Who should register?

CIMA charter crest


Although students can undertake practice work, they cannot use the term chartered management accountant as they are not fully qualified and cannot register as members in practice.

If they undertake practice work, they must ensure they adhere to the charter and byelaws and also CIMA's code of ethics - particularly part B, which has information for accountants in public practice.

Any student working as an external accountant must be supervised for anti-money laundering purposes. Students in the UK should register with HMRC, students outside the UK should refer to the Financial Intelligence Unit of their country of residence for further information.

They must also ensure they are competent in the work they undertake. Terms of engagement should be drawn up between the parties involved so that both sides know where they stand, and the student should take out professional indemnity insurance.