• C.I.M.A
• A.C.C.A

CIMA - Chartered Institute of Management Accountants     DOWNLOAD APPLICATION FORM

The Chartered Institute of Management Accountants - is a leading membership body that offers an internationally recognized professional qualification in management accounting, which focuses on accounting for business.
Qualification Structure

Certificate in Business Accounting

The CIMA certificate in business accounting is CIMA's own entry route to the CIMA professional qualification.

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. Your degree or accounting qualification may also exempt you from some operational and management level papers.

Intake: June/ December

Subjects:

The certificate subjects are:
• Fundamentals of management accounting
• Fundamentals of financial accounting
• Fundamentals of business mathematics
• Fundamentals of business economics
• Fundamentals of ethics, corporate governance and business law

You can sit the five certificate subjects in any order and in any combination to suit your requirements.

Exams: All certificate exams are computer based.

Operational Level

The three papers at this level are: E1: enterprise operations

• P1: performance operations
• F1: financial operations

Exam sequence
We advise students to pass the operational level paper before attempting the management level paper in the same pillar. However, it is possible for students to study and sit an operational paper in one pillar and a management paper in another pillar.

Assessment
There is a three hour written exam paper, plus 20 minutes of pre-exam reading time, with three sections: Section A 20 marks: a variety of compulsory objective test questions, each worth between two and four marks. Mini scenarios may be given, to which a group of questions relate. Section B 30 marks: six compulsory short answer questions, each worth five marks. A short scenario may be given, to which some or all questions relate. Section C 50 marks: one or two compulsory questions. Short scenarios may be given, to which questions relate.

Pass marks
The pass mark for each operational and management level subject is 50%. Permanent credit is awarded for any paper where candidates score 50% or more.

Award
Students who pass all three operational level papers will be awarded the CIMA diploma in management accounting.

Management Level

The three papers at this level are:

• E2: enterprise management
• P2: performance management
• F2: financial management

Exam sequence
We advise students to pass the operational level paper before attempting the management level paper in the same pillar. However, it is possible for students to study and sit an operational paper in one pillar and a management paper in another pillar.

Assessment
There is a three hour written exam paper , plus 20 minutes of pre-exam reading time, with two sections: Section A 50 marks: five compulsory medium answer questions, each worth ten marks. Short scenarios may be given, to which some or all questions relate. Section B 50 marks: one or two compulsory questions. Short scenarios may be given, to which questions relate.

Pass marks
The pass mark for each operational and management level subject is 50%. Permanent credit is awarded for any paper where candidates score 50% or more. Students must pass all operational and management level subjects in each learning pillar before attempting strategic level subjects.

Award
Students who pass all three management level subjects will be awarded the CIMA advanced diploma in management accounting.