Qualification’s info:

The qualification structure

To qualify as a Chartered Management Accountant you must:

• complete the CIMA Certificate in Business Accounting or another exempting qualification
• complete the nine exams from the CIMA Professional Qualification
• gain three years relevant practical experience and send your ‘Career Profile’ to us for approval
• pass the Test of Professional Competence in Management Accounting (TOPCIMA).

This diagram shows the new CIMA Professional Qualification structure.

The first exams under the new syllabus were in May 2005.

Choosing CIMA
The skills you develop through your CIMA study and training will give you a wide range of career options – and allow you to work in a range of different industries.

You will develop the cutting-edge skills needed to drive business forward.
Relevant to business
CIMA has developed the most relevant financial qualification for business today and is recognised around the world. We continually strive to meet current and future business needs and our syllabus reflects this.

We work closely with the business community to make sure that our syllabus is highly relevant. We monitor and update the syllabus regularly, so you are fully prepared for the demands of the modern business world.

Recognition
Our syllabus is progressive – your skills will develop as you advance. We will recognise your knowledge at different levels of the qualifications.

You will receive the CIMA Certificate in Business Accounting and the CIMA Advanced Diploma in Management Accounting en route to becoming fully qualified.

This recognition will increase your career potential and earning capacity as you progress and gain experience. So you don’t have to wait until you are fully qualified to reap rewards.

Flexibility
The CIMA qualifications are designed to be flexible so you can study and train at a pace that suits you.

For the CIMA Certificate in Business Accounting you can study the five subjects in any order and sit the assessments at any time of the year in one of our accredited centres.

At the Managerial level of the CIMA Professional Qualification there are no progression rules. You can study as many papers as you wish, in any order.

Your practical training can be in any organisation. You do not have to be tied to a training contract, giving you the power to progress your career as you choose.

International education standards
CIMA is a member of the International Federation of Accountants (IFAC). We support the principles, standards and guidelines set out within the “IFAC International Education Standards for Professional Accountants”.

The full syllabus

CIMA will give you the key strategic, management accounting, management and project management skills to succeed in many areas of business. This is a modern syllabus for a complex business world.

The full syllabi for:

• the CIMA Certificate in Business Accounting 
• the CIMA Professional Qualification

are available for you to view.

If you are new to business or accounting studies and you do not already have an exempting qualification you will start by gaining the CIMA Certificate in Business Accounting.

When you have completed the Certificate, or if you already have a qualification that gives you direct entry, you can begin studying for the CIMA Professional Qualification.

Certificate in Business Accounting 2006

Other pages in this section

| Fundamentals of Management Accounting | Fundamentals of Financial Accounting | Fundamentals of Business Mathematics | Fundamentals of Business Economics | Fundamentals of Ethics, Corporate Governance and Business Law | 

Last year we launched a new revised 2006 CIMA Certificate in Business Accounting qualification syllabus.

Employers place a very high value on CIMA’s commitment to update our syllabus regularly.

We have refreshed all of the Certificate subjects and introduced a new and exciting module covering ethics. In adding ethics to this level in the CIMA qualifications framework, CIMA is signalling the crucial place the topic has in our curriculum and the part ethics plays in being a professionally qualified Chartered management accountant.

For a five month period, between 2 October 2006 and 2 March 2007, Certificate students could choose whether to sit assessments under the old 2000 or new 2006 syllabus subjects.

As from 3 March 2007 all Certificate students will sit assessments under the new 2006 Certificate syllabus.

Follow the links above to see the full syllabus for each of the new 2006 subjects.  

If you passed any assessments (or were awarded exemptions) from the 2000 syllabus before 2 October 2006, you will be given credits on a subject for subject basis against the new 2006 syllabus subjects. Full information about the transition arrangements is available.

Suggested study routes for the 2006 syllabus subjects

You can sit the five new syllabus subjects in any order and in any combination to suit your own individual study requirements.

We have suggested some study route options (PDF 27KB) - download these to see some of the alternative single, two and three paper study combinations that are possible.

