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CIMA Qualification

Everything About CIMA In One Place

CIMA’s objective in designing the syllabus is to enhance the employability of students and members. It intends to create a learning system that enables learners to acquire skills, competencies, and mindsets that are in high demand by employers. This has never been more important, with the pace of change increasing and traditional roles being redefined by technology and digital advances.

From qualification structure and syllabus to exam levels and the CGMA designation, find everything you need to know about CIMA, all in one guide. Build the accounting, finance, and business skills to start your career in management accounting.

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Qualification at a glance

Four levels to CGMA

01Certificate Level - 4 papers
Foundation in business accounting
02Operational Level
3 Exams & 1 Case Study (OCS)
03Management Level
3 Exams & 1 Case Study (MCS)
04Strategic Level
3 Exams & 1 Case Study (SCS)
Professional objective tests13 papers

Getting started

CIMA Qualification Structure

The Chartered Institute of Management Accountants (CIMA) qualification develops accounting, finance, and business skills applicable to real-world decision-making. Unlike a qualification focused solely on financial reporting, CIMA covers management accounting, performance, finance, risk, strategy, and business decision-making.

The current professional pathway is the CGMA Professional Qualification, structured around three professional levels: Operational, Management, and Strategic. Each level combines subjects from the Enterprise, Performance, and Finance pillars before the relevant Case Study Exam.

The Pillars

The three pillars represent specific areas of knowledge. The content of each pillar develops as students move up the qualification ladder. The three pillars are interlinked to provide a coherent body of knowledge that will equip successful students with the competencies they require. The three pillars are enterprise, performance and finance.

The Levels

The syllabus is also divided into three levels of achievement. Students progress from the operational level to the management level and finally to the strategic level. At each level, students study subjects across the three pillars. Three levels are operational, management and strategic.

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Explore the CIMA qualification

CIMA is the professional qualification for management accounting, from the Certificate level through to the Strategic Case Study. Use the guides below to check entry requirements and exemptions, how the qualification and syllabus are structured, and what the fees, duration and exam process involve. If you are just starting out, begin with entry requirements. If you already plan to enrol, jump to the syllabus or the exam process.

Entry Requirements & ExemptionsQualification & SyllabusFees, Duration & Exam Process

Frequently Asked Questions

How is CIMA® qualification different from other accounting certifications?

CIMA® is currently the only global qualification in investment & management accounting. The single biggest difference is its focus on generating financial intelligence that helps take optimal investment decisions for top management. Conventional accounting qualifications, on the other hand, are restricted to proving competence in management of accounts for regulatory, disclosure, audit, and tax management purposes – roles that generally do not contribute to most parts of an organization's value chain or business functions.

What is CIMA qualification all about?

The CIMA qualification combines accounting, finance and management with the business skills and techniques you'll need to add real value to any organization. Supplementing your studies with an apprenticeship may be difficult to juggle, but that workplace experience can give your career a perfect start.

What are the benefits of studying CIMA?

Benefits of Being a CIMA Student Receive World-Class Education. If you are looking for world-class courses that meet international standards, look no further. ... Earn an Internationally Recognised Qualification. ... Boosts Your Earning Potential. ... Gain Competitive Skills. ... Job Opportunities.

Do I need a degree to study CIMA?

Not necessarily. Your entry point depends on your previous education and experience, and CIMA provides routes for students with different academic and professional backgrounds.

What are the three "Pillars" of study?

The syllabus is divided into Enterprise (strategy), Performance (risk and costing), and Financial (reporting and tax). You progress through these at every level.

What are the different levels of the qualification?

There are four: Certificate (foundational), Operational (short-term), Management (medium-term), and Strategic (long-term).

How are CIMA exams assessed?

The CIMA qualification uses computer-based Objective Tests for individual subjects and Case Study Exams at the end of each professional level. Objective Tests are available on demand, while Case Study Exams are held during scheduled exam windows.

Can I study CIMA while working?

Yes. CIMA offers flexible study routes, allowing many students to study around work and other commitments.

What is the difference between CIMA and CGMA?

CIMA is the professional body, while CGMA refers to the Chartered Global Management Accountant designation associated with the professional qualification and relevant practical experience requirements.