Chartered Institute of Management Accountant (CIMA)
The Chartered Institute of Management Accountants (CIMA) is the largest professional body of management accountants founded in 1919. The Professional Qualification comprises three pillars of knowledge domains divided into three levels of achievement.
The pillars are Enterprise, Performance and Financial.
The levels are Operational, Management and Strategic.
The qualification examinations are made up of 12 exams: Nine Objective Tests, and Three Case Study exams. Objective Tests are 90 minutes long. Computer-Based Examinations are also available on-demand at approved CIMA assessment centres. Case Study exams are 3 hours long and their computer-based options are available in four windows throughout the year at CIMA approved assessment centres. The course content, number of pillars and levels involved are presented in the table below:
|
PILLARS | ||
| LEVELS | Enterprise pillar | Performance pillar
| Financial pillar
|
| Level 4: Strategic level | E3 Strategic Management
| P3 Risk Management
| F3 Financial Strategy
|
| Level 3: Management level | E2 Managing Performance
| P2 Advanced Management Accounting
| F2 Advanced Financial Reporting |
| Level 2: Operational level | E1 Managing Finance in a Digital World
| P1 Management Accounting
| F1 Financial Reporting
|
| Level 1: Certificate Level | A1 Fundamentals of Business Economics
| BA2 Fundamentals of Management Accounting
| BA3 Fundamentals of Financial Accounting
|
When combined with the required practical experience, CIMA qualified members will be capable of supporting and leading their organisations through the challenging environment of constant change.