Date: 29 Jul 2017

CIMA is the world’s leading, and largest, professional body of management accountants. Our unique blend of management accounting, financial accounting and business-focused subjects produces competent and confident CGMAs who can lead their organisations to sustainable success.

ARE you keen to build a career as a finance professional in blue chip companies like Nestle,Microsoft , Accenture, GE Money, Ernst & Young,KPMG, Reuters, Citigroup, Deloitte, Proctor & Gamble, Unilever,PriceWaterhouseCoopers, JP Morgan, Genpact,
and HSBC, to name a few?

How about the title of ‘Management Accountant’ with your name, which is recognised by approx. 4,500 companies worldwide? If that sounds interesting, you should definitely consider getting aCIMA (Chartered Institute of Management Accountants)certification.

The business focus is similar to that of an MBA from a top notch B­school, but the entry barriers are low – you can join in with a mere pass in the 12th standard. So if you are looking for a career more in sync with the business and management aspects rather than the more

routine jobs like audit, CIMA is the way to go. As Andrew Higginson, CEO Retail Services –Tesco PLC says, “I did the CIMA qualification

and I’d take people from CIMA anytime. They’re basically business people with a finance orientation, not just accountants.

The syllabus is split into three pillars and three levels, and comprises 12 exams: nine Objective Tests, and three Case Study exams. Objective Tests are 90 minutes long, computer based and available on demand at over 5,000 Pearson VUE assessment centres worldwide

The CIMA Exam, formally known as the Professional Qualification, consists of the operational, management and strategic levels.

In each level, there are 3 pillars: Enterprise pillar (E), Performance pillar (P) and Financial pillar (F). You can see the pillars as exam topics, covering organization management, management accounting and financial reporting respectively.

You have to complete one level to move on to the next. This is a sequential exam.

In each of the 3 levels, there are 3 objective tests, representing the 3 pillars. There is also one integrated case study in each level.

For those with a master’s degree in accounting or an MBA, you can choose the accelerated path by taking the CIMA Masters Gateway exam. If passed, you can skip the first two levels and go straight to the Strategic level.

CIMA Levels Structure:

1. Operational Level:

The 3 objective tests are:

  • Organizational Management (E1)
  • Management Accounting (P1)
  • Financial Reporting and Taxation (F1)

Once you complete this level, you obtain the CIMA Diploma in Management Accounting.

2. Management Level:

The 3 objective tests are:

  • Project and Relationship Management (E2)
  • Advanced Management Accounting (P2)
  • Advanced Financial Reporting (F2)

Once you complete this level, you obtain the CIMA Advanced Diploma in Management Accounting.

3. Strategic Level:

The 3 objective tests are:

  • Strategic Management (E3)
  • Risk Management (P3)
  • Financial Strategy (F3)

Upon completion of the Strategic level, candidates will be eligible to submit their practical experience for assessment.

The CIMA states that you need a 70% accuracy to pass each objective test.

The pass mark for case study is 80, out of a scaled score of 0 to 150. The candidate must also score a “Moderate” or “Strong” across all competencies in order to pass the case study exam.

Exam timetable

View key 2020 dates to help you plan your studies

Plan your CIMA exams. On demand tests are are available all year. There are four windows a year when you can sit the case study exams (February; May; August; and November). Within each window exams will be available for three days from Wednesday to Friday.


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