CIMA and ACCA both are very dignified and valued degree in accountancy but CIMA carries the highest value. Even passing rates are least in CIMA. It's hard to pass but not impossible. An accounting student's first dream is to be a CIMA professional but as it needs hard work,dedication and lots of studies and most importantly unlimited practice.So study CIMA according to CIMA 2015 syllabus if you wanna reach that top.