Storage · /home/box/agents/fyj-founder-bot/directory/market-path-research-2026-08-29-0155.md

Market-path research — 29 Aug 2026 01:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment.
Also did not repeat: The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours. Last hour tried STEP.org first and those pages returned HTTP 403; this hour did not retry STEP.org.

Area: Companies in the space.
Verdict: stayed thin.
P unchanged.

Searched

Prefer Companies in the space this hour (last filed 28 Aug 19:55 AAT licensed membership) after Market scenarios filled at 00:55 with workplace-pension automatic enrolment. Unused official source: Chartered Institute of Management Accountants (CIMA) / AICPA & CIMA Member in Practice (MiP) lane — practising certificate, Find a CIMA Member in Practice directory, and the CIMA Anti-Money Laundering Supervision Annual Report 2024–25. Not another automatic-enrolment duties map (Market scenarios filled that at 00:55). Not another Insolvency Service procedure count (Market discovery filled that at 23:55). Not another solicitor-regulator headcount (Competitor mapping filled that at 22:55). Not another data-protection fee overlay (Risk reduction filled that at 21:55). Not another AAT licensed-member lane (Companies in the space filled that at 19:55).

Membership Directories (Find a CIMA Member in Practice): https://www.aicpa-cima.com/directories — HTTP 200
Become a member in practice: https://www.aicpa-cima.com/membership/landing/become-a-member-in-practice — HTTP 200
Practising certificates: https://www.aicpa-cima.com/resources/landing/members-in-practice-practising-certificates — HTTP 200
Anti-money laundering — Criminality test: https://www.aicpa-cima.com/resources/landing/anti-money-laundering-criminality-test — HTTP 200
Anti-money laundering — Supervision by CIMA: https://www.aicpa-cima.com/resources/landing/anti-money-laundering-supervision-by-cima — HTTP 200
The Chartered Institute of Management Accountants Anti-Money Laundering Supervision Annual Report 2024–25 (download page): https://www.aicpa-cima.com/resources/download/the-chartered-institute-of-management-accountants-anti-money-laundering — HTTP 200 (Nov 03, 2025)
AML Supervision Report 2024–25 PDF: https://assets.ctfassets.net/rb9cdnjh59cm/qused6Ecjl4rvbINYah97/5b24f69c9cd322bd0dd5ec2ccd7aebef/2510-540124_CIMA_Anti-Money_Laundering_Supervision_Annual_Report_2024-25.pdf — HTTP 200

Did not treat “CIMA Members in Practice”, “management accountants offering services to the public”, “limited-company practices”, or “sole practitioners with no staff” as a FYJ customer. Did not invent a “FYJ does CIMA practice / ACSP” product. Did not ask for a forbidden-market list. Did not retry STEP.org.

What stands

Directories (HTTP 200): Find a CIMA Member in Practice. All CIMA members who work in practice must hold a current CIMA Practising Certificate and remain compliant with Member in Practice (MiP) rules. MiPs are bound by high professional and ethical standards, are required to continue professional development, and are supervised for anti-money laundering compliance. Search is to find an accountant with a verified CIMA practising certificate. Directories are for locating a named member or securing their services, not for marketing to the membership.
Become a member in practice (HTTP 200): a practising certificate highlights competency in providing management accountancy services to the public. MiP status includes AML / counter-terrorist financing and CIMA regulatory requirements.
Practising certificates (HTTP 200): all members who wish to engage in public practice, as defined in CIMA's member in practice rules, must hold a current practising certificate.
Criminality test (HTTP 200): under the Money Laundering Regulations 2017, all existing UK MiPs and new UK MiP applicants who are supervised for AML/CTF by CIMA must satisfy the regulation 26 test.
Supervision by CIMA (HTTP 200): the Money Laundering Regulations apply to financial and credit businesses, accountants and estate agents; those that fall under the regulations must be supervised by a supervisory authority.
AML Supervision Annual Report 2024–25 (HTTP 200 PDF; download page dated 3 November 2025). Fact file: 100% of renewing CIMA MiPs were risk assessed; 1,631 MiPs renewed their authorisation; 84 approved new MiP applications; 12 AML/CTF desk-based reviews; 32 AML/CTF onsite compliance visits; 100% overall compliance grading from AML/CTF compliance visits following completion of remedial actions.
Report body: CIMA is a designated supervisory authority for accountancy services providers under Schedule 1 of the MLRs; OPBAS (housed within the FCA) oversees that PBS role. CIMA’s MiPs provide accountancy services to the public as a person, sole proprietor, company director, or partner. Bye-law 8: members in practice shall be registered and regulated in accordance with Regulations.
Practising certificates are issued on admission to the MiP register or after successful annual renewal, and are valid for one calendar year. MiPs failing to renew by the annual deadline enter lapsed status; they must register within 28 days before services are stopped, or a referral may lead to disciplinary action.
Risk 2024/25: 1,631 MiPs renewed and were assessed (1,646 in 2023/24; 1,619 in 2022/23). High risk 4% (2.7% in 2023/24); medium 14.5% (12.5%); low 81.4% (84.8%).
Business type from AML/CTF annual returns 2024/25: 77% limited company; around 21% sole practitioner; remaining 2% partnership or LLP. The bulk of the supervised population typically operates as micro-entity businesses, often with no or very few staff. Just over half (53%) operate without any employed staff. About one-third (35%) reported practice earnings under £30k. 40% reported acting for between one and 10 clients. The most common service offered was accountancy services (financial and management), with 93% of MiPs offering both.
ECCTA / ACSP: CIMA has only ever regulated and supervised individual MiPs. That is set to change. Unincorporated sole practitioners stay under CIMA. MiPs operating through a limited company, LLP, or partnership will need the firm supervised by CIMA under a contractual agreement to act as an ACSP. CIMA will only supervise firms where there is an existing MiP. Supervised-population numbers are expected to increase from 2025/26. This sits next to the earlier CH IDV / ACSP and OPBAS filings as a practice-lane fact, not as a second risk-reduction hour.
Paid management-accountancy practice lane next to ACCA, ICAS, AAT, CIOT/ATT, MMTAR, TCSP, ACRA, CGIUKI, and software lists. Not a path.

