Rishab Surana
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Shruti Agrawal
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Yash Shah
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CIMA CGMA Syllabus & Qualification
Empowered by The Association of International Certified Professional Accountants; CGMA is the most widely held management accounting designation in the world. The quailed professionals hold advanced proficiency in finance, operations, strategy and management. This unique combination of expertise make the CGMA qualification holders an asset for the industry, commerce, the public sector and not-for-profit organisations alike. CGMA's work in variety of higher management roles from finance to operations, utilising their decision making abilities and impact almost all functions of the business.
Qualification
The CGMA professional qualification comprises of 16 papers distributed over four levels. Broadly divided into two parts- the Certificate in Business Accounting and the Professional Qualification; comprising of Operations, Management & Strategic levels as below.
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Certificate level can be pursued along with class 11-12; leading to an award of Certificate in Business Accounting (CertBA)
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4 Papers (BA1-BA4)
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Professional Qualification
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Operations level leading to an award of Diploma in Management Accounting
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3 papers (E1,P1, F1) & a case study
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Management level leading to an award of Advanced Diploma in Management Accounting
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3 papers (E2,P2, F2) & a case study
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Strategic Level leading to an award of the CGMA designation.
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3 papers (E3,P3, F3) & a case study
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Based on your prior academic qualifications you may be eligible for certain exemptions.
Upon passing the relevant exams along with completion of three years of work experience one can be qualified to become an CIMA member.
syllabus
Certificate in Business Accounting
This is the starting point of CIMA qualification, upon clearing the following 4 papers of this level one can proceed to skills level.
Subjects
BA1 Fundamentals of Business Economics
BA2 Fundamentals of Management Accounting
BA3 Fundamentals ofFinancial Accounting
BA4 Fundamentals of Ethics, Corporate and Legal Governance.
Operations Level
You are expected to develop an advance level of understanding of the following 3 subjects, adding to your technical skills. Upon clearing these 3 papers and the case study exam, you will be awarded Diploma in Management Accounting and can proceed to the Management level.
Subjects
E1 Organisational Management
P1 Management Accounting
F1 Financial Reporting and Taxation
Case Study Exam
Management Level
This level prepares you for a role of a manager. On clearing these 3 papers and the case study exam, you will be awarded Advanced Diploma in Management Accounting and can proceed to the Strategic level.
Subjects
E2 Project & Relationship Management
P2 Advanced Management Accounting
F2 Advanced Financial Reporting
Case Study Exam
Strategic Level
This level prepares you for a role in senior management. On clearing these 3 papers and the case study exam, you will be awarded the CGMA designation.
Subjects
E3 Strategic Management
P3 Risk Management
F3 Financial Strategy
Case Study Exam
assessment
Pattern
Computerised Objective Type Questions for 4 papers at Certificate Level and the 9 papers for professional qualification (Operations, Management & Strategic Levels)
Descriptive computerised exam for Case Study.
Objective Tests
Objective Tests are comprised of a range of items including short multiple choice questions, number entry questions, drag and drop questions and other formats. They test all component learning outcomes across the whole subject.
Format: computer based
Availability: on demand at any of the 5,000
Pearson VUE centres around the world
Length: 90 minutes
Marking: computer marked
Results: provisional result available
immediately followed by confirmation no more than 48 hours later
Case Study exams
The Case Study exams are used to test a variety of skills including research and analysis, how to present information, persuasion and communication skills. The move to more Case Study exams has been deliberate to test a wider range of skills and integrated learning across the syllabus.
Case Study exams reflect a real life business scenario, comprising a series of time bound tasks set for students to complete based on pre-seen material.
Pre-seen material released to students: 6 weeks prior to the exam window through CIMAconnect (Student contact ID and password required)
Format: computer based
Availability: four windows each year (Feb, May, Aug, Nov) at any of the 5,000 Pearson VUE centres around the world
Length: 3 hours
Marking: human marked
Results: available 5 weeks after the close of the exam window.