About CIMA Nigeria

The Chartered Institute of Management Accountants of Nigeria was registered with the Corporate Affairs Commission of the Federal Republic of Nigeria under Companies and Allied Matters Act 1990 with R.C. No 2082074. The Bill Act for establishment of the Chartered Institute of Management Accountants by the National Assembly of the Federal republic of Nigeria. Bill Act No. SB. 04

‘FORMER ASSOCIATION’ – means the Association of cost and Executive Accountants of Nigeria, Founded in Nigeria in 1977, registered in 1985, and incorporated in 1989 Dissolved by section 23 (1) Regulations and Rules, No. 11. of the Bill Act. S.B.04

The Institute exercises close control over the standard of entry into the profession, and the conditions of membership as rigorously applied. The principal objects of the Institute classified into two main categories are:

To promote and develop the arts and science of management Accountancy and to foster and maintain investigations and research into the best means and methods of developing and applying such science and to encourage, increase disseminate and promote knowledge, education and training and the exchange of information and ideas in respect of all questions relating thereto or connected therewith.

Also, to provide a professional organisation for Chartered Management Accountants and by means of examination and other methods of assessment to test the skill and knowledge of persons desiring to enter the profession.

OBJECTIVES: The objects of the Institute shall be to:

Determine what standards of knowledge and skill are to be acquired and attained by persons seeking to become registered members of the Institute and reviewing those standards from time to time as circumstances may require.

Also, secure, in terms of this Act, the establishment and maintenance of a register of Fellows, Associates, Graduates, Licentiates and Students of the Institute, and the publication from time to time of a list of those members.

We promote and develop the science of Chartered Management Accountancy and to foster and maintain investigations-and research into the best method for the enhancement and application of such science.

The Institute encourage, increase, disseminate and promote the education and training of members admitted, thereof, and the exchange of information and ideas in respect of all questions – appertaining thereto or connected -therewith, the practice of Chartered Management Accountancy.

CIMAN organise and conduct examinations, from time to time, in Chartered Management Accountancy and other related subjects to the profession thereof for the purposes of admitting members to the Institute enhancing their status, and issuing membership certificates to person so admitted.

Our organisation regulate and control the practice of professional Chartered Management Accountancy in all its ramifications.

The Institute also highlight and impart such .specialised knowledge and experience in the collection, collation, interpretation and communication of a wide range of information .and the furnishing of advice regarding cost, cost trends, measurement of performance against standards, budgets, pricing, the effect of changes in volume of sales and production, and other matters necessary for obtaining sound day – to- day control and prudent application of available resources.

We Co-ordinates the extent of work connected with planning by management and providing figures and other data relating to costs, the volume of production needed for profitability, and the contemplated returns on investment in tandem with new products, new processes and plan expansion.

However, our Institute do all such things as may be proper and necessary to maintain and advanced the status and interests of the members who are involved in studies relating to research, development cost and their recovery, the profitability of product mixes, automation, computerization and the merging of data resulting from sales, control of costs in relation to competitive selling prices, and other sources that may be integrated into management information systems to the benefit of shareholders and the community at large.

CIMAN also maintain in accordance with this Act, professional discipline, protect the interest of members through the provision of professional consultative advice and the issue of journals and other publications, organisation and conduct of seminars, workshops, conferences, etc. And do such other things that are incidental or supplementary to the foregoing objects of the Institute.

Subject to the provisions of this Act, persons admitted into the Institute shall possess knowledge, experience and qualifications in the science of Management Accountancy and other related disciplines determined from time to time by the council, and may be enrolled in the category of:

(a) Fellows;

(b) Associate;

(c) Graduate Member; or

(d) Licentiate Members.


The Institute governing body to be known as – ‘THE COUNCIL’ which shall have responsibility for the administration and general Management of the Institute.

Download Registration Form Here