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 Chartered Institute of Management Accountants (CIMA)


CIMA Course outline:

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 & Management level

The number, sequence and grouping of papers studied at the Managerial level is completely flexible. Students may choose any combination of papers to suit their study requirements.

  • E1 Enterprise Operations
  • P1 Performance Operations
  • F1 Financial Operations
  • E2 Enterprise Management
  • P2 Performance Management
  • F3 Financial Management

Student 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.

Strategic level

  • E3 Enterprise Strategy
  • P3 Performance Strategy
  • F3 Financial Strategy

Test of Professional Competence in Management Accounting (T4)

The three Strategic level papers must be sat together at the first attempt. All marks of 50% or higher are awarded a permanent pass. Students must pass all Strategic level examinations before attempting TOPCIMA.

Entry Requirements:

CIMA qualifications are open to everyone, but entry level will depend on previous experience. The syllabus builds step-by-step, and will develop knowledge and skills as students progress through the qualification.

Entry routes to the CIMA professional qualification

  • Secondary/Higher School Certificate
  • Graduates with Degrees accredited by CIMA
  • Graduates with Degrees related to Accounting, Business, Finance, Law and Other Relevant Areas
  • CIMA Certificate in Business Accounting
  • Foundations in Accountancy
  • Master of business administration (MBA)
  • Master's in Accounting

Duration of the Course:

Students can study and register for the FIVE CERTIFICATE EXAMS at their own pace. On average, students take one year to complete this level.
On average, students complete the TEN PROFESSIONAL QUALIFICATION EXAMS IN FOUR YEARS. Most students attempt two or three exams at each sitting but they can be completed in three sittings.

Exam Dates:

CIMA written exams are held in May and November each year. Students must register with CIMA for exams in line with deadlines below:

exam dates

Note: Students can sit a Computer Based Assessment (CBA) at any time of the year.