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CIMA exams list 2023: your comprehensive guide

This article provides the CIMA exams list for the main CIMA qualification.  You will need to complete all the exams on the list if you want to become a CIMA qualified accountant. However, you may be eligible for exemptions based on your academic or professional qualifications.

Find out if you're eligible for CIMA exemptions.

This guide to the CIMA exams is updated regularly.

CIMA exams structure

The CIMA professional qualification consists of three levels.

Operational level

Management level, strategic level.

The Operational level  covers the delivery of strategy and its performance for the short term. You'll then progress onto the Management level  which involves a medium-term focus on articulating strategy, monitoring performance and taking corrective action when necessary. Finally, the Strategic level concentrates on long-term strategic decisions and the contexts in which those decisions are applied.

Within each level, you'll need to complete 3 Objective Test exams, followed by a Case Study exam.  You can only attempt the Case Study exam once you've completed all three Objective Tests for that level.

The three pillars of CIMA

Each of the Objective Tests fall into one of three pillars across each level. These are the Enterprise pillar, Performance pillar, and Financial pillar.

The Enterprise pillar  covers the preparation of a strategy and its effective implementation.

The Performance pillar  explores techniques of management accounting and develops risk management skills to ensure that any strategy in place is realistic, while monitoring its delivery.

The Financial pillar  looks at financial accounting and reporting obligations. The fundamentals of business tax and financial strategy are also covered.

How many CIMA exams are there?

There are 12 CIMA exams in total, consisting of nine Objective Tests and three Case Study exams.

The Objective Tests are available on-demand and last for 90 minutes each, while the Case Study exams last for three hours and can be taken during four exam windows throughout the year.

These windows take place in February, May, August, and November .   

Objective Tests and Case Study assessments are computer-based exams which you can complete at one of 5,000 test centres worldwide.

What is the CIMA Certificate in Business Accounting?

The CIMA Certificate in Business Accounting is an entry route to qualifying through CIMA if you have no accounting experience.

The CIMA Certificate  levels are:

• BA1 Fundamentals of Business Economics
• BA2 Fundamentals of Management Accounting
• BA3 Fundamentals of Financial Accounting
• BA4 Fundamentals of Ethics, Corporate Governance

The CIMA Certificate  takes roughly 12 to 18 months to complete, after which you can move onto the Operational level of the CIMA professional qualification.

CIMA Exams list

Below is a full list of CIMA modules with details on what each exam covers. Each Objective Test exam represents one of the (E) Enterprise, (P) Performance, or (F) Financial pillars.

Operational level Case Study exam

The Case Study exam for this level simulates the role of an entry-level finance professional. You must demonstrate the relevant knowledge, skills, techniques, and mindset required by a professional in this position.

Management level Case Study exam

The Cast Study exam for this level simulates the role of a finance manager. You must demonstrate the relevant knowledge, skills, techniques, and mindset required by a professional in this position.

Strategic level Case Study exam

The Case Study exam for this level simulates the role of a senior finance manager. You must demonstrate the relevant knowledge, skills, techniques, and mindset required by a professional in this position.

Final thoughts

The CIMA exams list gives an overview of the knowledge and skills you will develop before sitting the Objective Tests and Case Study exams.

When preparing for these exams, make sure you:

• Learn all the materials for each CIMA module
• Answer mock questions to test your knowledge
• Get detailed feedback on your progress and improvement points

CIMA training at BPP sets you up for success with comprehensive study materials, a dedicated Performance Support Team, and regular mock tests.

If you're already in a professional role, then it's likely that you're eligible to complete the qualification through an apprenticeship.

Discover the CIMA levels

Introductory Certificate

First full part of qualification Operational

Build on existing knowledge Management

Become Chartered Strategic

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CIMA's Question Tutorials

Get hands-on experience of our computer-based assessments. CIMA ® offers two types of question tutorials to cover the objective tests and case study exams.

The question tutorials provide you with examples of the types of questions encountered in the exam. They can be used to experience the test driver and how items are presented. They give you the opportunity to explore this technology and become familiar with how the online system works.

• are tailored for each qualification/subject and provide examples of question types you are likely to encounter in the live exam*. Please note: these tutorials should not be viewed as a full test.
• provide answers to the questions throughout the exam, by clicking on the ‘answer’ button at the top left of the screen.
• provide candidates with an opportunity to practice a full-length case study exam.
• should be taken using the supporting material – pre-seen, model answers, and marking guidance, see additional resources below.

