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About MiPs

Members in practice (MiPs) are chartered management accountants in professional practice who provide accounting services to all types of businesses, but are not direct employees of those businesses.

CIMA’s Member in Practice Rules includes a definition of ‘accounting services’.

CIMA students cannot register as members in practice. See the Members' Handbook for more information.

Working in practice

If you wish to work in practice you must be registered and regulated in accordance with the CIMA regulations (byelaw 8). You must be licensed to practise by holding a current CIMA practising certificate. Any member found to be providing accountancy services to clients whilst not registered as a member in practice may be liable to disciplinary action by the Institute.

CIMA’s Members’ Handbook contains the regulations governing members in practice along with information on who should register, how to register and practising certificates.


It is a regulatory requirement that members in practice are monitored for compliance with anti-money laundering/counter-terrorist financing (AML/CTF) compliance.

See more information.

Code of ethics

All members in practice are bound by CIMA’s code of ethics and are expected to adopt its fundamental principles to their working lives.

See CIMA’s ethics section for further support and guidance.

Find a member in practice

If you are a business looking for a CIMA member in practice to provide accounting services for you, please see our MiP search.

Learn more