Progression Rules

Progression Rules

Certificate Level

Once a student completes the Certificate in Business Accounting, he will be able to progress to the Managerial level. A permanent credit is awarded for any paper in which the candidate scores 50% or more. Students wishing to appear in May manual exam of Managerial Level must have passed all papers of Certificate level by 28th February. For appearing in November exam Certificate Level must be passed by 31st August . Please note you will not be awarded the CImA Certificate in Business Accounting if you have accepted exemptions from all five assessments.

Managerial Level

No progression rules and you can study as many papers as you wish in any order. A permanent credit is awarded for any paper in which the candidate scores 50% or more. Students can study the subjects in each pillar separately or can study a selection of subjects across pillars. This level consists of 3 hour papers. The content of the Management Accounting pillar has been re-structured and the Business Management pillar has expanded coverage of management issues. Please note you will not be awarded the Advanced Diploma in Management Accounting if you qualify for, and have accepted, exemptions from all six papers at Managerial Level.

Strategic Level

You must complete all Managerial Level papers (P1, P2, P4, P5, P7 and P8) before attempting the Strategic Level Papers (P3,P6 and P9). This level consists of 3 hour papers with each building on the content within the pillars at the Managerial Level. A permanent credit is awarded for each paper in which the candidate scores 50% or more. All three Strategic Level papers must be taken together at your first attempt at this level. Any necessary re-sits can be taken in any combination and in any order.

Test Of Professional Competence In Management Accounting (TOPCImA)

The TOPCIMA is a new final assessment. It is based upon a case study and set within a simulated business context. It is a three hour exam. It will be taken after the Strategic Level subjects have been successfully completed. Those who attain this level will have proven that they have the ability to apply their strategic and practical knowledge to a real life business situation. Once you have completed TOP CIMA, and had your practical experience approved, you will be officially recognized as a qualified Chartered Management Accountant.