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CIMA FAQs: Fees, Study Time and Getting Started

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CIMA's own fees are a one-time registration fee, an annual subscription (free in your first year) and a fee for each exam. Exam fees depend on your country’s tier and the applicable price table; exemptions are currently free. Study materials and tuition are extra, but you can cover the learning itself with OpenTuition's free notes, lectures and mock exams. Below you will find the current official figures, a budget you can fill in, and realistic answers on how long CIMA takes.

All fees below were checked on cimaglobal.com and aicpa-cima.com on 9 November 2026. CIMA reviews prices every year, so always confirm on the official fees page before you pay.

How much does CIMA cost?

You pay CIMA for three things: registration (once), a subscription (every year you are a student) and exams (one fee per exam sitting). On the self-tailored route a full Professional Qualification from the Operational level costs roughly GBP 1,900-2,800 in exam fees alone (2026-2027 prices), depending on your tier, before subscriptions, materials and any resits.

Cost Who sets it Compulsory? Varies by
Registration CIMA Yes, once Not by country
Annual subscription CIMA Yes, each year Your status (student, affiliate, passed SCS)
Exam fees CIMA Yes, per attempt Price tier (country), level, year of sitting
Exemptions CIMA Only if you have them Currently no charge
PER (membership) application CIMA Yes, at the end Not by country
Study materials and tuition You choose No Route and provider

A resit is another paid attempt at the applicable current price for that exam and country tier. Its price may differ from your original attempt if the fee table has changed.

CIMA registration fee and annual subscription

CIMA rule: registration is GBP 99, once, and it includes your first year's subscription. After that, students pay GBP 150 a year. The subscription year runs 1 January to 31 December. CIMA instructs existing students to ensure payment before 31 March each year to prevent their record expiring.

Fee (self-tailored route) Amount
Registration (one-time) GBP 99
Re-registration (if your record has lapsed) GBP 99
First year's subscription for new students Free
Annual student subscription GBP 150
Affiliate (student taking a short study break) GBP 99
Student who has passed the Strategic Case Study GBP 335
PER (membership) application fee GBP 199

OpenTuition's advice: because the subscription is billed per calendar year, registering in January rather than December gets you a full free year. If you need a pause, ask CIMA about affiliate status rather than letting your subscription lapse and paying re-registration later.

CIMA exam fees

CIMA rule: exam fees are set by tier. Tier 1 covers the UK, Western Europe and selected countries in North America, East and Southeast Asia and Oceania; Tier 2 covers most other countries; Tier 3 is Sub-Saharan Africa. CIMA publishes exam-price tables effective from 1 January 2026 and 1 January 2027. Confirm the applicable charge in your booking before paying.

Exam (per attempt) 2026 Tier 1 2026 Tier 2 2026 Tier 3 2027 Tier 1 2027 Tier 2 2027 Tier 3
Certificate in Business Accounting objective test (BA1-BA4) GBP 123 GBP 111 GBP 89 GBP 128 GBP 114 GBP 91
Operational level objective test (E1, P1, F1) GBP 152 GBP 135 GBP 104 GBP 158 GBP 139 GBP 106
Operational Case Study GBP 261 GBP 241 GBP 192 GBP 271 GBP 248 GBP 196
Management level objective test (E2, P2, F2) GBP 180 GBP 154 GBP 130 GBP 187 GBP 159 GBP 133
Management Case Study GBP 269 GBP 250 GBP 200 GBP 280 GBP 258 GBP 204
Strategic level objective test (E3, P3, F3) GBP 254 GBP 241 GBP 178 GBP 264 GBP 248 GBP 182
Strategic Case Study GBP 382 GBP 354 GBP 303 GBP 397 GBP 365 GBP 309

Totals from those tables, assuming every exam is passed first time and no exemptions:

Exam fees only 2027 Tier 1 2027 Tier 2 2027 Tier 3
Certificate (4 exams) GBP 512 GBP 456 GBP 364
Professional Qualification (9 objective tests + 3 case studies) GBP 2,775 GBP 2,509 GBP 1,972

Which tier am I in?

CIMA publishes one full list of countries by tier. For the markets most OpenTuition students study in:

Where you sit Tier (per CIMA's list, checked 9 Nov 2026)
United Kingdom Tier 1
Ireland Tier 1
Singapore Tier 1
Canada Tier 1
United States Tier 1
India Tier 2
United Arab Emirates Tier 2

CIMA’s published tables show GBP prices. Confirm the currency, applicable taxes and total shown for your own booking before paying; this table is not a local-currency checkout quote.

Do I pay for exemptions?

CIMA rule: no. CIMA currently states there is no charge for exemptions. You still need to apply and have them confirmed before you start studying. Use CIMA's exemptions page and exemption calculator to find your entry point.

Exemptions save money twice: you skip those exam fees, and you may finish (and stop paying subscriptions) sooner.

What does each CIMA route include?

Compare the self-tailored and FLP pathways, and apprenticeship-funded study where you are eligible. They lead to the same qualification; learning, topic assessment, package inclusions and funding arrangements differ.

