. Its major area of operation is focused on which is the efficiency and effectiveness of methods and progresses.

STATUTORY LEGISLATION: Professional Bodies (Special Provisions) Act 1972, item (h), CAMA ACT, 1968 and 1990 sec. 358 (1) contained arrangement for sections, and provisions for facilities to practice certain profession, in Nigeria of which Management and Professional accountancy bodies as specified in the schedule, item (h) and CAMA Act 1990 section358 (1). Only members of those bodies listed in the schedule established from time to time by Act, or Acts of the Federal Republic of Nigeria, which by order specify to practice such profession in Nigeria.

Management Accountants shall be constructed so as to apply to persons, who while in the employment of any government, or engaged in commerce, in industry, perform the duties of an accountant or any of them.

This in essence is the major focus of management accounting. It is the focus of the training of CIMAN that makes its members more qualified as internal auditors or internal controller/ manager of funds and other resources.

The Institute has six major categories of membership.

1. STUDENT MEMBERS: Who are still preparing for one stage or the other in the Institute examinations? These have no terminal certificate that can be evaluated.

2. TECHNICIANS: Are those who have completed a specially designed two – stage examinations known as TI (A & B). The technician’s certificate holders are normally exempted from the foundation stages 1 & 2 of the Institute’s examinations.

Holders of this Technicians certificate are engaged as either AEO (Audit/ accounts) or EO (Audit/ Accounts). These posts attract EUSS 5 or GL06 respectively in the public/ civil service.

3. GRADUATE MEMBERS: Are those who newly qualify after passing the professional stage 111 (The final stage). This category of members cannot use the designation ACMAN until they complete three years of supervised internship during which they are fully involved in auditing/ accounting practice with an establish Associate or Fellow member of the body.

These categories of members are often engaged as either Auditors/ Accountants on EUSS 8 or GL09.

4. ASSOCIATES: Are graduates of the Association who have been certified qualified and competent to serve as Auditors/ Accountants after completing supervised three years internship with good reports and have practiced on their own for at least one year. They are usually placed on grade level EUSS 10/ GL 11 if they are freshly employed without experience, candidates already on a job are usually upgraded to EUSS 11/ GL 12.

5. FELLOW DESIGNATE: Are graduates who as Associate member have had not less than five years of practice in the filed and have in addition submitted an approved original thesis on any topical cost/ management accounting issue. The thesis must be adjudged good and acceptable. These cadres of members are usually not allowed to use the designation FCMAN. However they can be employed into a position attracting a salary scale equivalent to EUSS 13/ GL 14.

6. FELLOW: Fellow designates who successfully passed the fellowship examinations are admitted into the coveted grade of fellows. Such members can use the designation FCMAN and are usually employed into positions not lower than the rank of a Deputy Bursar/ Deputy Director of Audit/ Finance etc. Attracting EUSS 14 /GL 15. Subsequent five years cognate experience usually attracts additional grade level.


This structure will sufficiently adopt in assessing CIMAN certificates.


(Director General/ Chief Executive)