Timetables

CIMA is the world's largest professional body of management accountants offering the most relevant finance qualification for business.

AWARD / Membership of the Chartered Insitute of Management Accountants and the CGMA designation

 
Assessment of practical experience +
 

In order to become a Chartered Global Management Accountant (CGMA), you need a minimum of three years' verified relevant work-based practical experience.

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Strategic level

 

Strategic case study exam +
 

The focus of Strategic level is on the long term and setting the strategy for the business. In the Strategic Case Study exam, your role will be that of a Senior Finance Manager.

E3
Strategic Management

P3
Risk Management

F3
Financial Strategy

 

Covers:

  • Interacting with the organisation's environment20%
  • Evaluating strategic position and strategic options30%
  • Leading change20%
  • Implementing strategy15%
  • The role of information systems in organisational strategy15%
 

Covers:

  • Identification, classification and evaluation of risk20%
  • Responses to strategic risk20%
  • Internal controls to manage risk20%
  • Managing risks associated with cash flows20%
  • Managing risks associated with capital investment decisions20%
 

Covers:

  • Formulation of financial strategy25%
  • Financing and dividend decisions35%
  • Corporate finance40%
 
Management level

AWARD
CIMA Advanced Diploma In Management Accounting (CIMA ADV DIP MA)

Management case study exam +
 

The focus of Management level is on the medium term and monitoring and implementation of strategy. In the Management/Gateway Case Study exam, your role will be that of a Finance Manager.

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E2
Project and Relationship Management

P2
Advanced Management Accounting

F2
Advanced Financial Reporting

 

Covers:

  • Introduction to strategic management and assessing the global environment30%
  • The human aspects of the organisation20%
  • Managing relationships20%
  • Managing change through projects30%
 

Covers:

  • Cost planning and analysis for competitive advantage25%
  • Control and performance management of responsibility centres30%
  • Long-term decision making30%
  • Management control and risk15%
 

Covers:

  • Sources of long-term finance15%
  • Financial reporting60%
  • Analysis of financial performance and position25%
 
Operational level

AWARD
CIMA Diploma In Management Accounting (CIMA DIP MA)

Operational case study exam +
 

The focus of Operational level is on the short term. In the Operational Case Study exam, your role will be that of a Finance Officer.

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E1
Organisational Management

P1
Management Accounting

F1
Financial Reporting and Taxation

 

Covers:

  • Introduction to organisations25%
  • Managing the finance function15%
  • Managing technology and information15%
  • Operations management15%
  • Marketing15%
  • Managing human resources15%
 

Covers:

  • Cost accounting systems30%
  • Budgeting25%
  • Short-term decision making30%
  • Dealing with risk and uncertainty15%
 

Covers:

  • Regulatory environment for financial reporting and corporate governance10%
  • Financial accounting and reporting45%
  • Management of working capital, cash and sources of short-term finance20%
  • Fundamentals of business taxation25%

Enterprise
pillar

Performance
pillar

Financial
pillar

 
Certificate level

AWARD
CIMA Certificate in Business Accounting (CIMA CERT BA)

 

BA1
Fundamentals
of Business Economics

 

BA2
Fundamentals
of Management Accounting

 

BA3
Fundamentals
of Financial Accounting

 
  • Macroeconomic and Institutional Context of Business25%
  • Microeconomic and Organisational Context of Business30%
  • Informational Context of Business20%
  • Financial Context of Business25%
 
  • The Context of Management Accounting10%
  • Costing25%
  • Planning and Control30%
  • Decision Making35%
 
  • Accounting Principles, Concepts and Regulations10%
  • Recording Accounting Transactions50%
  • Preparation of Accounts for Single Entities30%
  • Analysis of Financial Statements10%

BA4
Fundamentals of Ethics, Corporate Governance and Business Law

 
  • Business Ethics and Ethical Conflict30%
  • Corporate Governance, Controls and Corporate Social Responsability45%
  • General Principles of the Legal System, Contract and Employment Law15%
  • Company Administration10%