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About CIMA

Chartered Institute of Management Accountants – CIMA

CIMA is the world’s leading & largest professional body of Management Accountants with 218,000 members and students in 177 countries. It is an international qualification that enables applicants to make a career that is recognised worldwide.

A Global Profession: (Joint Qualification by CPA )

AICPA, the American Institute of Certified Public Accountants and CIMA, two of the world’s most prestigious accounting bodies, have established Chartered Global Management Accountant (CGMA) as the most valued, globally recognized management accountant designation. On becoming CIMA Members you are automatically entitled to the CGMA Designation.

What do CIMA Members do?

CIMA members are qualified to work across an organization i.e. their role goes beyond finance. Because in addition to strong accounting fundamentals, CIMA teaches strategic business and management skills to:

•    Analyse information for business decisions.
•    Formulate business strategy to create wealth and shareholder value.
•    Identify and manage risk
•    Apply accounting techniques to plan & budget.
•    Communicate and explain the trends, numbers and charts to 
      non-financial managers

Learn the best of Finance, Costing & Management ( CA , CWA & MBA)

CIMA Syllabus has been divided into three pillars: Enterprise Pillar, Performance Pillar, Financial Pillar.

Enterprise Pillar provides you with the necessary knowledge and skills related to management with the help of subjects such as marketing, organizational behaviour, project management, technology, strategic planning and so on . Such knowledge and skills are typically taught in an MBA course

Performance Pillar prepares you with the necessary knowledge needed in areas such as cost planning, budgeting, pricing, decision-making and so on. Such knowledge is typically gained by doing professional course such as the CWA.

Financial Pillar prepares you with the necessary knowledge needed in areas such as IFRS, group accounting, business valuation, corporate finance, Mergers & Acquisitions, regulatory reporting and so on. Such knowledge is typically gained by doing professional course such as the CA.

Some of the roles performed by CIMA members are:

Business AnalystForensic AccountantFinancial Controller

Director of ITGroup TreasurerProject Manager

Management ConsultantDirector of business planningFinancial Manager

Director of OperationsDirector responsible for changeChief Finance Officer


Entry Route for CIMA Qualification:

To become CIMA Qualified, one has to clear 17 exams. CIMA Global offers different pathways for completing the CIMA Professional Qualification. Undergraduates have to take 17 exams while MBA/CA/CWA/PGP MA have to take 5 exams to become a CIMA member.


QualificationExamsDuration (Approx)

12th passed17 Exams3 years

Graduate from non-commerce stream17 Exams3 years

Commerce graduate12 Exams2 years to 2. 5 years

CA/MBA/CWA/ Proschool - PGP MA5 Exams1 year

Note: To get exemption from Operation and Managerial Level exams, CA/MBA/CWA/PGP-MA candidates have to clear Gateway Assessment Exam


Entry RouteExam NameDuration & Award

Entry Level

(Anyone with age 16 or above to write this level first, before she/he moves to the Operational Level)

Exempt for Bcom/BBA,CA/CWA/MBA/PGP MA

BA1: Fundamentals of Business Economics

BA2: Fundamentals of Management Accounting

BA3: Fundamentals of Financial Accounting

BA4: Fundamentals of Ethics, Corporate Governance and Business Law

Duration: 6 months

Award: Certificate in Business Accounting

Operational Level

(Anyone with Bcom/BBA has to write this level first , before she/he moves to the Managerial Level)

Exempt for CA/CWA/MBA/PGP MA

E1: Organizational Management

P1: Management Accounting

F1:Financial Reporting and Taxation

Operational Case Study Exam

Duration: 6 – 9 months

Award: CIMA Diploma in Management Accounting

Managerial Level

(After clearing the Operational level exams, everyone has to write this level first , before she/he moves to the Strategic Level)

Exempt for CA/CWA/MBA/PGP MA

E2: Project and Relationship Management

P2:Advanced Management Accounting

F2: Advanced Financial Reporting

Managerial Case Study Exam

Duration: 6 – 9 months

Award: CIMA Advance Diploma in Management Accounting

Strategic Level

(Everyone has to write Strategic Level Exams to become CIMA members)

E3: Strategic Management

P3: Risk Management

F3: Financial Strategy

Strategic Case Study Exam

Duration: 6 – 9 months

Award: CIMA Membership (After meeting 3 years practical experience requirement


Employers’ choice – Globally

CIMA Professional qualification is a passport to a global career because it is highly valued by employers. It is held in high esteem in 176 countries around the world and is in great demand because of its strategic and managerial focus. Nearly 4500 companies have become training partners of CIMA. A few of them are:



FMCGProcter Gamble, Unilever, Nestle, Pepsi co, Coca Cola, Telco, Kellogg’s

Banking & FinanceKPMG, Deloitte, PWC, E& Y, Barclays, HSBC, Morgan Stanley, RBS, Deutsche Bank, American Express

Information TechnologyAccenture, IBM, Cisco, Siemens ,Capgemini

AutomobileFord, Airbus, Rolls Royce

OtherShell, BP, British Airways, Sony, Vodafone, Xerox

Salary of CIMA members in India:


Program Syllabus

CIMA Syllabus is divided into three pillars. The three pillars represent specific areas of knowledge. The content of each pillar develops as you move up the qualification.

The Enterprise Pillar
The Enterprise Pillar deals with the formulation of strategy and its effective implementation.

The Performance Pillar
The Performance Pillar uses the tools and techniques of management accounting and risk management to ensure that the formulated strategy is realistic and to monitor its implementation.

The Financial Pillar
The Financial Pillar focuses on the financial accounting and reporting obligations of the organization.

The subjects in each learning pillar are designed to be sequential - from operational to strategic level. It will encourage a progressive development of your knowledge, techniques and skills.

The Levels

The syllabus is also divided into three levels of achievement. You will progress from the operational level to the management level and finally to the strategic level.

At each level you study subjects across the three pillars.

The Operational level
The operational level has a short-term focus. It covers the implementation of strategy, as well as reporting on the implementation of strategy.

The Management level

The management level has a medium-term focus. It translates the strategy decided at higher levels, and communicates it to lower levels for implementation.
It monitors and reports on the implementation of strategy, and ensures corrective action is taken when required.

The Strategic level
The strategic level has a long term focus. It concentrates on making strategic decisions and providing the context in which those decisions will be implemented.

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