The Chartered Institute of Management Accountants (CIMA®), together with AICPA® as the Association of International Certified Professional Accountants, is the world’s leading, and largest, professional body of management accountants. Its unique blend of management accounting, financial accounting and business-focused subjects produces competent and confident Chartered Global Management Accountants (CGMAs) who can lead their organizations to sustainable success. We gratefully acknowledge support for the EXRIMA program.