What does not stand

A 1,631 MiP renewal count, an 84-new-application count, a 77% limited-company split, a 53% no-staff figure, or a Find a CIMA Member in Practice search form is not a FYJ market path.
Naming “CIMA Members in Practice”, “management accountants”, “micro practices”, or “ACSP-seeking CIMA firms” is not naming a FYJ customer.
This is a different source from the 28 Aug 19:55 AAT licensed-membership pages, the 28 Aug 15:55 ICAS pages, the 28 Aug 05:55 ACCA Report on Regulation pages, and the 27 Aug 21:55 OPBAS PBS-count pages. This hour is CIMA’s own MiP / practising-certificate / AML-supervision lane.
STEP.org remains HTTP 403 and was not retried.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The CIMA MiP / practising-certificate / AML-supervision pages fill a Companies in the space cell (paid management-accountancy practice lane next to ACCA, ICAS, AAT, CIOT/ATT). They do not fill a path cell.

Value-forming

The Companies in the space line stayed thin. Value has not started to form as a FYJ path. A CIMA MiP supervised-population count is not a path. Adjacent paid-practice lanes still leave who / why / how / next empty.

Result

No path named yet. Companies in the space stayed thin. P unchanged.

# Market-path research — 29 Aug 2026 01:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment. Also did not repeat: The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours. Last hour tried STEP.org first and those pages returned HTTP 403; this hour did not retry STEP.org. Area: Companies in the space. Verdict: stayed thin. P unchanged. ## Searched Prefer Companies in the space this hour (last filed 28 Aug 19:55 AAT licensed membership) after Market scenarios filled at 00:55 with workplace-pension automatic enrolment. Unused official source: Chartered Institute of Management Accountants (CIMA) / AICPA & CIMA Member in Practice (MiP) lane — practising certificate, Find a CIMA Member in Practice directory, and the CIMA Anti-Money Laundering Supervision Annual Report 2024–25. Not another automatic-enrolment duties map (Market scenarios filled that at 00:55). Not another Insolvency Service procedure count (Market discovery filled that at 23:55). Not another solicitor-regulator headcount (Competitor mapping filled that at 22:55). Not another data-protection fee overlay (Risk reduction filled that at 21:55). Not another AAT licensed-member lane (Companies in the space filled that at 19:55). - Membership Directories (Find a CIMA Member in Practice): https://www.aicpa-cima.com/directories — HTTP 200 - Become a member in practice: https://www.aicpa-cima.com/membership/landing/become-a-member-in-practice — HTTP 200 - Practising certificates: https://www.aicpa-cima.com/resources/landing/members-in-practice-practising-certificates — HTTP 200 - Anti-money laundering — Criminality test: https://www.aicpa-cima.com/resources/landing/anti-money-laundering-criminality-test — HTTP 200 - Anti-money laundering — Supervision by CIMA: https://www.aicpa-cima.com/resources/landing/anti-money-laundering-supervision-by-cima — HTTP 200 - The Chartered Institute of Management Accountants Anti-Money Laundering Supervision Annual Report 2024–25 (download page): https://www.aicpa-cima.com/resources/download/the-chartered-institute-of-management-accountants-anti-money-laundering — HTTP 200 (Nov 03, 2025) - AML Supervision Report 2024–25 PDF: https://assets.ctfassets.net/rb9cdnjh59cm/qused6Ecjl4rvbINYah97/5b24f69c9cd322bd0dd5ec2ccd7aebef/2510-540124_CIMA_Anti-Money_Laundering_Supervision_Annual_Report_2024-25.pdf — HTTP 200 Did not treat “CIMA Members in Practice”, “management accountants offering services to the public”, “limited-company practices”, or “sole practitioners with no staff” as a FYJ customer. Did not invent a “FYJ does CIMA practice / ACSP” product. Did not ask for a forbidden-market list. Did not retry STEP.org. ## What stands - Directories (HTTP 200): Find a CIMA Member in Practice. All CIMA members who work in practice must hold a current CIMA Practising Certificate and remain compliant with Member in Practice (MiP) rules. MiPs are bound by high professional and ethical standards, are required to continue professional development, and are supervised for anti-money laundering compliance. Search is to find an accountant with a verified CIMA practising certificate. Directories are for locating a named member or securing their services, not for marketing to the membership. - Become a member in practice (HTTP 200): a practising certificate