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CIMA syllabus The CIMA syllabus is changing from 2015  

Certificate level
There are five exams comprising the CIMA Certificate in Business Accounting. The papers can be sat in any order, but BPP recommends to sit paper C02, before C01 as understanding some of the C01 theory can be assisted by a basic understanding of Financial accounting. CIMA recommends that either paper C03 or C04 is taken at an early stage of studies.
  • C01 - Fundamentals of Management Accounting
  • C02 - Fundamentals of Financial Accounting
  • C03 - Fundamentals of Business Mathematics
  • C04 - Fundamentals of Business Economics
  • C05 - Fundamentals of Ethics, Corporate Governance and Business Law
Operational level
Operational level is the first level of the CIMA Professional Qualification. Students are advised to sit Operational level before moving to Management level. Successful completion of Operational level will mean candidates gain the CIMA Diploma in Management Accounting. This is a new award under the May 2010 syllabus change.

The Operational level comprises three modules:
  • E1 - Enterprise Operations
  • P1 - Performance Operations
  • F1 - Financial Operations
Management level Management level is the second level of the CIMA Professional Qualification. Students must sit Management level before moving to Strategic level. Successful completion of Management level will mean candidates gain the CIMA Advanced Diploma in Management Accounting.

The Management level comprises three modules:
  • E2 - Enterprise Management
  • P2 - Performance Management
  • F2 - Financial Management
Strategic level
Strategic level is the third level of the CIMA Professional Qualification. Students must have completed Management and Operational level (or hold relevant exemptions) before moving to Strategic level. If students are sitting Strategic level for the first time, they must sit all three examination papers together at the first sitting. At any subsequent attempts, students can take these papers in any order and combination.
The Strategic level comprises three modules:
  • E3 - Enterprise Strategy
  • P3 - Performance Strategy
  • F3 - Financial Strategy
T4: professional competence level
The test of professional competence in management accounting is made up of two component parts that must both be achieved to complete the test. The two components can be taken in any order. Students are advised to undertake both parts concurrently, although they can be taken in any order once all strategic level exams have been completed.

Part A: Initial professional development work based practical experience
Part B: Case study exam

The CIMA syllabus is changing from 2015

Five years have nearly gone by and the next new CIMA syllabus is on the horizon. This is going to directly impact the majority of you as your studies progress through 2014 into 2015.
  • How are the papers changing in the new syllabus?
  • What does this mean for the papers you'll be studying in 2015?
  • How will the exams change?
  • Which papers should you study in the second half of 2014?
Download BPP's FREE handy guide which explains the changes and offers advice on how you can progress seamlessly with your studies.

Our advice at this early stage:
  • To sit and pass as many papers as possible within the current syllabus. Get the most benefit you can from everyone's familiarity with how the current papers are examined, and the large range of past paper questions that you can refer to during your studies.
  • By the end of 2014, aim to at least complete the level you are currently on as this will mean you will 'bypass' the new case study exam for the level when they are introduced in 2015.
  • If you are only studying a single paper towards November 2014 then seriously think about doing another one too - it's not too late to start!
For more information please visit CIMA's website.