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The CIMA Qualification

The Chartered Institute of Management Accountants provides qualifications which are internationally recognised. Their Professional Qualification has recently been revised and is being examined in this form for the first time in 2010.

The course sets out to combine management and finance skills in a unique way, so that Chartered Management Accountants are able to fully understand the businesses they are working in.

The College offers a course which follows the new syllabus and includes both the Diploma and Advanced Diploma Levels.

A Structure

The course is structured into three learning pillars which are:

  • Enterprise
  • Performance
  • Finance

The structure of the qualifications and syllabus subjects is shown on the following diagram:


CIMA Advanced Diploma in Management Accounting

Management Level

E2 Enterprise Management

P2 Performance Management

F2 Financial Management


CIMA Diploma in Management Accounting

Operational Level

E1 Enterprise Operations

P1 Performance Operations

F1 Financial Operations





B Progression

Operational and Management Levels:

New students commence at Operational Level and study for papers E1, P1 and F1.

On completion of these examinations students may progress to the Management Level. There they study for papers E2, P2 and F2.

All assessments are in the form of examinations. The pass mark for each of the operational and management level subject examinations is 50% and permanent credit is awarded for any paper in which the candidate scores 50% or more.

Students must pass all operational and management level subject examinations, in each learning pillar, in order to be awarded the Advanced Diploma.

C Duration

The course is designed to be completed in 18 months, studying for 9 months for each of the three papers at each level.

D Course Entry:

Pre-requisite entry requirements (e.g. CIMA Certificate in Business Accounting, degrees
in business or accounting or AAT Technician/Diploma level). Applicants may apply directly to CIMA for their qualifications to be checked before applying to the College for the course.


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