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CIMA (Chartered Institute of Management Accountants) is a leading membership body that offers professional management accounting qualifications. CIMA is the world's largest professional body of management accountants.

Why study the CIMA qualification?

  • CIMA prepares you for a career in business.
  • It's a globally recognised qualification.
  • You can boost your salary and develop your career by becoming a chartered management accountant.
  • Many top CFOs and CEOs are chartered management accountants.
  • It's a versatile qualification; helping you work in industry, commerce, management consultancies, banks, not for profit and public sector organisations.

Entry requirements & exemptions
Anyone can start studying CIMA at the Certificate level papers , however students already holding professional qualifications or an MBA are eligible for exemptions from certain papers.


You have

Your starting point

No previous qualifications ( Plus two pass )

Certificate level

AAT qualification

Operational level


Many exemptions are possible, from the Certificate, Operational or Management levels, depending upon the content of your degree

MBA or Masters in Accounting

IFAC member qualification

ICWAI, ICMAP, ICMAB qualification

Master’s Gateway (formerly CMGA)

Professional Gateway (formerly CGA)

Management Accountanats Gateway (formerly CPGA)

You simply have to pass the Gateway Assessment and then move on to the Strategic level.

If you wish to study for the CIMA qualification, you need to register online directly with CIMA ( as a student. If you are starting at the Certificate level, you can do this at any time, but allow approximately two months prior to when you plan to sit your first computer based assessment .

If you are starting at the Operational or Management level or taking the Gateway route, you should register before the following deadlines:

  • To sit your first exam in May, you must register by 31 January
  • To sit your first exam in November, you must register by 31 July

CIMA Syllabus

To become a member of CIMA you must pass up to 15 CIMA exams and gain
3 years relevant accountancy experience.

The CIMA Syllabus is split into five distinct levels.

·     Certificate level,·Operational level  ,Management level , Strategic level, Professional Competence level

The first Certificate is designed for beginners and can be studied as a separate qualification in its own right - the CIMA Certificate in Business Accounting. The remaining four levels make up the Professional Qualification: Operational, Management, Strategic and Professional Competence.

CIMA Certificate in Business Accounting:

Certificate Level





Fundamentals of Management Accountancy


Fundamentals of Financial Accounting


Fundamentals of Business Maths


Fundamentals of Business Economics


Fundamentals of Ethics, Corproate Governance & Business Law

Professional Qualification:

Operational Level



Enterprise Operations


Performance Operations


Financial Operations


Management Level



Enterprise Management


Performance Management


Financial Management


Strategic Level



Enterprise Strategy


Performance Strategy


Financial Strategy


Professional Competence Level


Part A

Initial Professional Development

Part B

Case Study Examination

Exam progression rules
You start at the Certificate Level and work your way through Operational, Management, Strategic and Professional Competence (formerly TOP CIMA.)

  • Certificate papers can be sat in any order
  • You cannot start Operational Level until Certificate is complete (or you have exemptions)
  • Students should then work through Operational & Management Levels.  Students can overlap these levels but should be mindful of the progressive nature of the papers
  • Strategic cannot be started until the Operational and Management Levels are complete or Gateway Assessment has been passed
  • All three Strategic papers must be sat together at the first attempt
  • The Professional Competence Case Study cannot be sat until the Strategic level is complete

How much will it cost?

CIMA students pay a one-time registration fee, an annual subscription fee, and a fee for each exam or exemption.