CIMA | Barattson - Employability through education!


The CIMA Professional Qualification is recognised worldwide as the most relevant global finance qualification for a career in business.

By studying with CIMA you will be joining a global organisation powered by two of the world’s leading accounting bodies (AICPA – the American Institute of Certified Public Accountants and CIMA). We work together to make management accounting the most valued profession in business worldwide.

On completion of the CIMA Professional Qualification, you will be awarded the Chartered Global Management Accountant (CGMA) designation, recognising your value and showcasing your professionalism, business and leadership skills, ethics and commitment.

As accountants in business, management accountants need to understand how businesses operate, how they are managed, how people work together and how strategy is formulated.

They also need to be able to provide the analysis which managers need to understand the economics of a businesses’ operations, to manage performance and to manage risk. These capabilities are in addition to the core technical financial accounting skills expected of a professional accountant.

Only the CIMA Professional Qualification can give you the right mix of skills, knowledge and experience needed add value to organisations and drive business success.

Structure of the CIMA Syllabus

The CIMA syllabus comprises nine separate subjects that are organised in three pillars and three levels.


The three pillars represent specific areas of knowledge. The content of each pillar develops as students move up the qualification. The three pillars are interlinked to provide a coherent body of knowledge that will equip successful students with the competencies they require.

  • The enterprise pillar deals with the formulation of strategy, as well as its effective implementation. It emphasises how change management, project management, relationship management and the structuring of organisations can help to successfully implement strategy.

  • The performance pillar uses the tools and techniques of management accounting and risk management to ensure that strategy is realistic and to monitor its implementation. It shows students how to use their understanding of costs to construct budgets, make decisions about prices and capital expenditure, manage costs and manage performance. It develops the ability of students to progressively identify, classify, evaluate and manage risk.

  • The financial pillar focus is the financial accounting and reporting obligations of the organisation. This includes an understanding of the regulatory framework and external reporting requirements, and the ability to construct and evaluate complex financial statements to show the financial position and performance of the organisation. The fundamentals of business tax are covered, as are the tax implications of financing decisions. It also looks at formulating financial strategy, which is linked to the formulation of organisational strategy in the enterprise pillar and assessing risk in the performance pillar.

The subjects in each learning pillar are designed to be sequential, from operational to strategic level, encouraging the progressive development of knowledge, techniques and skills.

The levels

The syllabus is also divided into three levels of achievement. Students progress from the operational level to the management level and finally to the strategic level. At each level students study subjects across the three pillars.

  • The operational level covers the implementation of strategy, as well as reporting on the implementation of strategy. Its focus is the short-term.

  • The management level 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. It has a medium-term focus.

  • The strategic level concentrates on making strategic decisions and providing the context for which those decisions will be implemented. Its focus is the long-term.

Download our full syllabus 2015

The full structure and assessment approach

The syllabus is split into three pillars and three levels, and comprises 12 exams: nine Objective Tests, and three Case Study exams.

Objective Tests are 90 minutes long, computer based and available on demand at over 5,000 Pearson VUE assessment centres worldwide.
Case Study exams are 3 hours long and available in four windows throughout the year, also computer-based and available at over 5,000 Pearson VUE assessment centres worldwide.




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