Syllabus and structure
Certificate Level
C01 Fundamentals of Management Accounting
C02 Fundamentals of Financial Accountings
C03 Fundamentals of Business Mathematics
C04 Fundamentals of Business Economics
C05 Fundamentals of Ethics, Corporate Government & Business Law
Award - CIMA Certificate in Business Accounting
Operational Level
E1 Enterprise Operations
P1 Performance Operations
F1 Financial Operations
Award – CIMA Diploma in Management Accounting
Management Level
E2 Enterprise Management
P2 Performance Management
F2 Financial Management
Award – CIMA Advanced Diploma in Management Accounting
Strategic Level
E3 Enterprise Strategy
P3 Performance Strategy
F3 Financial Strategy
Professional competence Level
T4 Test of Professional Competence in Management Accounting (TOPCIMA)
Part A – Initial Professional Development – Work Based Practical Experience.
Part B – Case Study Examination based on pre-seen and unseen material.
Award – Member of the Chartered Institute of Management Accountant
Certificate Level
The Certidicate level is made up of five papers:
- CO1 - Fundamentals of Management Accounting
- CO2 - Fundamentals of Financial Accounting
- CO3 - Fundamentals of Business Mathematics
- CO4 - Fundamentals of Business Economics
- CO5 - Fundamentals of Ethics, Corporate Governance & Business Law
Operational/Management Level
The Operational Level is made up of three papers:
E1 - Enterprise Operations
P1 -Performance Operations
F1 - Financial Operations
The Management Level is made up of 3 papers:
E2 - Enterprise Management
P2 - Performance Management
F2 - Financial Management
- On passing Operational level students are awarded a Diploma in Management Accountancy.
- On passing the next three papers of the Management Level, students will be awarded an Advanced Diploma in Management Accounting.
- You may choose any combination of papers to suit your own study requirements. However, students are advised to sit and pass the Operational Level before sitting the Management Level and are recommended not to sit more than three exams at any single examination sitting for the most possibility of success.
Strategic Level
The Strategic Level is made up of three papers:
- E3 - Enterprise Strategy
- P3- Performance Strategy
- F3 - Financial Strategy
- Paper names are changing but still have similar content
- Students must sit all three papers together at the first sitting. However, subjects can be taken in any order, and in any combination afterwards.
Note: If you are interested in studying the Strategic Level please contact our consultants for more information.
Test of Professional Competence in Management Accounting (TOPCIMA)
- The TOPCIMA comprises of two element parts that must both be achieved in order to complete the test (Part A- Initial Professional Development – Work Based Practical Experience and Part B- Case Study Examination).
- To pass, student must obtain a minimum credit of 75 comprising the minimum credit of 50 for Part A and the minimum credit of 25 for Part B.
For more information, visit www.cimaglobal.com
How to get more information about the new syllabus and how this can affect you?
If you are currently studying CIMA or planning to study CIMA and would like to receive more information, please register your details below. We will keep you updated with changes to the CIMA programme, or alternatively a CIMA advisor can contact you to discuss this information and your options further.