Certificate level

Date: 29 Jul 2017
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Certificate level

The Certificate level represents the foundation stage of the CIMA qualification.
It provides grounding in the basics of business and financial accounting for those new to the field of study. It is CIMA’s own entry route to the CIMA professional qualification.

Its aim is to ensure you understand the regulatory framework for accounting, how formal business relationships are established and the economic environment in which organisations operate. The Certificate level will also introduce you to the concept of management accounting and cover quantitative statistical analysis methods that will be used by a Chartered Management Accountant.


There are 5 subjects as follows:

  • C1: Fundamentals of Management Accounting
  • C2: Fundamentals of Financial Accounting
  • C3: Fundamentals of Business Mathematics(deleted wef 1.04.2016)
  • C4: Fundamentals of Business Economics
  • C5: Fundamentals of Ethics, Corporate Governance and Business LawUpon completion of the Certificate level exams you will be awarded the CIMA Certificate in Business Accounting. As part of the chartered syllabus, this qualification provides students with an entry level accounting qualification which is recognised and respected internationally.ExamsThe Certificate level is assessed by Computer Based Assessment (CBA). This means that the Certificate level subjects can be completed flexibly and can enable you to fast­track to the Operational level at a pace that suits you. You can sit the five certificate subjects in any order and in any combination to suit your requirements.


You may be exempt from some or all certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification.

Search for your qualification on the CIMAGlobal website to determine what exemptions you may be awarded.

Curriculum is empty



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