CIMA Professional Qualification
Course Code: NCIPRO

CIMA - The Chartered Institute of Management Accountants - is a leading membership body that offers an internationally recognised professional qualification in management accountancy, which focuses on the education and training of management accountants in business. Studying for CIMA and training to become an Associate of the Chartered Institute of Management Accountants (ACMA) will help you develop the skills required to succeed in business. CIMA members are at the forefront of some of the world’s most successful organisations.

The CIMA Professional Qualification is the most relevant and recognised financial qualification for business today. CIMA is the first choice for employers in the qualification and development of professional accountants in business. It provides more strategy, more management accounting, more management and more project management than other professional accountancy qualifications. It will give you the key skills to succeed in your career plus the relevant experience to be a success.

CIMA’s aim is for its members to drive the world’s most successful organisations. The CIMA Professional Qualification aims to:

Course Market

Course Structure

The syllabus is both practical and innovative. The unique blend of academic training and practical experience continues to provide employers with what they want - Chartered management accountants who have the leading edge skills to drive business growth. There is a major focus on ethics throughout the syllabus and CIMA is the only body to focus on interpersonal skills as a requirement of the Professional qualification. This combination perfectly matches the needs of modern organisations.

The syllabus is made up of three elements:

It is built on three pillars of learning – culminating in the Test of Professional Competence in Management Accounting (TOPCIMA). The pillars are called:

There are three subjects in each learning pillar. Two of the subjects in each pillar are from the Managerial level. The third is from the Strategic level.

It is essential that you read the subject syllabus before starting your studies.

Managerial Level:

You will develop decision-making and management skills through studying the Managerial level – as well as an expertise in technical accounting matters. When you complete these subjects, you will receive the ‘CIMA Advanced Diploma in Management Accounting’. You must complete all of the Managerial level, either through exemptions or exams, before you can move onto the Strategic level.

Strategic Level:

he TOPCIMA has no specific syllabus content. Material from any of the Managerial and Strategic level subjects could be relevant. It is based upon a case study which is published on the website at least six weeks before the exam and set within a simulated business context. Unlike other accountancy qualifications, TOPCIMA (the case study and final test of professional competence) tests for business awareness and higher level cognitive skills such as analysis, synthesis and evaluation. This requires students to take account of business, financial, ethical and human resource strategy issues – all taught through the syllabus. By passing this exam you will prove that you have the ability to transfer your strategic and practical knowledge to a real life business situation.

Becoming a CIMA member is not simply a matter of passing the exams. You also need to gain a minimum of three years' relevant practical experience before you can call yourself a Chartered Management Accountant or use the letters ACMA after your name. So make it part of your career plan to fulfil the requirements for membership and have your practical experience assessed.

What are the practical experience requirements?

The practical experience requirements describe the range of work experience you need to gain to become a CIMA member. They are broken down into three areas to show the wide range of functions carried out by management accountants:

You can view the basic, core and supplementary requirements by using the links provided above or you can download a copy of the practical experience requirements brochure.

What do I need to do?

As soon as you have successfully completed the Managerial level exams and have a minimum of three years relevant practical experience you should submit your Career Profile for assessment. At the very latest you must make an application within five years of completing your final TOPCIMA exam. If you don't submit your Career Profile within that time you will be removed from the register of passed finalists.

This area will guide you through the practical experience requirements and assist you in making a successful application. If you are not familiar with the requirements the PER Brochure  provides a useful starting point.

If you need any additional information please email CIMA Contact Centre.

How much experience do I need?

You will need a minimum of three years relevant practical experience, some or all of which may have been gained before registering as a CIMA student.

You are not expected to have covered every single aspect of the practical experience requirements. However, you do need to have a good spread of experience across the three areas including at least 18 months in the core area.

Passed finalists who have a minimum of three years’ senior/strategic experience, in addition to the three years' relevant experience required for associate membership, can apply for direct entry to fellowship.

Assessment of Practical Experience

Once you have completed your Career Profile or Record of Practical Experience you should send your application with the Practical Experience/Membership Application fee to:

Assessment of Practical Experience
CIMA
26 Chapter Street
London
SW1P 4NP
UK

Duration

Each tutor led session per paper would be of 3 hours duration, and there would be one class per paper per week.

