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:: CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS OF NIGERIA

Application to sit for the examinations must be made on Examination Form C and accompanied by the appropriate fee (SEE THE INSTITUTE’S FEES SCHEDULES).
Application to sit for the examinations can be accepted ONLY from REGISTERED STUDENTS. A candidate wishing to register and then to enter for the NEXT Examination should ensure that his notice reaches the Institute, two weeks before the date of the examination.

A candidate that submitted his application to sit for an examination at the earliest approved date and should defer doing so until the approach of the examination cannot be accepted under any circumstances whatsoever.
If, before the closing date, a candidate withdraws his application to sit, his fees at his request, held to his credit for a subsequent examination.
After the conclusion of the examination, no fees are returnable nor will they be carried forward nor held for any other purpose.

LATE ENTRIES
Late examination entries will be accepted provided that they are:-

(a) Received in the institute not later than one week after the closing date.

(b) Accompanied by normal fee plus a special late entry fee of N2, 000 for the foundation state and N2, 500 for the professional stage irrespective of the number of sections or parts to be taken.

Professional Expert Tutors
Conducts the followings:-

STUDY FACILITIES
A considerable proportion of CIMAN students now obtain some form of oral week-ends/week days tuition for the examinations in various zonal centres at reasonable fees (see PET schedule tuition fees), which fees includes some well revised course materials for the examinations. Also, conducts groups cases discussions where decisions are reached as applicable to the examinations subjects at the syllabus.

RESEARCH
CIMAN carries out research projects and dissertations into various aspects of Management Accountancy and related subjects as required for the conditions of awarding the examination marks. Wherever possible, the results of these research appear either in the management accounting Dexterity magazine or in the CIMAN journal.

APPOINTMENTS
Employers, members and registered students, either seeking a change of employment or seeking staffs replacement should utilized this media to advertise as will find many notices of situations vacant quarterly either in the Institute journal or each month in the Management Accounting.
IMPORTANT NOTE
The council is not prepared to register candidates who cannot meet the minimum educational requirements. Such candidates should not therefore apply until they have made good any deficiencies in the educational qualifications so as to comply with the Institute’s requirements.

EXEMPTIONS
Exemptions are granted as shown in the Institute syllabus, only by section or part and no individual subject exemptions are granted. The only exemption to this general rule is that holders of Chartered accountancy legalized bodies are granted exemption. These are the only exemptions at present, but not at the professional examination section II as this is the ULTIMATE TEST OF COMPETENCE and would not be subject to exemption under any circumstances. (See the Institute fees schedules for guidance)

RESULTS
A candidate is normally notified of his result about twelve weeks after the last day of the examination. The notification states whether he has passed, failed or has been referred.
CIMAN will soon establish the following coding showing grades awarded, each covering a range of marks:-
“A” – well above passed standard
“B” – passed standard
“C” – below pass standard – but redeemable by good performance in other papers such as research/dissertation projects.
“D,E,F” – below passed standard
“R” – Referred subjects
“X” – An exemption
“Z” – No script was written