CIMA Syllabus

The CIMA Syllabus comprises of three fundamental levels, and a final test of professional competence in management accounting.

Certificate level

• C01 Fundamentals of Management Accounting
• C02 Fundamentals of Financial Accounting
• C03 Fundamentals of Business Mathematics
• C04 Fundamentals of Business Economics
• C05 Fundamentals of Ethics, Corporate Governance and Business Law  

Operational + Managerial level

The number, sequence and grouping of papers studied at Managerial level is completely flexible. You may choose any combination of papers to suit your own study requirements. However, we recommend taking between two and four papers at any single examination sitting.

• E1 Enterprise Operations
• P1 Performance Operations
• F1 Financial Operations
• E2 Enterprise Management
• P2 Performance Management
• F2 Financial Management

Students must pass all of the Managerial Stage papers before attempting the Strategic Level.
Subjects can be taken in any order, and in any combination. The pass mark is 50% – permanent credits are awarded for a mark of 50% or higher.

Strategic level

• E2 Enterprise Strategy
• P3 Performance Strategy
• F3 Financial Strategy

T4 TOPCIMA Professional Competence level

The test of professional competence in management accounting is made up of two component parts that must both be achieved to complete the test. The two components can be taken in any order. Credits are used to measure success, rather than marks.

The three Strategic level papers must be sat together at the first attempt. All marks of 50% or higher are awarded a permanent pass. Students must pass all Strategic level examinations before attempting TOPCIMA.

Students acknowledge that the Oracle Capital Scholarship can be completed on campus or online. The LSBF ACCA/CIMA+MBA and ACCA/CIMA+MSc programmes and scholarships are only available to students in London, Birmingham and Manchester. Students must pass 11 of CIMA (ie: CO1 -F2) papers prior to commencing the MBA/MSc course. For the avoidance of doubt students will not be admitted on to the MBA/MSc course where they have failed to pass the above papers.