Index

A  B   C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W

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)

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

CIMA professional development (CPD)

CIMAsphere (online global community)

Client confidentiality (ref legal professional privilege) 

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 panel)

Continuity arrangements

Corporate governance

Corporate social responsibility

Corruption (anti-corruption guidelines)

Council (of CIMA)

Customer due diligence - CDD

CV guidance and CV example (for member in practice registration)


D


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

Misconduct also see duty to report misconduct

Misrepresenting CIMA status

Money laundering

Monitoring (of CIMA members). Further guidance on monitoring 

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 supervision (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

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

Withheld documents (of clients)

X

Y

Z