Please note that these study routes are intended only as a guide.

Reading lists for 2006 syllabus subjects

See the recommended reading lists for each of the new subjects.

Study guides for 2006 syllabus subjects

Download guidance notes for each of the subjects from the new 2006 Certificate syllabus.

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 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 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.

Transition arrangements

CIMA Certificate in Business Accounting

Transition from 2000 syllabus to 2006 syllabus

For a five month period, between the 2 October 2006 and 2 March 2007, Certificate students could choose whether to sit assessments under the 2000 or 2006 Certificate syllabus. 

From the 3 March 2007 all Certificate students will sit the new 2006 syllabus subject assessments.

If you have passed any assessments (or been awarded exemptions) from the 2000 Certificate syllabus,  you have been given credits on a subject for subject basis against the new 2006 syllabus subjects as outlined below:

You can log into your ‘My CIMA’ account and see your current exam status under both the 2000 and 2006 Certificate syllabus.

Please note that from 2 October 2006 any exemptions awarded for the Certificate level subjects will be from the new 2006 Certificate syllabus only.

The full syllabus for the new CIMA Certificate in Business Accounting 2006 is available to download.

CIMA Professional Qualification

Transition from Intermediate level to Managerial level

The CIMA Professional Qualification was examined for the first time in May 2005.

If you passed exams from the Intermediate level of the old 2000 syllabus, you have received credits for the new Managerial level subjects as shown in this table.

This also applies if you had exemptions from any Intermediate level exams.

*Either variant of Paper 6 or 7 is applicable i.e. 6a or 6b, 7a or 7b

Important information

Note 1

• By the end of January 2005, if you had passed Paper 5 Business Taxation but had not passed Paper 6 Financial Accounting (from the 2000 syllabus) you had to take the new paper P7 Financial Accounting and Tax Principles paper.

Note 2

• By the end of January 2005, if you had passed Paper 6 Financial Accounting, but had not passed Paper 5 Business Taxation (from the 2000 syllabus) you could either-

• Sit the new paper P7 Financial Accounting and Tax Principles paper or

• Take the new CIMA Professional Development Certificate level award in Business Taxation (the deadline for students wanting to use this award as part of their transition arrangements was 31 December 2006 - however it is still available for anyone waiting to sit it for their professional development). 

Transition from Final level to Strategic level and TOPCIMA

If you passed exams from the Final level of the old 2000 syllabus, you will receive credits for the new Strategic level subjects and the TOPCIMA as shown in this table.

This also applies if you had exemptions from any Final level exams.

If you are currently a Final level student please download these guidelines (PDF 66KB) to see if any of these scenarios apply to you.

See your personal transition arrangements

Your personal transition arrangements are available to view in My CIMA – you can see exactly which subjects you have credits for under the 2005 Professional qualification syllabus.

 Syllabus guidance

The first thing you must do before studying any subject is read the syllabus.

Each syllabus contains:

• A syllabus overview
• Syllabus aims
• Assessment strategy
• Learning outcomes
• Syllabus content
• Study weightings

We have separated each syllabus into a number of different topics.

Against each topic there is a percentage – this is a guide to the amount of your time you should spend studying each topic.

You must study all topics in each syllabus. An exam question may examine more than one topic, or carry a higher proportion of marks than the study weighting indicates.

The study weighting does not specify the number of marks that the topic will be given in the exam.

Read the rest of our guidance, to help you understand the syllabus, before beginning your studies.

Learning objectives

Each syllabus contains a list of learning outcomes.

They should be read along with the syllabus content.

A learning outcome has two purposes:

• To define the skill or ability that you should be able to show in the exam
• To demonstrate how the examiner is likely to approach the exam question

The verbs we use at the beginning of each learning outcome relate to a specific learning objective – see the table below.

The verb used in the learning outcome actually tells you what you need to be able to do in the exam.

For example:

‘Evaluate costing systems for decision-making’

The verb ‘evaluate’ is listed within a high level learning objective.

