Information on CIMA Three learning pillars

CIMA Three learning pillars

CIMA Three learning pillars:

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 Three learning pillars

The learning pillars

Subjects within each learning pillar of the qualification are designed to be sequential, from operational to strategic level, encouraging the progressive development of knowledge, techniques and skills.

Operational and management level

Within each learning pillar, students are advised to sit and pass the operational level subject examination before sitting the management level subject. However, examinations from different learning pillars, at either operational or management level, may be sat concurrently. Students are recommended to sit no more than three examinations at any single diet, in order to optimise the probability of success

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, before attempting the strategic level subjects.

On successful completion of all operational level subjects, students are awarded the CIMA Diploma in Management Accounting.

On successful completion of all management level subjects, students are awarded the CIMA Advanced Diploma in Management Accounting.

Strategic level

When attempting the strategic level subjects, students must sit all three examination papers (one from each learning pillar – Papers E3, P3 and F3) together at the first sitting. At any subsequent examination attempts, these papers may be taken in any order and combination.

The pass mark for each of the strategic 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 three strategic level subject examinations before attempting the Test of Professional Competence in Management Accounting

CIMA Three learning pillars

CIMA Chartered Management Accounting Qualification

01 Structure of the CIMA qualification

02 Syllabus guidance

03 The full syllabus – operational level

04 The full syllabus – management level

05 The full syllabus – strategic level

06 The full syllabus – Test of Professional Competence in Management Accounting

07 The examination timetable

08 The transition arrangements for students

09 Programme design and the International Education Standards

CIMA Three learning pillars

Syllabus guidance

A Aims of the syllabus

The aims of the syllabus for the CIMA Professional Chartered Management Accounting qualification 2010 are:

• To provide for the institute, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy. • To enable the institute to examine whether prospective members have an adequate knowledge, understanding and mastery of the stated body of knowledge and skills. • To enable the institute to assess whether prospective members have completed initial professional development and acquired the necessary work based practical experience and skills

Structure of the syllabus

The syllabus comprises three learning pillars:

• Enterprise pillar

• Performance pillar

• Financial pillar

Each learning pillar is divided into three progressive levels:

• Operational level

• Management level

• Strategic level

CIMA Three learning pillars

Structure of subjects and learning outcomes

Each subject within the three learning pillars of the syllabus is divided into a number of broad syllabus topics. The topics contain one or more lead learning outcomes, related component learning outcomes and indicative knowledge content.

A learning outcome has two main purposes:

(a) to define the skill or ability that a well-prepared candidate should be able to exhibit in the examination;

(b) to demonstrate the approach likely to be taken by examiners in examination question

CIMA Three learning pillars

Recommended read 

• Complete details of CIMA Syllabus and Subjects
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• CIMA Exam related Free notes complete details
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CIMA Three learning pillars