Difference Between AAT vs CIMA-2

 aat vs cima

AAT (Association of Accounting Technicians) and CIMA (Chartered Institute of Management Accountants) are based in the UK and handles professionals and students worldwide. Both offer training and examinations to assess the qualifications of students to become members of their group.

Understanding the basics before going to higher education, this is what AAT and CIMA intents to provide their members. However, the difference is the kind of certification they offer. While AAT offers certifications on the vocational level, they let their students understand the fundamentals of accounting. And once you are certified in the AAT, you can now tackle CIMA, as this is responsible for certifications in a more professional level.

The courses that AAT handles focuses on four diplomas in accounting – Introductory diploma, Introductory certificate, Intermediate diploma, and Advance diploma; and Certification in taxation and ethics. CIMA, on the other hand, has many management courses, and business and financial strategies. The levels include professional competence, strategic, management, and operational. The Certificate given is in Business Accounting.

Both are globally recognized and continuously produces great results through their rigorous instructions and trainings. It is on the person’s decision whether to take AAT or CIMA, both, or one preceding the other.

Following are key Difference Between AAT vs CIMA-2

Denote Association of Accounting Technicians Chartered Institute of Management Accountants
Scope Only technician level Largest accounting body
Year Started 1980 1919
Work Platform of CIMA, Technician level Focus on strategic management and business skills so that accountants can formulate business strategies, determine which information is required by management, assess information to make business decisions, and apply various accounting techniques in budgeting and planning.


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