Asking whether CIMA or ACCA is the easier qualification is a very subjective question. Both are excellent internationally-recognised qualifications, but each prepares students for different roles. While there are many similarities between the two, CIMA and ACCA qualifications focus on different aspects of accounting and finance.
CIMA:
CIMA qualifications prepare students for working in a business management environment. Chartered Management Accountants have the skills that are required to do business planning and analysis, and often play a general management role as well. Important aspects of the CIMA qualification include management information systems, strategic planning, financial analysis, general management skills and budgeting, in addition to technical aspects of finance and accounting. However, the CIMA route does not go into the detailed aspects of auditing or tax. As such, CIMA qualifications are highly relevant to those who want to work in industry rather than in practice.
ACCA:
ACCA qualifications place more emphasis on the technical aspects of finance, accounting, tax and auditing. The ACCA route is more suitable for those who want to go into practice. If you want to go into tax or auditing, you are generally required to pursue an ACCA qualification rather than a CIMA qualification. The ACCA qualification does not cover many aspects of management or business planning and analysis.
How to decide between the two?
Neither the CIMA nor the ACCA route is easy. They are both challenging in their own way. Whether you find the one easier than the other will depend largely on your own areas of speciality and interest. Your choice of route should depend on what you would like to do once you are qualified, and not on whether the one will be easier than the other, as there is no way to know for sure which one will be easier for you. However, you will be more motivated to study and will probably find it easier to pass your exams if you enjoy the course work that you are studying, and if you have a clear idea of what you hope to achieve once you are fully qualified.