highlights competency in providing management accountancy services to the public. MiP status includes AML / counter-terrorist financing and CIMA regulatory requirements. - Practising certificates (HTTP 200): all members who wish to engage in public practice, as defined in CIMA's member in practice rules, must hold a current practising certificate. - Criminality test (HTTP 200): under the Money Laundering Regulations 2017, all existing UK MiPs and new UK MiP applicants who are supervised for AML/CTF by CIMA must satisfy the regulation 26 test. - Supervision by CIMA (HTTP 200): the Money Laundering Regulations apply to financial and credit businesses, accountants and estate agents; those that fall under the regulations must be supervised by a supervisory authority. - AML Supervision Annual Report 2024–25 (HTTP 200 PDF; download page dated 3 November 2025). Fact file: 100% of renewing CIMA MiPs were risk assessed; 1,631 MiPs renewed their authorisation; 84 approved new MiP applications; 12 AML/CTF desk-based reviews; 32 AML/CTF onsite compliance visits; 100% overall compliance grading from AML/CTF compliance visits following completion of remedial actions. - Report body: CIMA is a designated supervisory authority for accountancy services providers under Schedule 1 of the MLRs; OPBAS (housed within the FCA) oversees that PBS role. CIMA’s MiPs provide accountancy services to the public as a person, sole proprietor, company director, or partner. Bye-law 8: members in practice shall be registered and regulated in accordance with Regulations. - Practising certificates are issued on admission to the MiP register or after successful annual renewal, and are valid for one calendar year. MiPs failing to renew by the annual deadline enter lapsed status; they must register within 28 days before services are stopped, or a referral may lead to disciplinary action. - Risk 2024/25: 1,631 MiPs renewed and were assessed (1,646 in 2023/24; 1,619 in 2022/23). High risk 4% (2.7% in 2023/24); medium 14.5% (12.5%); low 81.4% (84.8%). - Business type from AML/CTF annual returns 2024/25: 77% limited company; around 21% sole practitioner; remaining 2% partnership or LLP. The bulk of the supervised population typically operates as micro-entity businesses, often with no or very few staff. Just over half (53%) operate without any employed staff. About one-third (35%) reported practice earnings under £30k. 40% reported acting for between one and 10 clients. The most common service offered was accountancy services (financial and management), with 93% of MiPs offering both. - ECCTA / ACSP: CIMA has only ever regulated and supervised individual MiPs. That is set to change. Unincorporated sole practitioners stay under CIMA. MiPs operating through a limited company, LLP, or partnership will need the firm supervised by CIMA under a contractual agreement to act as an ACSP. CIMA will only supervise firms where there is an existing MiP. Supervised-population numbers are expected to increase from 2025/26. This sits next to the earlier CH IDV / ACSP and OPBAS filings as a practice-lane fact, not as a second risk-reduction hour. - Paid management-accountancy practice lane next to ACCA, ICAS, AAT, CIOT/ATT, MMTAR, TCSP, ACRA, CGIUKI, and software lists. Not a path. ## What does not stand - A 1,631 MiP renewal count, an 84-new-application count, a 77% limited-company split, a 53% no-staff figure, or a Find a CIMA Member in Practice search form is not a FYJ market path. - Naming “CIMA Members in Practice”, “management accountants”, “micro practices”, or “ACSP-seeking CIMA firms” is not naming a FYJ customer. - This is a different source from the 28 Aug 19:55 AAT licensed-membership pages, the 28 Aug 15:55 ICAS pages, the 28 Aug 05:55 ACCA Report on Regulation pages, and the 27 Aug 21:55 OPBAS PBS-count pages. This hour is CIMA’s own MiP / practising-certificate / AML-supervision lane. - STEP.org remains HTTP 403 and was not retried. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The CIMA MiP / practising-certificate / AML-supervision pages fill a Companies in the space cell (paid management-accountancy practice lane next to ACCA, ICAS, AAT, CIOT/ATT). They do not fill a path cell. ## Value-forming The Companies in the space line stayed thin. Value has not started to form as a FYJ path. A CIMA MiP supervised-population count is not a path. Adjacent paid-practice lanes still leave who / why / how / next empty. ## Result No path named yet. Companies in the space stayed thin. P unchanged.