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CIMA Modules & Structure

The CIMA Syllabus is split into five distinct levels. The first Certificate is designed for beginners and can be studied as a separate qualification in its own right - the CIMA Certificate in Business Accounting. The remaining four levels make up the Professional Qualification: Operational, Management, Strategic and Professional Competence.

You can find out more about the individual levels or papers by clicking on the links below:

CIMA Certificate in Business Accounting:




Professional Qualification:


Operational Level
Paper Title
E1 Enterprise Operations
P1 Performance Operations
F1 Financial Operations

Management Level
Paper Title
E2 Enterprise Management
P2 Performance Management
F2 Financial Management

Strategic Level
Paper Title
E3 Enterprise Strategy
P3 Performance Strategy
F3 Financial Strategy

Professional Competence Level
Paper Title
Part A Initial Professional Development
Part B Case Study Examination

Exam progression rules

To determine where you would start the qualification, please review the entry requirements. The rules are generally simple in that you start at the Certificate Level and work your way through Operational, Management, Strategic and Professional Competence (formerly TOPCIMA.)

  • Certificate papers can be sat in any order
  • You cannot start Operational Level until Certificate is complete (or you have exemptions)
  • Students should then work through Operational & Management Levels.  Students can overlap these levels but should be mindful of the progressive nature of the papers
  • Strategic cannot be started until the Operational and Management Levels are complete
  • All three Strategic papers must be sat together at the first attempt
  • The Professional Competence Case Study cannot be sat until the Strategic level is complete

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