Learning objectives are hierarchical. The verbs used in the learning outcomes may be replaced in exam questions by lower level verbs – but not higher level verbs. Because ‘evaluate’ is within learning objective ‘5 Evaluation’ you will also be expected to be able to demonstrate all the learning objectives lower than it in the exam.

Read this article (PDF 122KB) by David Harris for a full explanation of the importance of verbs, both in the syllabus and exam questions, and to find out how you should approach exam questions in order to maximise your mark earning potential.

A list of the learning objectives and the verbs we use in the syllabus and exams are below:

Learning streams

We have built CIMA’s Professional Qualification syllabus on three pillars of learning – culminating in a new Test of Professional Competence in Management Accounting (TOPCIMA).

The pillars are called:

• Management Accounting pillar
• Business Management pillar
• Financial Management pillar

There are three subjects in each learning pillar.

Two of the subjects in each pillar are from the Managerial level. The third is from the Strategic level.

 Suggested study routes

Need advice on which subjects to study together? See below…

CIMA Certificate in Business Accounting 2006 syllabus

You can sit the five new syllabus subjects in any order and in any combination - to suit your own individual study requirements.

We have suggested some study route options (PDF 32KB) - download these to see some of the alternative single, two and three paper study combinations that are possible,

Please note that these study routes are intended only as a guide.

Managerial level

There is complete flexibility at the Managerial level.

You can:

• sit between one and six papers at the same time
• sit the papers in any combination

We recommend that you sit between two and four papers per exam sitting.

Below are three ways that you could sit the Managerial level subjects – based on two paper and three paper study combinations.

Remember there are alternative study combinations – these suggestions are only a guide.

Alternative A – studying up the learning pillars

Suggested two subject study combinations:

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

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Alternative B – studying across the learning pillars

Suggested three subject study combinations:

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

Alternative C – studying up and across the learning pillars

Suggested three subject study combinations:

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

Strategic level

The first time that you sit the Strategic level, you must study for and sit all three Strategic level papers at the same time.

After your first sitting, you can take any papers that you need to re-sit in any order.

TOPCIMA

When you have passed all three Strategic level subjects you can sit the TOPCIMA.

The TOPCIMA is based upon a case study. We will publish the case study on the website at least six weeks before the exam, along with the assessment matrix.

Practical experience

Becoming a CIMA member is not simply a matter of passing the exams. You also need to gain a minimum of three years’ relevant practical experience before you can call yourself a Chartered Management Accountant or use the letters ACMA after your name. So make it part of your career plan to fulfil the requirements for membership and have your practical experience assessed.

What do I need to do?

• You need to familiarise yourself with the practical experience requirements and start to make notes as soon as you begin your relevant practical experience
• You need to record your experience in a Career Profile. The Career Profile includes:
• Section 1 - Assessment of Practical Experience/Membership Application Form, signed by a proposer and seconder
• Section 2 - Employment Summary
• Section 3 - Detailed record of your experience 
• Section 4 - Record of Skills Development

As soon as you have successfully completed the Managerial level exams and have a minimum of three years relevant practical experience you should submit your Career Profile for assessment. At the very latest you must make an application within five years of completing your final TOPCIMA exam. If you don’t submit your Career Profile within that time you will be removed from the register of passed finalists.

This area will guide you through the practical experience requirements and assist you in making a successful application. If you are not familiar with our requirements the PER Brochure (PDF 318KB) provides a useful starting point.

If you need any additional information please email our CIMA Contact Centre.

Requirements

What are the practical experience requirements?

The practical experience requirements describe the range of work experience you need to gain to become a CIMA member. They are broken down into three areas to show the wide range of functions carried out by management accountants:

• basic
• core
• supplementary

You can view the basic, core and supplementary requirements by using the links provided above or you can download a copy of the practical experience requirements brochure (PDF 318KB).

Are the requirements the same for students working in different employment sectors?

Yes. The practical experience requirements are the same for everyone regardless of the area in which they work. The requirements have been designed to be applicable across the broad range of business sectors, geographic and cultural environments. This should enable most management accounting students, whatever their training situation, to obtain experience which meets the requirements.