*Please note there are some slight differences between the functionality of the question tutorials and the live exams; in the live exams there is no ‘navigator’ button – candidates can move to the next question by pressing ‘next’. Questions can be flagged for review and reviewed at the end of the exam via the review screen.

How to register for a free question tutorial

• click ‘create account’ and complete the details
• select an exam
• checkout and submit your request
• take the exam immediately or completed it within 1 month
• get an email with details of the exam

Additional Resources

• Operational case study question tutorial supporting material
• Management case study question tutorial supporting material
• Strategic case study question tutorial supporting material
• Level 4 EPA 1 role simulation question tutorial supporting material

Exam tutorials

These are designed to familiarise you with the exam software and functionality you will encounter at the test centre. They are not tailored towards any one qualification.

Take the exam tutorial here »

NB: The above system requirements may only apply to running the tutorials. CIMA’s online exams details »

Preparing for the CIMA Feb24 Case Studies: Free Resources and Guides

In the lead up to the next CIMA Case Study exam, VIVA's experts share useful free resources and guides that put you in pole position for exam day.

With the CIMA February 2024 Case Study exams just around the corner , it's a good idea for those of you intending to sit the exam to start laying the groundwork for your studies right now. The February exam can catch a lot of students out - the temptation is always to postpone study until after the holidays .

This is a mistake!

With the pre-seen already available, and a tuition provider like VIVA with full on-demand courses already available for the February window, there is no good reason why you shouldn't maximise your chances and jumpstart your studies as soon as possible. With that in mind, we thought we'd share with you what VIVA can do to help put you in pole position ahead of exam day. Below are a variety of tips, free resources and guides for the CIMA Feb24 case studies to help get you started.

1. Get the CIMA Pre-seen Materials Here

Probably the most important "free" resource of all is the pre-seen document that CIMA releases in advance of the Operational, Management and Strategic case study exams! The pre-seen document should be the focal point of your studies. You need to know this document inside-out. Too many students assume that they can casually browse the document a few days before the exam, and that if their theoretical knowledge is good enough, they'll be fine.

This is another mistake. There's a reason CIMA releases the pre-seen well in advance. It's because they want you to know it like the back of your hand. You need to be able to very quickly recall info from the pre-seen on exam day; to know where to look to find information that will help you answer the question. To know all the threats, opportunities, weaknesses, challenges, processes of the company in question.

Below you can find the links to each of the pre-seen documents for the current exam window:

OCS Feb24 Pre-seen: click here

MCS Feb24 Pre-seen: click here

SCS Feb24 Pre-seen: click here

2. VIVA's Pre-course Work

All of VIVA's Case study courses include a "Foundational Materials" component. This includes around 7 hours of video lectures and quizzes that ensure you are in the right mindset as soon as the pre-seen is released. These materials can be accessed immediately if you have purchased access to the Feb24 Case Study courses (whether as part of our CIMA All Access membership, or as an individual course ). The Foundational Materials include video reviews of your Objective Test theories and syllabi, exam technique lectures, study focus sessions, and more. This is particularly useful for any Gateway students sitting the MCS exam. VIVA's foundational materials orient you by introducing you to the key topics and concepts from the Objective Test exams. From there, if you wish you can further unlock the full suite of video lectures from E2, P2 and F2 with the All Access membership - allowing you to do a deeper dive on theories that you might not be familiar with. Unlock VIVA's full courses (with around 40 hours of learning materials, video lectures, live webinars and mock exams per course) via the links below:

3. Free articles and guides

‍ Perhaps VIVA's best kept secret (though we try our best not to keep it a secret!) is our growing library of high-value free content - the Knoweldge Centre . Much of this content is highly practical and relevant to Case Study exam sitters. Below we include a selection of the best free case study materials and videos that you can start working through immediately in order to ensure you are well oriented and motivated come pre-seen release day: ‍ ‍

Free Articles:

CIMA Exam Dates

5 CIMA Study Tips to Keep You Motivated

How to Pass CIMA Case Study Exams: A Detailed Guide to Success

Working through your CIMA Case Study Course

6 Tips to Pass CIMA Fast

Handling CIMA Exam Day Nerves: Lessons from Public Speaking ‍

Free Videos:

How to pass the CIMA OCS exam

How to pass the CIMA MCS exam

How to pass the CIMA SCS exam

Planning your Answer in the CIMA OCS Exam

What goes into a Strong CIMA MCS Exam Answer?