International students need to apply for Full-Time program with duration of more than 6 months and have to take a minimum of 4 modules per term. Full-time students have to attend 12 hours of tutor led classroom study each week and 12 hours of tutorials totalling to 24 hours of study per week. You are expected to spend at least the same amount of additional time every week in personal study and completing assignments.

Assessment

There is complete flexibility at Managerial Level. You can sit between one and six papers in any combination at any one sitting, although we recommend that you take between two and four. While there are no progression rules at Managerial level, the suggested study routes area will help you decide which subjects to study and sit together. Each paper is assessed on its own and you need 50% to pass a paper. Once you’ve passed a paper, you’ll receive a permanent credit in that subject.

At Strategic Level you must attempt all three papers at your first sitting. As with Managerial papers, Each paper is assessed on its own and you need 50% to pass a paper. Once you’ve passed, you’ll receive a permanent credit in that subject. If you don't pass all three Strategy papers at the first attempt, you can take the remaining strategy papers in any order.

There will be a three-hour written TOPCIMA examination paper, with a limited number of questions (requirements). They will normally be answered through a report and/or presentation, with supporting documents, to a variety of users. The questions will be based upon a case study, which will be published on the CIMA website, at least six weeks in advance of the examination. This will provide sufficient time before the examination to allow the student to undertake preparatory analysis based upon the pre-seen material. Further information regarding the case will be added as part of the examination paper.

Questions will test the student’s capabilities and competence in the application of appropriate knowledge and the processes undertaken in dealing with the problems identified in the examination, together with their ability to present and communicate information. The pass mark for TOPCIMA is 50%.

A 'TOPCIMA Assessment Matrix' will be published on the CIMA website, with the pre-seen case material and it is your responsibility to download the published material and familiarise yourself with it before the exam. The matrix will identify the list of assessment criteria, performance bands and range of marks that will be used to assess the capabilities and competence of candidates.

Assessment of Practical Experience:
Once you have completed your Career Profile or Record of Practical Experience you should send your application with the Practical Experience/Membership Application fee to:

Assessment of Practical Experience
CIMA
26 Chapter Street
London
SW1P 4NP
UK.

Entry Requirements

The CIMA qualifications are open to everyone. Your entry level will depend upon your previous experience. The syllabus builds step by step and you will develop your knowledge and skills as you progress through the qualifications. You will need a good standard of maths and be competent in the English language before you start.

The entry requirement for the CIMA Professional Qualification is the CIMA Certificate in Business Accounting. Completing the CIMA Certificate will allow you to progress on to the Professional Qualification and further develop your career. The Certificate is assessed by Computer Based Assessment  (CBA) and allows you to progress at your own rate.

Relevant Educational Backgrounds:

To become a CIMA student you will need to complete CIMA online registration process and send the certified copies of your highest level educational certificates and transcripts - details of the subjects you studied and the marks you achieved. To certify the copies of your certificates and transcripts you will need to get a responsible person – such as your manager or a lecturer - to sign them as true copies of the originals. All certified certificates and transcripts must be in English. Please do not send original documents.

Before sending your certified copies of your certificates and transcripts, please make sure that you have read CIMA's guidelines for sending your educational documents.

Non-relevant Educational Backgrounds:

If you do not have any relevant qualifications you can still study for the CIMA qualifications. A significant percentage of CIMA students have not studied relevant qualifications. Many employers welcome students from a wide range of academic backgrounds and following a structured professional programme will ensure that you develop the skills required to succeed.

Exemptions

Your entry level will depend upon your previous experience. If you’ve already studied a relevant qualification - such as a degree or a professional qualification in accounting or business subjects – you may not need to sit all of our exams. In these cases you may be awarded exemptions from selected CIMA papers.

For more information about the exemptions available for your existing qualification please select from the following list:

• I am a graduate and have successfully completed a qualification at degree or postgraduate level
• I am an AAT student/member
• I have completed the Open University Certificate in Accounting
• I have completed, or am currently studying, a professional qualification

Find out more information on CIMA accreditation database.

Once CIMA receives certified copies of your certificates and transcripts they will contact you with details of any exemptions awarded. You will also be able to view these on line when you log into  My CIMA.

We strongly recommend that you wait until you have received written confirmation of your exemptions before you sign up for a CIMA study course. If you are expecting exemptions and it has been over 20 days since you sent your certified certificates and transcripts, please email or call CIMA.