If some, or all, of the experience you wish to submit is in an academic environment, or is in audit, please read the guides provided. The academic (PDF 48KB), internal audit (PDF 33KB) and external audit  (PDF 33KB) guidelines explain whether the experience you have gained in these areas can be used as part of your application. If you are working in practice please refer to the training in practice guidelines.

If you are not working, please refer to the careers section.

How much experience do I need?

You will need a minimum of three years relevant practical experience, some or all of which may have been gained before registering as a CIMA student.

You are not expected to have covered every single aspect of the practical experience requirements. However, you do need to have a good spread of experience across the three areas including at least 18 months in the core area.

Passed finalists who have a minimum of three years’ senior/strategic experience, in addition to the three years’  relevant experience required for associate membership, can apply for direct entry to fellowship.

Record your experience

How do I record my experience?

If you registered as a student after 01 September 2000 you must record your experience in a Career Profile.

Your Career Profile should include:

Section 1 – Assessment of Practical Experience/Membership Application Form

Section 2 – Employment Summary

Section 3 – Detailed record of experience

Section 4 – Record of Skills Development

Standard forms for Sections 1, 2 and 4 are available to download. Section 3 has no standard format and while you are given freedom as to the presentation of your experience, it should resemble an extended CV.

If you registered as a student before 01 September 2000 you may be familiar with the Record of Practical Experience (RPE). This format is still valid. If you have already started to record your experience using the RPE, you can continue to do so. If you haven’t started to record your experience we would recommend that you use the Career Profile.

Please note that you can’t mix the two formats. The forms and requirements for the Career Profile and the Record of Practical Experience are different. If you are applying using the Record of Practical Experience and require additional information please contact our CIMA Contact Centre.

Important note: As part of CIMA’s commitment to quality assurance, you may be asked to discuss the content of you career profile over the telephone with a CIMA Assessor.

Assessment of practical experience

Once you have completed your Career Profile or Record of Practical Experience you should send your application with the Practical Experience/Membership Application fee to:

Note: please ensure that you keep a copy of your application for reference.

Accelerated routes

University graduates can benefit from a series of Accelerated Routes into the CIMA Professional Qualification:

Graduate Accelerated Route 1

The route for graduates of CIMA accredited programmes as listed on our web database.

Graduate Accelerated Route 2

The route for graduates of related - but not CIMA accredited - programmes who may be eligible for a specified range of CIMA exemptions.

Graduate Accelerated Route 3

The route for all other graduates - CIMA Computer Based Assessment.

Follow our step by step guide to find out if you are eligible for exemptions and to see which Graduate Accelerated Route you should follow.

Step 1 - Check if your qualification is CIMA accredited

Visit our database of accredited programmes.

If your qualification is listed and you completed it in the years stated, you will see which CIMA papers you will be exempt from. Check carefully that the qualification title is identical to your own and that your graduation date is included in the years given. Some exemptions are awarded on the basis of option modules. Please check whether you have successfully completed the options specified for each individual paper.

Registering with CIMA and applying for exemptions

To be considered for exemptions you will need to send us certified copies of your highest level educational certificates and transcripts - details of the subjects you studied and the marks you achieved. To certify the copies of your certificates and transcripts you will need to get a responsible person - such as your manager or a lecturer - to sign them as true copies of the originals. All certified certificates and transcripts must be in English. Please do not send us original documents as we cannot guarantee that these will be returned to you. Before sending us certified copies of your certificates and transcripts, please make sure that you have read CIMA’s guidelines (PDF 494KB) for sending us your educational documents. Once we have assessed the certified copies of your certificates and transcripts we will contact you with details of any exemptions awarded. You will also be able to view these when you log into your MY CIMA student account.

We strongly recommend that you wait until you have received written confirmation of your exemptions before you sign up for a CIMA study course. If you do sign up for a course before receiving this confirmation - and you then learn that you are exempt from this subject - we will not accept liability for any course fees. If you are expecting exemptions and it has been over 20 days since you sent us your certified certificates and transcripts, please email or call .

