Response to HMT Consultation on raising standards in the tax advice market

The Chartered Institute of Management Accountants (CIMA), founded in 1919, is the world’s largest professional body of management accountants. CIMA members and students work primarily in employment but a small number of members opt to work as Members in Practice, i.e. members that provide accountancy services for fees (MiPs) offering a wide range of services directly to clients. These clients are primarily small to medium businesses and each accountancy practice is unique depending upon the services they offer. All MiPs