The document summarizes information about the Chartered Institute of Management Accountants (CIMA) qualification. It outlines the history and purpose of CIMA, which began in 1919 and provides qualifications for management accountants. The summary describes the structure of the CIMA qualification pathway, which involves passing exams in five fundamentals subjects, followed by managerial and strategic level exams, and a final professional competence exam involving a case study. It also briefly mentions exemptions, fees, and career prospects for the CIMA qualification.