The CIMA Syllabus comprises of three fundamental levels, and a final test of professional competence in management accounting.
Certificate level
- C01 Fundamentals of Management Accounting
- C02 Fundamentals of Financial Accounting
- C03 Fundamentals of Business Mathematics
- C04 Fundamentals of Business Economics
- C05 Fundamentals of Ethics, Corporate Governance and Business Law
Operational + Managerial level
The number, sequence and grouping of papers studied at Managerial level is completely flexible. You may choose any combination of papers to suit your own study requirements. However, we recommend taking between two and four papers at any single examination sitting.
- E1 Enterprise Operations
- P1 Performance Operations
- F1 Financial Operations
- E2 Enterprise Management
- P2 Performance Management
- F2 Financial Management
Students must pass all of the Managerial Stage papers before attempting the Strategic Level.
Subjects can be taken in any order, and in any combination. The pass mark is 50% – permanent credits are awarded for a mark of 50% or higher.
Subjects can be taken in any order, and in any combination. The pass mark is 50% – permanent credits are awarded for a mark of 50% or higher.
Strategic level
- E3 Enterprise Strategy
- P3 Performance Strategy
- F3 Financial Strategy
Cima T4
The test of professional competence in management accounting (previously known as TOPCIMA) is made up of two component parts, A & B, which must both be successfully achieved.
Students are advised to undertake both parts concurrently, although they can be taken in any order once all strategic level exams have been completed.
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