Route What you pay CIMA for What is included Price
Self-tailored learning pathway Registration, subscriptions, each exam Exams only. You choose and pay for your own materials or tuition (or use free resources) Fees as in the tables above
CGMA Finance Leadership Program (FLP) A 1-, 2- or 3-year subscription Online learning and assessments instead of objective tests; Skills Plus and Skills Premium include two exam credits per required case study; Skills Premium adds live Kaplan tuition. Membership application fees are not included See CIMA’s published GBP examples and confirm your market’s offer, term and VAT/taxes at enroll.cgma.org
Apprenticeship in England Employer and government funding, subject to eligibility Check the applicable Level 4 or Level 7 programme and its entry requirements Check with your employer and the apprenticeship page

OpenTuition's advice: the self-tailored route can keep learning costs low if you use free materials. Compare its exam, subscription and resit costs with a current FLP quote for your entry point before choosing. FLP can be good value if you would otherwise buy a full paid course, but compare the subscription length with how fast you will really study.

CIMA total cost: build your own budget

There is no single worldwide total. Copy this table and fill in your own numbers.

Line How to work it out Your figure
Registration GBP 99 once
Student subscriptions GBP 150 × chargeable student calendar years, at today's rate
Post-SCS candidate subscription GBP 335 × applicable years while awaiting membership, at today's rate
Annual member subscription Associate membership: GBP 385 in the published 2027 list; multiply by applicable member years and confirm your first invoice/current year on the member-fee page
Certificate exams Number not exempt × your tier price
Professional objective tests Number not exempt × level price
Case studies 3, or fewer if exempt × level price
Resit allowance One or two extra exam fees is a sensible buffer
PER application GBP 199
Books / exam practice kits Optional; check current editions
Tuition or FLP subscription Optional
Total

Two illustrative scenarios

These are examples to show the arithmetic, not quotes. They freeze 2027 exam prices and today's subscription rates. They assume no chargeable year at the post-SCS candidate rate and exclude annual member subscriptions after admission; add those costs if they apply.

Scenario A: UK graduate, self-study, no exemptions at Professional level. Registers in January 2027, enters at Operational level (Certificate exempt), uses OpenTuition's free notes and lectures plus one exam practice kit per paper (cost left blank), needs one resit at Management objective test level and one at Operational Case Study. Finishes the Strategic Case Study in 2029.

Line GBP
Registration (2027 subscription free) 99
Subscriptions 2028 and 2029 300
9 objective tests + 3 case studies (Tier 1) 2,775
Resits: 1 Management OT + 1 Operational Case Study 458
PER application 199
CIMA fees total 3,831 + your materials

Scenario B: school leaver in India, starting from the Certificate. Takes the four Certificate exams in 2027, then all 12 Professional exams over the next four years with no resits (illustrative only). Five calendar years as a student.

Line GBP
Registration (first year free) 99
Subscriptions, 4 further years 600
4 Certificate exams (Tier 2) 456
9 objective tests + 3 case studies (Tier 2) 2,509
PER application 199
CIMA fees total 3,863 + your materials

Scenario B holds prices constant; later fees and your checkout currency or taxes may differ. Check the current official prices when budgeting.

How long does CIMA take?

CIMA guidance: the Certificate can be done in about 12 months if you plan carefully, and on average the self-tailored Professional Qualification takes four years. CIMA says most full-time workers on FLP finish each level in about a year.

What actually sets your timescale:

  • Entry point. Exemptions can start you at Management or Strategic level (CIMA says accounting degrees often enter at Management, and US CPAs at the Strategic Case Study).
  • Objective tests are on demand. You can sit them whenever you are ready, at a Pearson VUE centre or online.
  • Case studies have four windows a year (February, May, August, November). You must pass or be exempt from all three objective tests at a level before its case study, so a slow last OT can cost you a whole window.
  • Results wait. Objective test results are provisional on the day and confirmed within 48 hours; case study results take several weeks (see the exam timetable).
  • Resits. Each failed case study usually pushes that level back by one window.
  • Experience runs alongside. You need three years' relevant experience, which you can build while studying, so it need not add time at the end.

OpenTuition's advice: a working student who passes most exams first time can realistically finish the Professional Qualification in three to four years from Operational level. Plan one level per year: objective tests in the first six to eight months, then the case study window that follows.

Can I start CIMA? Entry and exemptions

CIMA rule: you don't need a degree to start. On the self-tailored route, without an exemption entry point you begin with the Certificate in Business Accounting (BA1-BA4) before the Professional Qualification. FLP also advertises Foundational-level entry; use CIMA’s registration process to confirm your eligible route and starting point. Degrees and professional qualifications can give exemptions, and your exact entry point is confirmed during registration.

Check your starting point with CIMA's exemption calculator before you register, and confirm any exemptions before you start studying.

How can I study CIMA?

You can study with a tuition provider, on your own, or a mix. CIMA's exam information explains formats: Certificate exams are 120 minutes, Professional objective tests 90 minutes, case studies three hours.

OpenTuition's advice: for every paper we have free notes, lectures, flashcards and a revision mock. Work chapter by chapter, notes then lecture, then practise as many questions as possible from an up-to-date exam practice kit, and sit the mock under exam conditions before booking. Start from the CIMA hub and, for case studies, the case study introduction and Operational Case Study tips.

What practical experience do I need?

CIMA rule: three years of verified, relevant work experience in a finance role, signed off by a PER supervisor who has direct knowledge of your work. You can start recording experience at any stage, there is no upper time limit on how old the experience is, and part-time work counts pro rata. With three years of relevant experience, you can submit after passing or receiving exemption from the Management Case Study. Membership requires both SCS completion and PER approval. See the official PER FAQ.

Where do CIMA members work?

CIMA is a management accounting qualification: it trains you for finance roles inside businesses and other organisations, such as budgeting, performance management, business partnering and strategy, rather than audit or tax practice. Read what management accounting is and why students choose CIMA.

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