Analysing and Understanding CIMA SCS Exam Questions ‍

4. Add mock exam marking at any time

For so many students, VIVA's professional marking has been the difference maker, the thing that pushed them over the line to a pass (see here for example).

Our student surveys have shown that VIVA students who had their mock exams marked by our team of experts, were 48% more likely to pass than students who had not had their mock exams marked. You don't have to get all your mocks marked, we understand that sometimes it's just not practical due to time or financial constraints. But the great thing with VIVA is that you can add any amount of mock marking to your course/membership at any time. You can purchase marking for anywhere from just 1 mock exam to 5 mock exams. You can purchase at the links below:

• marking for 1 x mock exam: purchase here  
• marking for 2 x mock exams: purchase here    
• marking for 3 x mock exams: purchase here    
• marking for 5 x mock exams: purchase here

We hope you find the above helpful as you gear up for the Feb24 round of CIMA Case Study exams.

Like to explore how VIVA can help you with your CIMA studies?

Be the first to find out when we release new CIMA resources.

Related resources

Other resources that may be of interest to you.

Tips for mastering the CIMA Case Study Exams

The CIMA® Case Study exams are the final capstone exams of each level of the CIMA Professional Qualification, which students must pass to gain the CGMA® designation. We explore four tips to help you prepare for the exams.

1)     Understand the three Case Study levels.

Each Case Study exam lasts three hours, with multiple tasks of equal lengths. There is a natural progression to the levels — Operational, Management and Strategic — that simulate how work as a management accountant progresses. To reach the Case Study level, you will have already passed the Objective Tests, which focus on ensuring that you have acquired the knowledge and skills for each pillar.  Case Study exams are more about interpreting data and require practical answers to practical questions and simulate real-life business scenarios.

Operational Case Study (OCS)

• Focus — The short-term role of the finance officer and the implementation of decisions
• Skills you need to convey — How to work with others in the organisation and use appropriate data and technology to translate medium-term decisions into short-term actionable plans
• Stats — Three-hour exam containing four tasks related to the enterprise, performance, and financial pillars; allotted 45 minutes per task, each task has two to three sub-tasks

Management Case Study (MCS)

• Focus — The role of the finance manager involves translating long-term decisions into medium-term plans
• Skills you need to convey — How to use data and relevant technology to manage organisational and individual performance; allocate resources to implement decisions; monitor and report the implementation of decisions; prepare and interpret financial statements to show performance

Strategic Case Study (SCS)

• Focus — The role of the senior finance manager entails long-term strategic decision-making
• Skills you need to convey — How to support organisational leaders to craft strategy and evaluate and manage risks that might prevent the successful implementation of strategy, including sourcing financial resources; value the organisations
• Stats — Three-hour exam containing three tasks related to the enterprise, performance, and financial pillars; allotted 1-hour per task, each task has two to three sub-tasks

2)     Understand the Case Study exam cycle.

• Preseen — Released seven weeks before Exam 1
• Exam 1 — Exam cycle is May and August . The same three to four exam variants are offered both months.
• Results — Released seven weeks after the exam
• Preseen — Released seven weeks before Exam 2
• Exam 2 — Exam cycle is November and February . The same three to four exam variants are offered both months.

C opyright: BPP

3)     Understand the pre-seen materials.

Pre-seen materials — known as ‘preseens’ — are background information about the fictitious organisation featured in the Case Study exam. This information forms the basis of the tasks you can expect to see in the exam. The preseen tells the story of the company, including the industry and context in which it operates, its financial statements, management accounts, markets and competitors. Preseens are usually 26 – 30 pages long. Key tips include:

• Be ready — Familiarise yourself with the company, industry and current events.
• Analyse — Perform an analysis such as strengths, weaknesses, opportunities and threats (SWOT) or political, economic, social and technological (PEST); review financial statements and reporting issues. The end of the preseen will contain live issues regarding what is happening in the industry. For instance, a new standard may have come out that will change reporting standards from the current year to the next and that the Case Study exam must address.
• Cross-reference with the blueprint — Being able to know what you can do is critical. Can you discuss finance options, dividend policy or evaluate digital strategies?

