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The Chartered Institute of Management Accountants (CIMA) |
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CIMA Professional Qualifications |
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Introduction
The CIMA Professional Qualification is highly regarded and recognised by business around the world. The syllabus is made up of three elements: |
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The Managerial level – six exams |
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The Strategic level – three exams |
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The Test of Professional Competence in Management Accounting (TOPCIMA) – one exam based on a case study |
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MANAGERIAL LEVEL |
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In the Managerial level, students who are qualified to undertake the subjects will have to take the following six (6) subjects: |
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| Managerial Level/CIMA Advanced Diploma in Management Accounting |
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Paper P1 Management Accounting Performance Evaluation |
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Paper P2 Management Accounting Decision Management |
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Paper P4 Organisational Management and Information Systems |
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Paper P5 Integrated Management |
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Paper P7 Financial Accounting and Tax Principles |
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Paper P8 Financial Analysis |
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| Entry requirements |
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CIMA Certificate in Business Accounting or equivalent |
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Exemptions:
These qualifications will give exemptions from the CIMA Certificate in Business Accounting. Therefore you will have direct entry into the CIMA Professional Qualification. |
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A relevant degree that specializes in accountancy or business, |
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The Association of Accounting Technicians (AAT) Technical level |
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The Open University (OU) Certificate in Accountancy |
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THE STRATEGIC LEVEL |
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The Strategic level focuses on key strategic issues and business practices. This level is made up of three subjects: |
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| Strategic Level |
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Paper P3 Management Accounting Risk and Control Strategy |
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Paper P6 Management Accounting Business Strategy |
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Entry requirements |
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CIMA Advanced Diploma in Management Accountants or equivalent |
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THE TEST OF PROFESSIONAL COMPETENCE IN MANAGEMENT ACCOUNTING |
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TOPCIMA is the final examination that students will sit. Students must sit this exam after they have completed all other examinations in line with guidelines produced by the International Federation of Accountants (IFAC).
It is based upon a case study and set within a simulated business context. By passing this exam students will prove that you have the ability to transfer your strategic and practical knowledge to a real life business situation.
The TOPCIMA has no specific syllabus content. Material from any of the Managerial and Strategic level subjects could be relevant. The Test of Professional Competence in Management Accounting (TOPCIMA) comprises a case study that requires students to primarily apply strategic management accounting techniques to make and support decisions within a simulated business context.
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Exemptions:
Students with relevant Certificate, Diploma, Professional qualification or equivalent can apply for exemptions from certain modules. The exemptions is subject to approval by CIMA, UK |
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