MEMBERS of the Institute of Chartered Accountants in England and Wales have scuppered attempts to merge their body with the Chartered Institute of Management Accountants (CIMA). Had the merger gone ahead, members of the Irish CIMA would have formed part of the new enlarged British body of chartered accountants. While the majority of CIMA members were in favour of the link up, only 36 per cent of the British ICA's were in favour CIMA has some 1,400 members and 2,800 students in the Republic.