The Association of Cost and Management Accountants (ACMA), Nigeria, is a professional association for qualified professional accountants in Nigeria and beyond. ACMA was established based on the following objectives:
(a) To secure a status necessary to promote and encourage the study and to enhance, increase knowledge and efficiency in the development of the art and science of Cost and Management Accountancy,
(b) To establish such things as may advance and promote the advancement of Cost and Management Accounting.
(c) To provide an Organization, Association, National and International in scope and activity for Accountants, Treasurers and Finance Officers engage in Ministries, parastatals, Corporations, Commercial, Public Bodies, Local Governments, Industrial Organizations and Public Auditors. Describing standards of experience and efficiency as essential to the election of persons into membership of the Association at all levels.
(d) To promote the highest accounting standards of competent practice and conduct among members.