ACCA vs. CIMA

If you are asking about appropriation of the degree then you might have to look at primary difference between CIMA and ACCA first.

The CIMA syllabus is orientated towards the accountant’s role as a member of the management team of an organisation, and covers a wider range of non-financial subjects. In business, CIMA members are more likely to be found in general management roles.

The ACCA syllabus, however, is orientated towards the accountant’s role in professional practice, with greater emphasis placed on financial accounting, audit and tax. Chartered certified accountants can train in public practice (accountancy firms) or in industry. In business, they are more likely to be found compiling the financial accounts of the business or advising the company on its tax situation and on ways to invest its profits.

要在台灣執業只有台灣會計師高考及格才有用, 其他通通沒有用. 不過, 香港是承認ACCA(要執業的話只要加考香港稅法及公司法)的. 中國則是走向承認(正在協商讓ACCA會員只需加考部分中國CPA科目就可執業), 這些地方的會計及審計原則都和ACCA接軌.