CIMA Members’ Handbook index
A •
Accountants reports also see estate agents act.
•
Accounting bodies (list of accounting bodies around the world)
•
ACMA (use of in accordance with CIMA guidelines)
•
Alternative Dispute Resolution (ADR) (over service related issues)
•
Anti-Money Laundering (AML) • Proceeds of Crime Act 2002 • Questionnaire (mandatory under supervision by CIMA) • Regulations (Money Laundering Regulations 2007) • Supervision (registering for AML supervision with CIMA)
•
Appeals process (regarding disciplinary proceedings)
•
Audit also see accounts and statements information. •
•
Audit in the Republic of Ireland
Authorisation (to act as agent for a taxation client - UK)
B •
Bankruptcy
•
Benevolent fund
•
Book keeping
•
Byelaws
C •
Charities
•
Charter
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CIMA Professional Development (CPD)
•
CIMAsphere (online global community)
•
Client confidentiality
•
Client money (handling of)
•
Clearance letters (ref Anti Money Laundering)
•
Commissioner of oaths (South Africa)
•
Committees
•
Company secretary
•
Companies (creating and winding up of)
•
Complaint handling (in practice management)
•
Complaints process in CIMA (also see ‘Investigation and discipline’)
•
Conduct (CIMA’s Professional Conduct department) • Conduct Committee • Glossary of conduct terms
•
Consumer credit (in the UK)
•
Contact (Members in Practice Management Group)
•
Continuity Arrangements
•
Corporate Governance also see CIMA supporting good governance
•
Corporate Social Responsibility
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Corruption (anti-corruption guidelines)
•
Council (of CIMA)
•
Council Regulations
•
Customer Due Diligence - CDD
•
CV guidance and CV example (for member in practice registration)
D •
Data protection (in the UK)
•
Discipline
•
Due diligence (see Customer Due Diligence – CDD)
•
Duty to report misconduct (also see ‘Misconduct’)
E •
Elections to council
•
Employee engagement
•
Ethics
•
External accountants (see members in practice)
F •
Fédération des Experts Compatables Européens (FEE)
•
Financial Action Task Force (FATF)
•
Financial regulation
•
Financial reporting
•
FAQ’s
G •
Governance of CIMA
H I •
Independent examiners
•
Insurance mediation (UK)
•
Internal complaint handling procedures
•
International Accounting Standards
•
International Federation of Accountants (IFAC)
•
Investigation and discipline • Accountancy and Actuarial Discipline Board – AADB • Investigation, Discipline and Appeal Committees
J K •
Know your customer (anti-money laundering)
L •
Legal professional privilege
•
Legislation (please note this list is not exhaustive)
•
Letters (designatory letters, use of ACMA / FCMA)
•
Licensed Access (formerly direct professional access)
M •
Mandatory requirements
•
Members in practice • Checklist (of practice requirements) • Clients (taking on new) • Events • Guidance notes on setting up in practice • Member in practice management panel (MiPMP) • Practising Certificates • Regulations (governing members in practice)
•
Member regulations
•
Misconduct also see Duty to report misconduct
•
Misrepresenting CIMA status
•
Money laundering
•
Monitoring (of CIMA members)
•
Mortgage references (financial references for)
•
Mandatory requirements (of CIMA members in practice)
N •
Nomination forms (to CIMA Council)
O P •
Penalties (of late accounts)
•
Practice advice
•
Practice management (also see ‘members in practice’ above)
•
Practising Certificates
•
Proceeds of Crime Act 2002
•
Professional Accountants in Business (PAIB)
•
Professional Conduct Committee
•
Professional Development (CPD)
•
Professional Indemnity Insurance (PII)
•
Professional Standards (department at CIMA)
•
Professionalism (the value of being a professional management accountant)
•
Public sector
Q
R •
Record keeping
•
Registering for Anti-money laundering supervision also see Failure to register
•
Registering as a CIMA member in practice
•
Regulations also see Financial Regulation
•
Renewing member in practice status
•
Reporting (financial reporting)
•
Royal Charter (of CIMA)
S •
Sanctions
•
Sector specific guidance
•
Serious Organised Crime Agency (SOCA)
•
Supervision for Anti-money laundering
•
Suspicious Activity Reporting (SARs)
T •
Tax
•
Terms of engagement
•
Travel agents (acting as reporting accountant to ABTA travel agents)
•
Trust or company service provider (TCSP)
U
V •
VAT
•
Volunteering (your CIMA skills)
W •
X Y Z
Withheld documents (of clients)
Chartered Institute of Management Accountants 26 Chapter Street London SW1P 4NP United Kingdom T. +44 (0)20 8849 2287 F. +44 (0)20 8848 2450 E. cima.contact@cimaglobal.com www.cimaglobal.com