Exemption for CAs from other climes

Replies : 6
I recently qualified as a CA with the Institute of Chartered Accountants of NIgeria, but my first choice would have been CIMA having been a registered student since 2003 but have never sat an exam. I looked up the pottential exemptions I can get and discovered I would only be exempted from the first 5 foundation papers. Now this is not a fair deal compared to ACCA who have exempted me from all exams except the last 5 Professional papers. Now I am tempted to go the route of ACCA before coming back to CIMA considering that using this route I would sit a total of 8 papers and get 2 qualifications CIMA and ACCA whereas If I go thru CIMA directly from my Nigeria ACA, I would write 9 papers. Someone should please advice me on what to do

Cost Implication

Fine but you have to think about the cost implication. Cost benefit analysis.

Exemption for CAs from other climes

I would rather have you do CIMA because in my own opinion, ACCA would only be a duplication of your ACA albeit more globally recognised in case you still have plans of working abroad someday.


Hi Eben-Johnson,

As CIMA is a Management Accounting qualification and the ACCA is a Financial Accounting qualification, the syllabus varies greatly.

As much as we would like to offer more exemptions to students, is it not possible if the content covered in your qualification has not matched our syllabus.

It would hinder students greatly in the long run, as the CIMA qualification is a progressive one.

If you would like to view more information on the differences between CIMA and the ACCA, please refer to the following link

I hope this helps

Kind Regards

Beth CIMAsphere Moderator


i have been very concerned about this issue of exemption for CAs from Nigeria.I however think that with the recent launch of cima in Nigeria a better relationship and transition of ACA to Cima will be created.i am about getting my exemptions from the certificate stage and i hope to write the managerial stage by November 2010 

Still On Exemption

CIMA is not encouraging me at all. I hope i won't give up on them. They (CIMA) requested for my transcript from ICAN, which i did and send to them. only for their admissions dept to inform me that ICAN is supposed to send my transcript theirself (and not me) with a kind of cover letter, that ICAN should also explain why i was exempted fron intermediate and foundation level of the profession syllabus. That aside, CIMA is  still requesting for my 1st degree academic transcript to enable them know me better.


I called at ICAN office to inform them. The person i spoke with said he is not aware of what CIMA is saying and he is even expressing his anger and disappointment at CIMA. MY QUESTION- Is there anybody who had similar challenge and was able to make it through? considering my case; i started ICAN thru AAT, claimed exemption for foundation & intermediate to start PE 1.  Should i also apply for AAT transcript and provide both to CIMA?

My 1st degree transcript. i have a diploma which gave me direct entry admission into 200 level, to obtain transcript in my school it will take close to a year. Should i also apply for 2 transcript and send a total of  4 transcript to CIMA.

Please  i need advice on how to go about it. i have missed May,2011 exam entry already hoping to make November diet.



Hello kc,

In order for CIMA to award exemptions, the admissions department always request a copy of students’ graduation certificate and their full transcripts. 

As CIMA have a ‘no exemptions for exemptions’ policy, if any student has previously received exemptions we’ll always ask for evidence of how these exemptions were gained (ie full documentation from their previous qualification.)  This is standard procedure and is applied to all students seeking exemptions.

As CIMAshere is a public forum we are unable to comment directly on your personal circumstances here, therefore please email where you will be able to receive instructions on the specific documents required for you to apply for exemptions. Regards,


CIMAsphere Moderator