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CIMA F3 - Financial Strategy

CIMA Paper F3 forms part of the Strategic level. All three Strategic Level exams (E3, F3 and P3) must be sat together at the first attempt.

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F3 Syllabus Information


Aim of the syllabus

F3 deals with key elements in designing and managing the organisation's financial strategy - in the context of contributing to achieving the organisation's objectives and within its external constraints.

The features and implications of the full range of major financing instruments are covered. A broad range of types of investment decision is also covered.

It is recognised throughout that such decisions need to take account of broader strategic issues as well the financial analysis.

Topics covered

  • Formulation of financial strategy (25%)
  • Financial decisions (30%)
  • Investment decisions and project control (45%).
  • Exam date: 24th May 2012
  • Exam entry dates: find out more
  • Exam duration: 3 hours, plus 20 minutes of pre-exam reading time.

The F3 exam is divided in to 2 sections.

Section A 50 marks: a maximum of four compulsory questions, totalling 50 marks all relating to a pre-seen case study and new unseen case material provided in the exam.

Section B 50 marks: two questions from a choice of three, each worth 25 marks. Short scenarios will be given, to which some or all questions relate.

The pre-seen material in section A is common to all three of the strategic level papers at each exam sitting and will be published online six weeks before the exam.

All three strategic exams must be sat together at your first attempt.

The required pass mark is 50%.

  • Students who have passed the Gateway Assessment will be exempt from the Certificate, Operational and Management levels and can move directly to the Strategic level
  • Other students must have passed the Operational and Management levels before proceeding to the Strategic level
  • The three strategic papers are all linked by a single fictional company case study; based on pre-seen material released prior to the exam and further material released in the exam.

Find out more about exemptions.

Further information

#25% off Live Online Courses when you enrol online for the current exam sitting.

*Pass rate based on a comparison of Kaplan students taking Tuition, Revision and Question Based Day vs Tuition only for CIMA F3 in the November 2011 sitting.

F3 Financial Strategy