Tackling “I can” from each of the core activities in each of the sections is necessary for success. For instance:

• I can identify relevant costs and benefits.
• I can advise on the communication process.
• I can recommend a dividend policy.
• I can use appropriate technologies to gather data for costing purposes, from digital and other sources.

Have a broad syllabus knowledge and know your company intrinsically. You become the person when you role-play the exam. Avoid prefabricated answers, as the exam will have details not included in the preseens. Your answers have to be relevant to the question. 

4)     Plan your exam approach.

• Manage your time — If you can complete a section early, that time does not get applied to the next section. We suggest spending all of your allotted time within the section.
• Keep your answers real and relevant — Remember this is a role-based exam; identify one or more factors that might be relevant, then explain why that approach would be relevant. The more tangible details you provide, the higher you are likely to score. Do not offer irrelevant arguments for the sake of padding your answers. Aim for neat, discreet paragraphs.
• Understand the scoring — People mark the exams, and the pass rate is 60%. Even though a scale is scored 80 out of 150, 60% is the pass rate. The sub-tasks will be weighted differently. Each case will contain tasks from all five of the core activities:

Evaluate opportunities to add value.

-  Implement senior management decisions.

-  Manage performance and costs to aid value creation.

-  Measure performance.

-  Manage internal and external stakeholder.

• Scoring example

 “For a 12-mark answer, it might be possible to identify, say, four issues. A candidate who aims to write about four topics only has to score three marks for each to obtain full marks.” – MCS Examiner

You have all the tools you need to do well on the CIMA Case Study exams. From all of us at the Association, we wish you the very best for your next Case Study exam.

The content of this article is based on a Case Study Masterclass webinar delivered by CIMA and BPP in November 2020.

You'll find all the exam-related information you need here, including details of exam dates, fees, deadlines, and how to book.

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CIMA Operational Case Study

‘How to pass the case study’ mini-course

“The main reason people fail their CIMA case study exams is not lack of theoretical knowledge, not lack of pre-seen preparation – it’s poor exam technique. People just don’t know how to write answers in a way that scores marks, how to plan to focus what they say and how to manage their time across the exam to maximise marks in each section.”

Nick Best, Astranti CEO

The case studies are difficult to pass, with around 40-50% of people typically failing each sitting , and for most, it’s because they don’t fully understand what it takes to score highly in the exam.

They don’t know how to:

• Produce answers that meet the examiner’s needs
• Play the role assigned in the exam
• Plan effectively
• Manage their time to create balanced answers
• Write answers that score high marks

Having helped thousands of students pass the case study, Peter Stiff, Astranti’s case study expert, has pooled his years of experience teaching CIMA case studies and produced over 10 hours of video content to show you exactly what you need to pass your CIMA case study exam .

We’ve also written a comprehensive study guide for you to work through alongside the video series , so that you can cement your understanding and begin to apply it to your exam.

Learn what it takes to pass

Understand what the examiner says you need to do to pass

Learn why people fail and how to avoid the same mistakes

Learn how to play your role in the exam to score highly

Perfect your exam technique

Learn the skills to master your time management

Develop your writing style to make clear focused points

Learn how to create effective answer plans

Maximise your marks

Review past students’ scripts and see how to improve yours

Learn what it really takes to pass from the examiner’s reports

See how to review your mocks to improve your answers

Take a look for yourself…

Part 1 – What does it take to pass the exam?

Part 1 - What's covered?

Chapter 1 –  the keys to passing the OCS

What are the most important factors in passing the CIMA Operational Case Study exam and what do you need to do to achieve that? Our first video answers these key questions as well as providing a general introduction to the exam.

Chapter 2 –  the exam

In order to pass the exam you need to understand what it looks like! We review the nature of the exam and run you through what you will be faced with on exam day.

Chapter 3 –  your role

CIMA provide you with a ‘role to play’ for your exam. What is that role and what does this mean for the way you answer the questions in the exam? The examiner has commented that people playing the role well score more marks, so this is critical to you passing.

Chapter 4 –  how to analyse the pre- seen

The CIMA examiners regularly comment that people do not use the pre-seen information enough in their exam. We provide a step by step approach to analysing the pre- seen to get the most from it which is useful to those people who don’t use the Astranti case study analysis.

Chapter 5 – answering the question

The examiner’s most common criticism of student scripts is ‘not answering the question asked’. The problem is people not properly identifying the requirements – it’s harder than it sounds! This video shows you how to avoid this most common of errors.

