CIMA - Detaild Structure and Syllabus of CIMA Programme

CIMA now operate a flexible entry policy, which means that as long as you feel that you have a good knowledge and understanding of mathematics and English, there is no requirement for formal qualifications to register with CIMA for Certificate in Business Accounting.

An overview of the new syllabus found ---here---

The Intermediate and Final level will not exist after the November 2004 sitting. They will be replaced by the Managerial and Strategic levels and together they will form the CIMA Professional Chartered Management Accounting qualification.
The syllabus for the new Professional qualification comprises 3 learning pillars:
- Management Accounting pillar
- Business Management pillar
- Financial Management pillar.
Within each learning pillar there are 3 syllabus subjects. Two of these subjects are set at the Managerial level, with the third subject positioned at the Strategic level.
The CIMA Advanced Diploma in Management Accounting is awarded on successful completion of the six exam papers at Managerial level.
A Final Test of Professional Competence in Management Accounting (TOPCIMA) is to be taken after completion of the Strategic level.
A minimum of three years' relevant practical experience is required.
You have the opportunity to submit your Career Profile for assessment of your practical experience following completion of the CIMA Advanced Diploma in Management Accounting (subject to having the necessary minimum of 3 years relevant experience). Therefore you will become a CIMA member automatically upon completion of the TOPCIMA.
The CIMA Certificate in Business Accounting (formerly the Foundation level) is now separated from, and becomes the entry requirement to, the CIMA Professional Chartered Management Accounting Qualification. Therefore once a student completes the Certificate in Business Accounting they will be able to progress to the Managerial level and the Advanced Diploma in Management Accounting.
Other approved exempting qualifications will also enable students to gain entry to the Professional Chartered Management Accounting qualification.

The new Professional Chartered Management Accounting CIMA Syllabus 2005 will be first examined in May 2005.

The CIMA syllabus offers a dynamic mix of practical and strategic subjects designed to give you the cutting edge in financial management.

The CIMA syllabus is progressive; your skills will develop as you advance. If you are new to business or accounting studies, you will first work towards the CIMA Certificate in Business Accounting.

Once you have gained the certificate, or if you possess a qualification that entitles you to direct entry, you can commence study for the CIMA Professional Qualification.

Upon successful completion of the managerial level you will receive the CIMA Advanced Diploma in Management Accounting.

To become a Chartered Management Accountant (ACMA) you must complete all three levels and gain three years of relevant practical experience.

You may find that your existing academic or professional qualifications have given you sufficient knowledge in some areas and may exempt you from having to complete certain exams.

CIMA Certificate in Business Accounting

The CIMA Certificate in Business Accounting is a recognised qualification in its own right and is assessed by Computer Based Assessment (CBA). This means that the subjects can be completed flexibly, and can enable you to progress to the CIMA Professional Qualification at a pace that suits you. You can take the CBA exams at any time you are ready at an approved centre near you.

The CIMA Certificate in Business Accounting is an entry requirement to the CIMA Professional Qualification – and is a recognised qualification in its own right.

It will give you a solid grounding in the basics of management accounting and business skills.

CIMA Professional qualification

The CIMA Professional Qualification is highly regarded and recognised by business around the world.

The syllabus is made up of three elements –

The CIMA Professional Qualification is highly regarded and recognised by business around the world.
The syllabus is made up of three elements –

The Managerial level – six exams
The Strategic level – three exams
The Test of Professional Competence in Management Accounting (TOPCIMA) – one exam based on a case study

All of the exams are three hours long and have a pass mark of 50%.

It is essential that you read the subject syllabus before starting your studies.

Assessment strategy for Advanced Diploma and Professional Level

The assessment strategy within the 2005 qualification is as follows:

Strategic level Papers P3, P6 and P9	Section A – 50 marks A maximum of four compulsory questions Section B – 50 marks Two questions from a choice of four
Managerial level Papers P2, P5 and P8	Section A – 20 marks Compulsory Objective Test questions Section B – 30 marks Three compulsory medium answer questions Section C – 50 marks Two questions from a choice of three
Managerial level Papers P1, P4 and P7	Section A – 50 marks Compulsory Objective Test questions Section B – 30 marks Six compulsory short answer questions Section C – 20 marks One question from a choice of two
You must complete all Managerial level papers (P1, P2, P4, P5, P7 and P8) before attempting the Strategic level. The Managerial level papers can be taken in any order and with any number of subjects at any exam sitting. The pass mark for each of these exams is 50% and permanent credit is awarded for any paper in which the candidate scores 50% or more. When attempting the Strategic level subjects, you must sit all three exam papers (P3, P6 and P9) together at the first sitting. A permanent credit is awarded for any paper in which the candidate scores 50% or more. At any necessary re-sits, the Strategic level papers can be taken in any order and in any combination. The Test of Professional Competence in Management Accounting (TOPCIMA) is similar in format to the current Case Study – a three hour exam with pre-seen material published in advance on the CIMA website and new unseen material given in the exam. The TOPCIMA will be assessed using a new ‘assessment matrix’ containing nine criteria.

Please click ---here--- [New window] to request information about exam centres worldwide.

If you have a relevant degree (equivalent to a UK honours degree) or a professional qualification, in accountancy or business for instance, you may be entitled to an exemption from the CIMA Certificate in Business Accounting. See your entry point for details.

Please see Frequently Asked Questions page of this web site for further information.