CIMA guide
How many CIMA exams are there?
The CIMA Professional Qualification has 12 exams across three levels — Operational, Management and Strategic — plus an optional entry-level Certificate in Business Accounting (CBA) with a further 4 exams. Each level ends with a Case Study integrating the three subject exams. Here's the full list, the sitting order, and how long it typically takes.
Certificate in Business Accounting (4 exams, optional entry)
BA1 Fundamentals of Business Economics, BA2 Fundamentals of Management Accounting, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law. On-demand computer-based. Skipped if you have a relevant degree or AAT.
Operational Level (4 exams)
Three objective tests — E1 Managing Finance in a Digital World, P1 Management Accounting, F1 Financial Reporting — plus the Operational Case Study (OCS). Ends with the CIMA Diploma in Management Accounting.
Management Level (4 exams)
Three objective tests — E2 Managing Performance, P2 Advanced Management Accounting, F2 Advanced Financial Reporting — plus the Management Case Study (MCS). Ends with the CIMA Advanced Diploma.
Strategic Level (4 exams)
Three objective tests — E3 Strategic Management, P3 Risk Management, F3 Financial Strategy — plus the Strategic Case Study (SCS). Passing SCS plus 3 years of qualifying experience makes you a CGMA / ACMA.
Sitting order
Objective tests within a level can be sat in any order, on-demand. But the Case Study must come last in each level, and you must clear one level before starting the next.
FAQs
- How many CIMA exams total?
- 12 Professional Qualification exams (9 objective tests + 3 Case Studies) plus 4 optional Certificate exams if you enter without exemptions.
- How long does CIMA take?
- Three to four years part-time alongside work. Case Studies are only offered four times a year, which paces the journey.
- Can I skip levels?
- No. You must clear each level's Case Study before starting the next level. Exemptions apply to entry, not within the Professional Qualification.
- What's the CIMA pass rate?
- Objective tests average 55–70%. Case Studies average 55–65%, with SCS historically the toughest.
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