You can then start your studies on Graduate Accelerated Route 1

Step 2 - My qualification is not on the CIMA database

If you studied a related qualification at first degree or postgraduate level you may be awarded some exemptions from the CIMA Certificate in Business Accounting. There are fewer exemptions available than for accredited programmes as we do not have the same level of understanding of the programme you followed. Your qualification will be assessed based on your degree certificate and transcripts, against a number of CIMA subject groupings each of which corresponds to a defined range of exemptions.

If we consider that your qualification falls within one of the groupings, we will contact you with details of any exemptions awarded. You will also be able to view these when you log into your MY CIMA student account.

We strongly recommend that you wait until you have received written confirmation of your exemptions before you sign up for a CIMA study course. If you do sign up for a course before receiving this confirmation - and you then learn that you are exempt from this subject - we will not accept liability for any course fees. If you are expecting exemptions and it has been over 20 days since you sent us your certified certificates and transcripts, please email or call .

If you are awarded exemptions, you can then start your studies on Graduate Accelerated Route 2.

Step 3 - My qualification does not fall into a CIMA grouping for exemptions

CIMA is unable to exempt you from any CIMA papers but as a graduate, we would expect you to complete the five CIMA Certificate in Business Accounting computer based assessments (CBA) within three to nine months.

To complete the registration process you will still need to send us certified copies of your higest level educational certificates and transcripts with details of the subjects you studied and the marks you achieved. To certify the copies of your certificate and transcript you will need to get a responsible person – such as your manager or a lecturer - to sign them as true copies of the originals. All certified certificates and transcripts must be in English. Please do not send us original documents as we cannot guarantee that these will be returned to you.

Before sending us your certified copies of your certificates and transcripts, please make sure that you have read CIMA’s guidelines (PDF 494KB) for sending us your educational documents.

CBA is a unique route to completing the CIMA Certificate in Business Accounting. CBA offers flexibility and convenience and students are not confined to dates of examinations. Results are available as soon as you complete the assessment and you can attempt the assessment as often as you need.

Go to our CBA area for full details about this method of assessment.

You are now on Graduate Accelerated Route 3.

Entry routes

The CIMA qualifications are open to everyone. Your entry level will depend upon your previous experience. The syllabus builds step by step and you will develop your knowledge and skills as you progress through the qualifications.

Our qualifications are similar in standard to undergraduate and postgraduate studies. You will need a good standard of maths and be competent in the English language before you start.

Relevant educational backgrounds

If you’ve already studied a relevant qualification - such as a degree or a professional qualification in accounting or business subjects – you may not need to sit all of our exams. In these cases you may be awarded exemptions from selected CIMA papers.

For more information about the exemptions available for your existing qualification please select from the following list.

• I am a graduate and have successfully completed a qualification at degree or postgraduate level
• I am an AAT student/member
• I have completed the Open University Certificate in Accounting
• I have completed, or am currently studying, a professional qualification

To become a CIMA student you need to complete our online registration process and send us certified copies of your highest level educational certificates and transcripts - details of the subjects you have studied and the marks you achieved. To certify the copies of your certificates and transcripts you will need to get a responsible person – such as your manager or a lecturer - to sign them as true copies of the originals. All certified certificates and transcripts must be in English. Please do not send us original documents as we cannot guarantee that these will be returned to you.

Before sending us your certified copies of your certificates and transcripts, please make sure that you have read CIMA’s guidelines (PDF 1.3MB) for sending us your educational documents.

Once we have received certified copies of your certificates and transcripts we will contact you with details of any exemptions awarded. You will also be able to view these on line when you log into My CIMA.

We strongly recommend that you wait until you have received written confirmation of your exemptions before you sign up for a CIMA study course. If you do sign up for a course before receiving this confirmation - and you then learn that you are exempt from this subject - we will not accept liability for any course fees. If you are expecting exemptions and it has been over 20 days since you sent us your certified certificates and transcripts, please email or call CIMA Contact.