Total video running time: over 3 hours

Part 2 – Exam planning and writing

Part 2 - What's covered?

Chapter 6 – why you must plan your answers

Planning is one of the keys to passing the CIMA Operational Case Study, yet most people don’t plan. In this video, we outline why planning is so important and why it is key to passing.

Chapter 7 – the 8 stages of exam planning

Our 8 step planning approach ensures you create answers that meet all the key requirements the examiner requires from a script. Follow these steps as the first stage in producing an excellent answer.

Chapter 8 – planning practice

You will only excel at planning through practice. Having been shown how to plan, it’s now your turn! We provide a question for you to plan, run through the solution and show you what an excellent plan for that question would look like.

Chapter 9 – writing approach

Using the right writing style makes a significant difference to the mark you score. So what is the style you should use that will enable you to score the most marks from the ideas you generate? This video demonstrates the style that markers say helps them give you the most marks.

Chapter 10 – writing practice

Can you produce a script like the good scripts you’ve just been shown? You will be given a question and will be shown how to evaluate that script to ensure you are writing your answer in a way that is scoring the most marks from the points made.

Additional content – lessons from student scripts

We examine a range of student Case Study scripts. You will see the good scripts, so you’ve got a clear idea what to produce in the exam, and the bad scripts, so you can learn what not to do!

Total video running time: over 4 hours

Part 3 – Scoring high marks on the pre-seen

Part 3 - What's covered?

Chapter 11 –  how is the OCS marked?

By understanding how the Operational Case Study exam is marked, you can tailor your answer to ensure you pick up all the key marks and miss out things that aren’t scoring well.

Chapter 12 –  time management

The most important skill to master to pass this exam is time management. That’s not just us saying that it’s the top answer to the regular post exam poll we conduct of our students. Why is this so important and how do you master your own time management in the exam? This video will show you.

Chapter 13 –  the optimum approach to preparing for the OCS exam

As you approach the exam what do you need to do to prepare in the best way? We will guide you through the steps you need to take to ensure you pass.

Chapter 14 –  application to the OCS

Having the ability to apply your knowledge of the theory to the pre-seen scenario is crucial when preparing for the OCS exam. This section provides a series of templates and guides for you to do just this, linking in with some of the key theory and models from operational level.

Additional content – the examiner’s analysis of a real student script  

There’s nothing better than hearing what the CIMA examiner wants from your Case Study exam. Luckily the examiner has provided us with an analysis of a real exam script with her commentary on what’s good and how it can be improved. We analyse this script and her comments and pick out the key learning points so you can produce a script which meets her needs.

Additional Content –  The marking grid

Our marking grid is tailored to give you feedback on the key areas of exam technique required to pass the OCS exam. In this video, we review each of these key areas and show you how to use the feedback given from your marked mocks to improve.

Additional Content –  Review of examiner post exam reports

At the end of each exam, the examiner provides guidance on the key strengths and weaknesses in that set of exams. By examining a range of reports over a number of years we learn what she is looking for from your script, what you need to do to score well and what traps you need to avoid. We also examine how her feedback has changed over the years so you understand her current thinking.

Total video running time: over 3 hours

What our students have to say…

Please see our  testimonials page  for our latest student reviews. Here are a couple of examples:

“I’ve just passed my SCS and couldn’t have done it without Astranti.

I purchased the full course and it was brilliant; the preseen analysis was very useful, the exam technique was absolutely vital, and I was really grateful for the marked mocks and support from tutors (and other students).

This was my first case study having completed the other levels many moons ago before they introduced case studies at every level. I’d self studied the Strategic OTs and scraped through but there’s no way I could have passed the case study on my own.”

CIMA Qualified , July 2022

“Fantastic course for the Operational Case Study CIMA exam. I normally study for my exams with textbooks, but as I didn’t know where to start with the first case study exam, I purchased the full Astranti OCS course, which was well worth it.

Everything I needed was included and it helped me untangle what my priorities should be in revising, as well as teaching me the best exam techniques.

Passed first time which I put down to the excellent course structure, materials, and very communicative and helpful staff.”

Passed CIMA OCS , January 2022

Purchase the ‘how to pass the case study’ mini-course

The ‘How To Pass The Case Study’ Mini-Course is also part of our OCS Premium and Essentials Courses. Head to the course page to find out more.

OCS ‘How To Pass The Case Study’ Mini-Course £165

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