The CIMA Professional Qualification  

Management accountants analyse information to advise strategy and drive sustainable business success. Anyone can study the CIMA qualification, whether they’re new to finance and business or an experienced professional.

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.

Structure of the CIMA Syllabus
The CIMA Syllabus comprises nine subjects that are organised into three pillars and three levels.
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 financial.
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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Overview of CIMA qualification












Enterprise Pillar

Articulate a vision in a digital world.

How do we articulate the role of the finance function in a digital world?

How do we manage performance through people and projects?

How do we develop and manage strategy?

Performance Pillar

Make the vision a reality

How do we use costing and budgeting for shortterm decision-making?

How do we monitor and control activity to ensure performance?

How do we identify, mitigate against and manage risks to the organisation?

Financial Pillar

Communicate and report on the vision through a financial lens.

How do we prepare financial statements?
How do we interpret financial statements and use them to support strategy?
How does financial strategy drive the ambitions of the organisation?

Operational (Implement)


• Implementation of decisions.

• Translate mediumterm decisions into short-term actionable plans; then report on performance.







E1: Managing Finance in a Digital World

A. Role of the finance function
B. Technology in a digital world
C. Data and information in a digital world
D. Shape and structure of the finance function
E. Finance interacting with the organisation

P1: Management Accounting

A. Cost accounting for decision and control
B. Budgeting and budgetary control
C. Short-term commercial decision-making
D. Risk and uncertainty in the short term

F1: Financial Reporting

A. Regulatory environment of financial reporting
B. Financial statements
C. Principles of taxation
D. Managing cash and working capital



Management (Monitor)

• Monitor implementation of decisions.

• Monitor, manage and analyse performance.

E2: Managing Performance

A. Business models and value creation
B. Managing people performance
C. Managing projects


P2: Advanced Management Accounting

A. Managing the costs of creating value B. Capital investment decision-making C. Managing and controlling the performance of organisational units
D. Risk and control

F2: Advanced Financial Reporting

A. Financing capital projects
B. Financial reporting standards
C. Group accounts
D. Integrated reporting
E. Analysing financial statements

Strategic (Decide)

• Make strategic decisions.

• Formulate and create strategy whilst managing the associated risks.


E3: Strategic Management

A. The strategy process
B. Analysing the organisational ecosystem
C. Generating strategic options
D. Making strategic choices
E. Strategic control F. Digital strategy

P3: Risk Management

A. Enterprise risk
B. Strategic risk
C. Internal controls
D. Cyber risks


F3: Financial Strategy

A. Financial policy decisions
B. Sources of long-term funds
C. Financial risks
D. Business valuation


CIMA Registration Fees
Candidates must pay CIMA membership and registration fees to join the organization and obtain a qualification. The registration fee is a one-time payment that covers the cost of processing your application and creating your CIMA account.  

One-time CIMA registration fee for new members - £95
Re-registration Fee - £95
Management Accountant Gateway registration – £95
CIMA Professional Gateway assessment registration – £425
CIMA Masters’ Gateway assessment registration – £425

CIMA Subscription Fees
CIMA subscription fees refer to the annual fee that members of the Chartered Institute of Management Accountants must pay to maintain their membership status and access the organization's resources and services.  

CIMA Students - £130
New student - (first year's subscription fees are free)

It's important to note that subscription fees are subject to change and must be paid before March 31 to keep your membership active. These fees provide access to benefits such as exclusive events, networking opportunities, and CIMA's online learning resources.  ‍

CIMA Exam Fees
Taking the CIMA exams requires candidates to pay a fee that covers the cost of the exam and associated administrative expenses.

CIMA Certificate in Business Accounting 
This entry-level qualification provides a solid foundation in business and accounting. It is designed for individuals with little or no accounting background, regardless of their education or work experience.  The certificate consists of four subjects:

1. Fundamentals of Business Economics
2. Fundamentals of Management Accounting
3. Fundamentals of Financial Accounting
4. Fundamentals of Ethics, Corporate Governance, and Business Law.
     Objective tests: £110 (per exam)

CIMA Professional Qualification
This globally recognized certification can help you stand out in the job market. This qualification is designed to produce competent and confident management accounting professionals who can guide and lead their organizations toward sustainable success.  
The CIMA Professional Qualification has three levels: Operational, Management, and Strategic.  

Operational Level: Level I
This level focuses on short-term decision-making and equips you with the skills to work with others in your organization, use appropriate data and technology, and make informed decisions. The Operational Level consists of three Objective Test exams

1. E1: Managing Finance in a Digital World,
2. P1: Management Accounting,
3. F1: Financial Reporting) and a Case Study exam.
    Objective tests (per exam) - £130
    Case study exam (per exam) - £225

Management Level: Level II
This level emphasises making long-term decisions and gives you the knowledge and abilities to successfully manage people, projects, and relationships. Three Objective Test exams

1. E2: Managing Performance,
2. P2: Advanced Management Accounting, and
3. F2: Advanced Financial Reporting) and a Case Study exam.
     Objective tests (per exam) - £154
     Case study exam (per exam) - £232

Strategic Level: Level III
This is the final level of the CIMA Professional Qualification. This level focuses on developing strategic thinking and decision-making skills that are essential for senior management roles. The Strategic Level consists of three Objective Test exams

1. E3: Strategic Management,
2. P3: Risk Management
3. F3: Financial Strategy) and a Strategic Level Case Study exam.  
     Objective tests (per exam) - £218
     Case study exam - £330

Frequently Asked Questions

CIMA® is currently the only global qualification in investment & management accounting. The single biggest difference is its focus on generating financial intelligence that help 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.

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.

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.

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.

Studying Courses with a tuition provider. You can attend a course with one of the many global course providers that teach CIMA. ... Distance learning with CIMAstudy.com. ... Study with official CIMA textbooks and study materials. ... Combining study methods with blended learning.

A: No. Full completion of the CIMA qualification, including the practical experience requirement, is broadly equivalent to a Master's degree and has post-graduate status in the UK.

With CIMA, you get to call the shots and study at your own pace in a way that suits you. You can study full-time, part-time, while working, in a classroom or through distance learning. You'll start with our entry level qualification, the CIMA Certificate in Business Accounting.

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