You can cancel your student membership within three months and we will refund your subscription fee, we will however retain the registration fee.

Non-relevant educational backgrounds

If you do not have any relevant qualifications you can still study for the CIMA qualifications. A significant percentage of CIMA students have not studied relevant qualifications. Many employers welcome students from a wide range of academic backgrounds and following a structured professional programme will ensure that you develop the skills required to succeed.

The entry requirement for the CIMA Professional Qualification is the CIMA Certificate in Business Accounting. Completing the CIMA Certificate will allow you to progress to the Professional Qualification and further develop your career. The Certificate is assessed by Computer Based Assessment  (CBA) and allows you to progress at your own rate.

To become a CIMA student you will need to complete our online registration process and send us certified copies of your highest level educational certificates and transcripts - details of the subjects you studied and the marks you achieved. To certify the copies of your certificates and transcripts you will need to get a responsible person – such as your manager or a lecturer - to sign them as true copies of the originals. All certified certificates and transcripts must be in English. Please do not send us original documents as we cannot guarantee that these will be returned to you.

Exemption Search

If your qualification is listed on our web database of accredited decisions - and you qualified during the years stated and took any required modules - you will see which CIMA papers you will be exempt from. All qualifications listed on this database have been accredited by us.

The appropriate exemptions are awarded based on comprehensive information provided by the awarding institution. Accreditation applications are only accepted from the awarding institution and not from individual students.

• Students are not able to apply for additional exemptions for an accredited decision.
• Accredited decisions are based on the most recently validated programme on offer by the institution and will not be backdated.

You can search the database by your educational, institutional or professional body, or by the country in which you studied.

Please note: 

• From 2 October 2006 any exemptions awarded for the Certificate level subjects will be from the 2006 Certificate syllabus only.
• All current accredited decisons gaining Certificate level exemptions will be transferred to the new 2006 Certificate level syllabus. All such decisions will be honoured until the end of the accreditation period.
• All current accredited decisions gaining Certificate level exemptions will be transferred to the new 2006 Certificate level syllabus. All such decisions will be honoured until the end of the accreditation period.
• Exemptions are a concession and are only awarded at the discretion of CIMA.
• We stongly recommend that you wait until you have received written confirmation of your exemptions before you sign up for a CIMA study course. If you do sign up for a course before receiving this confirmation - and then learn that you are exempt from this subject - we will not accept liability for any course fees. If you are expecting exemptions and it has been over 20 days since you sent us your certified copies of certificates and transcripts, please email or call CIMA Contact.
• We do not give exemptions beyond the Certificate level for qualifications gained 10 (or more) years prior to registering with CIMA.

Fees and payment

During your time as a CIMA student you are required to pay all relevant subscriptions and fees. Please refer to this section for full details of what, when and how to do so.

In order to fulfil CIMA’s purpose of supporting the ever greater employability of its members, over the next year CIMA will be investing in a number of initiatives to meet members needs. These include:

• improving our member and student services and support
• meeting the growing needs of professional standards and members regulation
• expanding our global reach and presence.

Consequently, to support the achievement of this agenda, both CIMA Council and members attending the CIMA AGM in June approved subscription levels for 2007.

Exam process

This area contains all the information you need to know in order to enter and sit CIMA’s exams.

CIMA Certificate in Business Accounting Exams

At this level exams are held by computer-based assessment at CBA centres. They may be taken at any time of year. You need to visit our Entry for Certificate level area to find out more.

CBA papers are GBP38 each and each exemption at this level is also GBP38.

Professional qualification: Managerial, Strategic and TOPCIMA exams

CIMA holds two paper-based exam sittings a year, in May and November.

If you wish to sit Managerial level exams, for the November exam diet you must complete all Certificate level computer-based assessment (CBA’s) by 1 September.

To enter for Strategic level you need to have completed Managerial level. To sit the TOPCIMA exam you need to have completed and passed all three Strategic level papers.

Exam entry takes place online:
February to mid-March for May exams
August to mid-September for November exams

What happens before exam entry?

