The CIMA Qualification

The CIMA Syllabus

How to study CIMA by Distance Learning

Entry Requirements

Exemptions

Sitting Exams

Exam Centres

Exam Entry & Timetable

Practical Experience

Continuing Professional Development

Fees & Important Dates

Payment Options

Ready to Sign Up?

Frequently Asked Questions

Application Form

Contact CIMA

The CIMA Syllabus

To become a CIMA member, you must complete and pass exams at Foundation, Intermediate, Final level and gain at least three years of relevant practical experience. However, you may find that your existing academic or professional qualifications have given you sufficient knowledge in some areas, and this may exempt you from having to take some of the exams.

The syllabus covers all the theoretical knowledge and skills you will need to qualify as a Chartered Management Accountant, and will give you a thorough grounding in business and management accounting. You will become skilled in the preparation of accounts and the management of budgets. The course starts with basic concepts but as it progresses you will be shown how to interpret financial and management information by applying advanced mathematical and statistical techniques. You will make a detailed study of the financial and legal environment in which businesses operate, including the banking systems, taxation, laws and regulatory frameworks governing business activities in the UK and worldwide.

CIMA Progression Chart

Foundation level (CIMA Certificate in Business Accounting)

The following 5 compulsory core modules are to be studied

Three-hour examination papers:

1. Financial Accounting Fundamentals (FAFN)

2. Management Accounting Fundamentals (FMAF)

Two-hour examination papers:

3a. Economics for Business (FECB)

3b. Business Law (FBLW)

3c. Business Mathematics (FBSM)

Click on the title of an exam for more detailed syllabus information.

Changes to Foundation Level May2002 click –here--

Intermediate level (CIMA Advanced Diploma in Management Accounting)

8 modules are to be studied

All three-hour examination papers:

---Click here-- for overview to the CIMA Intermediate Syllabus change.

4. Finance (IFIN)

5. Business Taxation (IBTX)

6. Financial Accounting (Pre-requisite - FAFN)

a. UK Standards (IFNA) or

---Click here--- for IFNA syllabus change

b. International Standards (IFAI)

7. Financial Reporting (Pre-requisite - IFNA or IFAI)

a. UK Standards (IFRP) or

---Click here--- for IFRP syllabus change

b. International Standards (IFRI)

---Click here--- for IFRI syllabus change

8. Management Accounting – Performance Management (IMPM) (Pre-requisite- FMAF)

---Click here--- for IMPM syllabus change

9. Management Accounting – Decision Making (IDEC) (Pre-requisite - IMPM)

---Click here--- for IDEC syllabus change.

10. Systems & Project Management (ISPM)

11. Organisational Management (IORG)

Click on the title of an exam for more detailed syllabus information.

Final level

The following 4 modules are to be studied

All three-hour examination papers:

12. Management Accounting – Business Strategy (FLBS)

13. Management Accounting – Financial Strategy (FLFS)

14. Management Accounting – Information Strategy (FLIS)

15. Management Accounting – Case Study (FLCS)

Click on the title of an exam for more detailed syllabus information.