CIMA Syllabus and Exam Structure
The CIMA qualification has two parts. The optional Certificate in Business Accounting has four entry-level objective tests (BA1-BA4). The CGMA Professional Qualification has three levels, Operational, Management and Strategic. On the self-tailored route, each level has three objective tests and one case study exam: 12 exams before exemptions. FLP uses continuous assessments instead of the nine objective tests. Both routes require three years of relevant experience, which may be gained before, during or after study. The syllabus was upgraded for 2026. the exam structure did not change, but there are new topics in some papers and the case studies have changed.
Structure, syllabus periods and official guidance checked on 9 November 2026. Check the blueprint for your exam period before studying.
How many CIMA exams are there? Certificate versus Professional Qualification
If you start with no exemptions, you take up to 16 exams: the four Certificate objective tests, then nine objective tests and three case studies in the Professional Qualification. Many students skip the Certificate or part of the Professional Qualification through exemptions, so check yours before you plan.
CIMA rule. The Certificate in Business Accounting (Cert BA) is open to anyone, whatever their background. CIMA describes it as "a formal entry route" into the CGMA Professional Qualification and says it takes about six months. It has four computer-based objective tests:
| Certificate subject | Questions | Time |
|---|---|---|
| BA1 Fundamentals of Business Economics | 60 | 2 hours |
| BA2 Fundamentals of Management Accounting | 60 | 2 hours |
| BA3 Fundamentals of Financial Accounting | 60 | 2 hours |
| BA4 Fundamentals of Ethics, Corporate Governance and Business Law | 85 | 2 hours |
This replaces the old five-subject Certificate (C01-C05) from the 2015 syllabus, which some older books and forum posts still describe.
The Professional Qualification used to be called the CIMA Professional Qualification. It was renamed the CGMA Professional Qualification in 2023, and CIMA says it "remains a CIMA qualification". Each level you complete earns an award:
- Operational level: CIMA Diploma in Management Accounting
- Management level: CIMA Advanced Diploma in Management Accounting
- Strategic level: pass the Strategic case study, then apply for CIMA membership and the CGMA designation. Your practical experience record can go in earlier, once you have three years of relevant experience and have passed (or been exempted from) the Management case study; membership is awarded when both the Strategic case study and your experience are approved.
Exemptions are free, and they can let you start at the Management or even the Strategic level. Use the official exemptions calculator before you buy any study material.
Current CIMA papers and exam structure
The Professional Qualification is built on three pillars: Enterprise (E), Performance (P) and Financial (F). Each level has one paper from each pillar plus a case study that combines all three.
| Level | Enterprise | Performance | Financial | Case study |
|---|---|---|---|---|
| Operational | E1 Managing Finance in a Digital World | P1 Management Accounting | F1 Financial Reporting | Operational Case Study (OCS) |
| Management | E2 Managing Performance | P2 Advanced Management Accounting | F2 Advanced Financial Reporting | Management Case Study (MCS) |
| Strategic | E3 Strategic Management | P3 Risk Management | F3 Financial Strategy | Strategic Case Study (SCS) |
CIMA rules on the exams
| Objective tests (9) | Case study exams (3) | |
|---|---|---|
| Format | Computer-based, 60 questions, computer-marked | Computer-based role simulation, human-marked |
| Time | 90 minutes | 3 hours |
| When | On demand, all year, at a Pearson VUE centre or online | Four windows a year: February, May, August, November |
| Results | Provisional result straight away, confirmed within 48 hours | On the date for your level and sitting in the official timetable |
| Entry | Within a level, start with any subject | Only after you pass, or are exempt from, all three objective tests at that level |
Each Strategic objective test is a separate on-demand exam.
OpenTuition's advice. The pillars build on each other. P2 assumes you know P1, and F2 assumes you know F1. If you are choosing your next paper, take the next one in a pillar you have just finished while the material is fresh. Book your case study soon after your last objective test at that level, because the case study tests the same knowledge.
For booking deadlines and case study dates, see our CIMA exam timetable. For fees, see the CIMA FAQ.
CIMA routes and the case study exams
CIMA rule. There are two main ways to study for the Professional Qualification. CIMA says they have the "same curriculum and exams":
- Self-Tailored Learning Pathway. You study with any tuition provider or on your own, pay for materials and exams as you go, and sit the nine objective tests as described above. CIMA says most students finish in about four years.
- CGMA Finance Leadership Program (FLP). This is a subscription (one, two or three years) on CIMA's online platform. Knowledge is assessed through online assessments within the program, so there is "no Objective Test (OT) exam date to schedule". Each level still ends with a case study exam.