For advice about which subjects to study together, go to the syllabus progression area for our suggested study routes and study combinations guidance.

If you have existing exam passes or credits, view your existing transition arrangements.

I wish to enter exams

What happens after exam entry?

• You will be emailed a confirmation of your exam entry choices within 24 hours of entering.
• You will need to view and print your admission advice in the month before your exam. This contains your candidate number which will be different for each paper you sit. The last three numbers for each paper indicate the desk number you need to sit at.
• You will need to bring a photo ID with you to the exam and your admission advice.
• You will need to keep the attendance slip you will be given by the exam supervisor on the exam day.

When are exam results released?

Visit CIMA Publishing for study systems, exam practice kits, revision cards and question and answers for the 2006 exams. 

Entry for Certificate level

How to enter CIMA’s Certificate exams

CIMA uses computer based assessments (CBA) for our Certificate level. The process for entering for a CBA is different from entering for a paper based exam.

Read this step-by-step guide to find out how to enter for a Certificate level CBA.

1. Find out where your nearest accredited CBA assessment centre is.

All CBAs are held at assessment centres which have been accredited by CIMA.

The majority of our centres are registered CIMA Learning colleges so you may find that the college where you are studying is also an accredited assessment centre.

If you are not studying at a college, or if your college does not offer CBA, search the list of accredited CBA centres to find your nearest centre.

2. Contact the CBA centre and arrange to sit the assessment with the centre. You do NOT enter to sit CBA with CIMA.

The CBA system is flexible, so you can sit assessments at any time of the year. You are not restricted to the May and November exam sittings. Each CBA centre decides when, and how often, they offer the assessments, so speak directly to them to arrange a suitable date and time.

3. Pay the assessment fee to the CBA centre.

You pay the assessment fee directly to the centre – NOT to CIMA. The assessment fee for 2006 is GBP38 per subject assessment. Please note that CBA centres may charge administration fees in addition to the standard CBA fee. Please contact your local CBA centre to find out if any additional administration fees will be charged.

4. Before the assessment, familiarise yourself with the CBA software by using the online demo.

Objective test questions are used in CBA. As well as using the online demo you may also find it useful to download past objective test questions from the paper-based exams for exam practice. You can find these in the Study Resources area of the website.

5. Take the assessment.

6. Receive your results and feedback as soon as you finish the assessment.

You will see your results and indicative feedback onscreen as soon as your assessment has finished.

If you are successful, you will receive a Certificate of Achievement and your exam status will automatically be updated at CIMA.

If you are unsuccessful, the feedback you receive will indicate the areas of the syllabus where you should concentrate your studies. You can arrange your re-sit as soon as you are ready.

Visit CIMA Publishing for resources to support your study.

New CIMA Certificate in Business Accounting 2006

We have recently launched a new 2006 CIMA Certificate in Business Accounting syllabus - this consists of five subjects and is examined by computer based assessment.

For a five month period, between 2 October 2006 and 2 March 2007, you could choose whether to sit assessments under the 2000 or 2006 Certificate syllabus.

From 3 March 2007 you can only sit the new 2006 syllabus subject assessments.

Important dates and deadlines

The CBA system is very flexible so you can sit your Certificate level assessments as and when you are ready.

This means that it is possible to fast track through to the Managerial level exams if you so wish. If you plan to do this, please be aware that the following progression rules apply:

• You must pass all five Certificate level computer based assessments before you can sit Managerial level papers.
• You must complete all computer based assessments by 1 March in order to sit Managerial level papers in May.
• The deadline is 1 September if you want to sit Managerial level papers in November.

Enter for Professional level

How to enter CIMA’s Managerial, Strategic and TOPCIMA exams

Your first step is to download or view on screen the user guide, exam entry section. It is very important that you read these instructions in full and then follow carefully to complete your exam entry online successfully.

