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CIMA Qualifications framework

The framework comprises of the CIMA Certificate in Business Accounting and the CIMA Professional Qualification.

AWARD / Membership of the Chartered Insitute of Management Accountants and the CGMA designation

 
Assessment of practical experience +
 

In order to become a Chartered Global Management Accountant (CGMA), you need a minimum of three years' verified relevant work-based practical experience.

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Strategic level

 

Strategic case study exam +
 

The focus of Strategic level is on the long term and setting the strategy for the business. In the Strategic Case Study exam, your role will be that of a Senior Finance Manager.

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E3
Strategic
Management

P3
Risk
Management

F3
Financial
Strategy

 

Covers:

  • Interacting with the organisation's environment20%
  • Evaluating strategic position and strategic options30%
  • Leading change20%
  • Implementing strategy15%
  • The role of information systems in organisational strategy15%

You will learn how to:

  • Develop the skills and abilities needed by strategic leaders to direct and achieve the long-term success of their organisations
  • Formulate and implement strategy
  • Successfully lead and manage change
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Covers:

  • Identification, classification and evaluation of risk20%
  • Responses to strategic risk20%
  • Internal controls to manage risk20%
  • Managing risks associated with cash flows20%
  • Managing risks associated with capital investment decisions20%

You will learn how to:

  • Identify, evaluate and respond to risks that could impact on the implementation of strategy
  • Develop the competencies required to analyse and apply the techniques, processes and internal control systems required to manage risk
  • Manage risks associated with both cash flows and capital investment decisions
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Covers:

  • Formulation of financial strategy25%
  • Financing and dividend decisions35%
  • Corporate finance40%

You will learn how to:

  • Formulate and implement financial strategy to support the overall strategy of the organisation
  • Develop skills to evaluate and recommend alternative sources of finance
  • Develop competencies required to value investment opportunities including divestments, mergers and acquisitions
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Management level

AWARD
CIMA Advanced Diploma In Management Accounting (CIMA ADV DIP MA)

Management case study exam +
 

The focus of Management level is on the medium term and monitoring and implementation of strategy. In the Management/Gateway Case Study exam, your role will be that of a Finance Manager.

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E2
Project and Relationship Management

P2
Advanced
Management
Accounting

F2
Advanced
Financial
Reporting

 

Covers:

  • Introduction to strategic management and assessing the global environment30%
  • The human aspects of the organisation20%
  • Managing relationships20%
  • Managing change through projects30%

You will learn how to:

  • Develop a holistic approach to managing organisations from external and internal perspectives
  • Implement organisational strategy through people, projects, processes and relationships.
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Covers:

  • Cost planning and analysis for competitive advantage25%
  • Control and performance management of responsibility centres30%
  • Long-term decision making30%
  • Management control and risk15%

You will learn how to:

  • Analyse, plan and manage costs to support the implementation of the organisation’s strategy
  • Manage and control the performance of business units within the organisation in line with short-term budgets and long-term strategy
  • Make investment decisions, taking into account the risks related with such decisions
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Covers:

  • Sources of long-term finance15%
  • Financial reporting60%
  • Analysis of financial performance and position25%

You will learn how to:

  • Source long-term finance
  • Produce and analyse complex aspects of group accounting
  • Use analysis of financial statements to provide insights about the performance of the business over time
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Operational level

AWARD
CIMA Diploma In Management Accounting (CIMA DIP MA)

Operational case study exam +
 

The focus of Operational level is on the short term. In the Operational Case Study exam, your role will be that of a Finance Officer.

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E1
Organisational Management

P1
Management
Accounting

F1
Financial
Reporting and
Taxation

 

Covers:

  • Introduction to organisations25%
  • Managing the finance function15%
  • Managing technology and information15%
  • Operations management15%
  • Marketing15%
  • Managing human resources15%

You will learn how to:

  • Analyse issues and events in the global business environment
  • Develop an understanding of the structure and principles sustaining the operational functions of the organisation
  • Align and mobilise all its parts to implement strategy
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Covers:

  • Cost accounting systems30%
  • Budgeting25%
  • Short-term decision making30%
  • Dealing with risk and uncertainty15%

You will learn how to:

  • Use budgeting as a means of short-term planning to implement the strategy of the organisation
  • Analyse information of costs, volumes and prices to take short-term decisions on products and services
  • Appreciate the impact of risk to these decisions.
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Covers:

  • Regulatory environment for financial reporting and corporate governance10%
  • Financial accounting and reporting45%
  • Management of working capital, cash and sources of short-term finance20%
  • Fundamentals of business taxation25%

You will learn how to:

  • Produce financial statements for both individual entities and groups with reference to international financial reporting standards
  • Manage cash and working capital within the business
  • Understand and apply basic principles of business taxation
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Enterprise
pillar

Performance
pillar

Financial
pillar

 
Certificate level

AWARD
CIMA Certificate in Business Accounting (CIMA CERT BA)

 

BA1
Fundamentals
of Business Economics

 

BA2
Fundamentals
of Management Accounting

 

BA3
Fundamentals
of Financial Accounting

 
  • Macroeconomic and Institutional Context of Business25%
  • Microeconomic and Organisational Context of Business30%
  • Informational Context of Business20%
  • Financial Context of Business25%

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  • The Context of Management Accounting10%
  • Costing25%
  • Planning and Control30%
  • Decision Making35%

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  • Accounting Principles, Concepts and Regulations10%
  • Recording Accounting Transactions50%
  • Preparation of Accounts for Single Entities30%
  • Analysis of Financial Statements10%

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BA4
Fundamentals of Ethics, Corporate Governance and Business Law

 
  • Business Ethics and Ethical Conflict30%
  • Corporate Governance, Controls and Corporate Social Responsability45%
  • General Principles of the Legal System, Contract and Employment Law15%
  • Company Administration10%

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Study options

Browse and purchase CIMA approved courses, resources and products for the CIMA Cert BA and Professional Qualification, all in one place on the CIMA Study Shop.

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CGMA Competency Framework

The framework shows the skills abilities and competencies that finance professionals need to increase the success of organisations.

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CIMA Professional Qualification

Find out about the CIMA Professional Qualification syllabus, on-demand assessments and case study exams.

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CIMA Certificate in Business Accounting

Find out about the CIMA Certificate in Business Accounting syllabus and explore the updated 2017 syllabus and assessments.

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