Both routes lead to the same three case studies. CIMA also offers apprenticeships (England only) and Elite Gateways for experienced professionals and academics. Gateway rules vary by country, so check CIMA's Elite Gateways page.
What the case studies test. Each case study puts you in a role in a fictional organisation. You work from pre-seen material and apply the knowledge from all three pillars at that level. From the May 2026 sitting, CIMA says the case studies include "finance role simulations". Our free guides:
Practical experience (CIMA rule). You need 36 months of relevant experience, recorded through CIMA's PER tool. You can record experience before, during or after your exams. With three years of relevant experience, you can submit PER after passing or receiving exemption from the Management Case Study; membership requires both an approved PER application and a Strategic Case Study pass.
Which CIMA syllabus applies in 2026 and 2027?
CIMA rule. The current syllabus is the CGMA Professional Qualification syllabus, upgraded for 2026. The structure of three pillars, three levels, nine objective tests and three case studies has not changed since the 2019 syllabus.
CIMA publishes two documents you need to know about:
- The syllabus: the topics covered in each paper. AICPA & CIMA list a 2026 version and a 2027 version on the syllabus page. You need a free account to download them.
- The examination blueprints: the examinable outcomes and weightings for each exam period. The official blueprint page provides public PDFs. The 2026-2027 edition covers objective tests January 2026-January 2027 and case studies May, August and November 2026 and February 2027. The 2027-2028 edition covers objective tests January 2027-January 2028 and case studies May, August and November 2027 and February 2028. Its change logs record updates to F1 financial-statement outcomes and F2 outcome wording, and changes to the reporting-standards appendix. IFRS 18 replaces IAS 1 in that appendix; IFRS 19 is listed but explicitly not examinable. Check the complete blueprint for your subject and period.
OpenTuition's advice. Before every exam, check the blueprint for the period you are sitting in. If you are using a book printed before 2026, check the new topics below against your book's contents page.
CIMA syllabus changes: what the 2026 upgrade added
CIMA rule. CIMA announced the upgrade on 13 May 2025. It adds emphasis on business partnering, analytical thinking and strategic planning, and adds sustainability and generative AI topics. The dates differ by exam type:
| Change | Where | From |
|---|---|---|
| Emerging topics in objective tests | P1, F2, F3 | January 2025 |
| Generative AI questions in objective tests | E1, P1, E3 | January 2026 |
| Upgraded case study exams, including generative AI | All three case studies, all routes | May 2026 sitting |
Case study exams before May 2026 were not affected.
Topics added, with relevant OpenTuition notes and any coverage checks
| Paper | New topic (CIMA) | OpenTuition notes |
|---|---|---|
| P1 Management Accounting | Cost of quality framework, environmental costing | P1 Ch 7 Other costing issues |
| P1 Management Accounting | Weighted benefit scoring | P1 Ch 14 Relevant costing |
| P1 Management Accounting | Generative AI in budgeting and planning | P1 Ch 11 Budgeting covers the underlying budgeting methods. For the GenAI outcome, also use the current official syllabus/blueprint and current exam-standard practice; this chapter link alone does not establish full GenAI coverage |
| E1 Managing Finance in a Digital World | Generative AI and finance function transformation | E1 Ch 1 The finance function in the digital age, E1 Ch 3 Technology in a digital world |
| F2 Advanced Financial Reporting | Sustainability reporting (IFRS S1/S2) | F2 Ch 20 Integrated reporting and sustainability reporting |
| F3 Financial Strategy | Sustainability in financing decisions, green finance | F3 Ch 2 Sustainability and integrated reporting, F3 Ch 5 Long-term debt finance |
| E3 Strategic Management | Generative AI, digital strategy and competitive advantage | E3 Ch 16 More modern digital technologies, E3 Ch 17 Digital strategy |
CIMA says there is no generative AI upgrade at Management level "at this time". The Certificate subjects were not part of the upgrade.
What to do next
- Check your entry level with the official exemptions calculator.
- Pick your next paper from the table above and open its OpenTuition hub. Each hub has free notes, lectures, practice questions and flashcards (for example, E1 practice and E1 flashcards).
- Starting from the Certificate? Begin with BA1, BA2, BA3 or BA4.
- Plan your case study window with the CIMA exam timetable and the case study guide.
- Ask questions in the CIMA forums.
- New to CIMA? Read What is CIMA? and the CIMA FAQ.
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