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August 2010
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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  

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.

  • P1 Management Accounting Performance Evaluation
  • P2 Management Accounting Decision Management
  • P4 Organisational Management and Information Systems
  • P5 Integrated Management
  • P7 Financial Accounting and Tax Principles
  • P8 Financial Analysis

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

  • P3 Management Accounting Risk & Control Strategy
  • P6 Management Accounting Business Strategy
  • P9 Management Accounting Financial Strategy

TOPCIMA: Test of Professional Competence in Management Accounting

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.

 

CIMA BAC