The joint venture - CGMA
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The CGMA designation is powered by the AICPA and CIMA –
two of the largest and most respected accounting organisations in the world.



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The CGMA is offered through the combined expertise and outstanding global reputations of the AICPA and CIMA. The designation is offered to AICPA and CIMA members through a not for profit joint venture called the Association of International Certified Professional Accountants, formed in 2011.

The JV has had success, starting with the Chartered Global Management Accountant (CGMA) designation launched in 2012. The CGMA recognises professionals who meet the highest benchmark of quality, competency and integrity.  Worldwide, 150,000 management accountants hold the CGMA designation. In addition, through the joint venture, the AICPA and CIMA developed Global Management Accounting Principles to define best practice in management accounting; introduced the CGMA Competency Framework to define the skills management accountants need today and into the future; and built the AICPA | CIMA Competency and Learning website, which provides members a single destination for all of their skills and development needs.

The establishment of the joint venture does not fundamentally alter the governance of either the AICPA or CIMA. Each organisation recognises its partnership role and the importance of leveraging common operations to maximum strategic advantage.

The following describes the governance of the AICPA-CIMA joint venture:
  • The joint venture board is composed of 50 percent AICPA and 50 percent CIMA representation.
  • The Chair will rotate between the AICPA and CIMA on a 12-month basis.
  • The AICPA and CIMA will designate a senior staff member to be part of the other organisation's senior management team to achieve coordination and cooperation.
Through this joint venture, both CIMA and AICPA governing boards/councils will gain broader perspectives of the global accounting profession by virtue of cross-representation on each association’s governing body.

AICPA and CIMA Member ballot

The AICPA and CIMA are proposing to evolve their joint venture to create a new accounting association representing the entire profession, while continuing to operate the membership bodies our communities have collectively trusted for many decades.

Together we would significantly enhance our advocacy, member employability and our abilities to advance the accounting profession around the world. Let your voice be heard and help shape the future of the accounting profession by voting on this proposal.

For more information, and how to vote, please visit your member organisation website:

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