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CIMA Structure of subjects and learning outcomes

CIMA Structure of subjects and learning outcomes

CIMA Structure of subjects and learning outcomes

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing support and training for members.

CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with more than 227,000 members and students in 179 countries.[1] CIMA is also a member of the International Federation of Accountants.

CIMA Structure of subjects and learning outcomes

CIMA Masters Gateway 

The CMGA is drawn from the management level of the CIMA syllabus:

P2: performance management

E2: enterprise management

F2: financial management

On successful completion of the CMGA exam, you will be granted 11 exemptions from CIMA’s Professional Qualification and will be awarded the CIMA Advanced Diploma in Management Accounting. You will also be eligible to start studying for CIMA’s strategic level exams. All exemptions are free.

The CMGA exam is three hours long and can be taken globally at an approved CIMA exam centre. For a one-off fee the CMGA accelerated entry route includes the following:

• your CIMA student registration fee

• your first annual subscription fee

• one attempt at the CMGA exam and;

• three CIMAstudy.com online study modules (E2, P2 and F2).

CIMA Structure of subjects and learning outcomes

Fundamental level

This requires a basic understanding of the business structures, operations and financial performance and includes responsibility for implementing and achieving results through own actions rather than through others.

  • Introduced at CIMA Certificate in Business Accounting (2017 syllabus)
  • Applies to Operational level of the CIMA Professional Qualification

Intermediate level 

This requires a moderate understanding of the business operations and measurements including responsibility for monitoring the implementation of strategy. This has limited or informal responsibility for colleagues/and or needs to consider broader approaches or consequences.

Applies to Management level of the CIMA Professional Qualification.

Advanced level

This required strong understanding of the organisations environment, current strategic position and direction, with strong analytical skills and the ability to advise on strategic options for the business.  This includes formal responsibility for colleagues and their actions, and that that their decisions have a wider impact.

Applies to Strategic level of the CIMA Professional Qualification.

Expert level

This requires expert knowledge to develop strategic vision and provide unique insight to the overall direction and success of the organisation.  This level requires formal responsibility for business areas and actions and decisions taken at this level have a high level of strategic impact.

Those operating at Expert level are likely to be CGMAs in very senior roles and would be keeping their skills up to date through CPD.

CIMA Structure of subjects and learning outcomes

How much does it cost?

There are two different options for the Master’s gateway:

Master’s gateway assessment only – GBP425

  • Registration with CIMA
  • The first year’s subscriptions fees
  • One attempt at the exam (valid for two years)
  • All 11 exemptions from certificate, operational and management level exams after successfully passing the CIMA Gateway Exam

Master’s gateway package – GBP725

  • Registration with CIMA
  • The first year’s subscriptions fees
  • One attempt at the exam  (valid for two years)
  • All 11 exemptions from certificate, operational and management level exams after successfully passing the CIMA Gateway Exam
  • CIMAstudy.com online study modules for E2, P2 and F2 + the management case study module*.

CIMA Structure of subjects and learning outcomes

Get started

You must register as a CIMA student (using the ‘gateway route’ option) and submit documents proving your eligibility for this route. Documents you will need to include:

  • Complete transcripts (mark sheets) for all stages
  • Graduation certificate or a letter from your University confirming completion

You will be emailed with full details of how to submit your documents to CIMA after completing your registration.

Once your documents have been reviewed and approved you will then be confirmed onto the gateway route and will be eligible to schedule the CIMA Gateway Exam.

Taking the Gateway exams

  • You can schedule your CIMA Gateway Exam through MY CIMA.
  • You should also consider your study options and plan your studies around exam dates
  • Join the CIMAconnect Gateway exam group and find free study resources to help you prepare for the exam.

CIMA Structure of subjects and learning outcomes

Recommended read 

CIMA Structure of subjects and learning outcomes

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Watch CIMA Certificate level sample video lectures Visit cakart.in
Watch CIMA Operational Level sample video lecture Visit cakart.in
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Watch CIMA Strategic Level Sample Video Lecture Visit cakart.in
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