Online user guide (PDF 118KB)

Frequently Asked Questions (PDF 100KB)

You are required to abide by the rules of exam entry. You need to accept these rules when you enter exams, so please read through carefully. You may only enter papers at one exam centre; it is not possible to sit exams at more than one centre. You must accept upon entry the summary of exam rules and regulations which are available for you to read and accept on the last page of exam entry, before you select Submit.

Rules of Exam Entry

Managerial papers cost: GBP59 each
Strategic level papers cost: GBP64 each
TOPCIMA costs: GBP85

Visit CIMA Publishing for resources to support your study.

Important dates and deadlines

 You will be able to log into your ‘My CIMA’ account and enter for the November 2007 exams from 1 August.

Within 24 hours of entering, you should receive an email confirmation of your entry. If you did not receive this please access your exam entry online and check your entry carefully. If all the papers you want to sit are displayed you do not need to do anything else apart from post payment if you did not pay online. If your entry is not displayed then it is likely that you did not complete your entry. You will need to start again.

The standard closing date for the entry into the November exams is midnight BST on 14 September.

If you enter after this date, it will only be accepted as a late entry and you will have to pay an additional late entry fee. The late entry deadline is midnight BST on 21 September.

CIMA exam centres

Find a Computer based assessment centre

Find CIMA’s paper based exam centres

Please note that special centres will only be shown two or three months in advance of the relevant exam sitting. Their availability cannot be guaranteed, but this list will be updated regularly and should therefore be accurate. At special centres, as well as the standard exam fees, there will be an extra fee which must be paid directly to the centre. Please be advised that in some cases, in areas with high standards of living, special centre charges may be higher than CIMA’s standard exam fees.

Rules and regulations

Please read the Rules & regulations (PDF 58KB) which provide the rules you are required to abide by when sitting CIMA exams.When you enter CIMA exams you are accepting these rules. Rules may change between exam sittings each year, so it is important to read them each time you enter exams.

Useful documents

This information is provided to assist you in your preparation for the exams and when sitting the exams.

• Instructions for exam entry (PDF 111KB)
• Examinable legislation (PDF 50KB) - you need to read this as it forms part of your exam material.
• Guidance on calculators (PDF 28KB) will help you select a calculator that, under CIMA exam rules, you will be able to take into the exam with you.
• Guidance on making an appeal for special consideration (PDF 20KB)
• The May 2007 exam paper formats (PDF 39KB) document provides a breakdown of the assessment format for each paper. The November 2007 exam paper formats will be available in advance of the exam. 
• Attestation form (PDF 89KB) for Sri Lankan students only. 

Changes to Managerial level - May 2007

Find out about assessment changes to some of the Managerial level examination papers from the May 2007 diet.

Managerial level candidates - answering Section A

All Managerial level candidates are reminded that the answers to all questions must be written in your answer book. This includes all Section A objective test sub-questions. If candidates draft responses in the question paper then these should be transferred to the answer book before the end of the exam. It is assumed that all writings in the question paper are candidates’ notes and therefore are not to be considered by the marker. Read this article (PDF 173KB) and find out how we recommend you answer section A questions in your exam answer book.

Additional reading time for all Professional qualification exams

To help your chances of success in the exams, 20 minutes of reading time are added to the normal exam time for all 10 professional exam papers (all of the Managerial level papers, the Strategic level papers and the TOPCIMA exam).

During the 20 minutes you can:

• read the question paper
• annotate or highlight the question paper.

However you will not be allowed to:

• write in the answer book
• use calculators.

The written component for each exam remains three hours.

For further guidance on how to use your additional 20 minutes reading time, read this article (PDF 85KB) by Martin Taylor, published in the May 2005 issue of Financial Management.

CIMA exam centres

Find a Computer based assessment centre

Find CIMA’s paper based exam centres

Please note that special centres will only be shown two or three months in advance of the relevant exam sitting. Their availability cannot be guaranteed, but this list will be updated regularly and should therefore be accurate. At special centres, as well as the standard exam fees, there will be an extra fee which must be paid directly to the centre. Please be advised that in some cases, in areas with high standards of living, special centre charges may be higher than CIMA’s standard exam fees.

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