Progressing through the syllabus
CIMA Certificate in Business Accounting
The CIMA Certificate in Business Accounting comprises five papers that you can complete in any order. We recommend you to sit C02 (Fundamentals of Financial Accounting) before C01 (Fundamentals of Management Accounting) and CIMA advise you to sit C03 (Fundamentals of Business Mathematics) or C04 (Fundamentals of Business Economics) early in your studies. Don't forget, we also offer a Maths and Calculator Basics course if you need to brush up your maths skills for C03.
CIMA Professional Qualification
The CIMA Professional qualification comprises:
- Operational level - three exams
- Management level - three exams
- Strategic level - three exams
- Test of Professional Competence in Management Accounting (formerly TOPCIMA) - one exam but don't forget your career portfolio as well
There are no rigid progression rules for Operational and Management levels, however we recommend you take one of the routes outlined below. (You must complete both levels before you can attempt the Strategic level)
If you choose to sit two papers per sitting, we recommend the following route through Operational and Management level.
If you choose to sit three papers per sitting, we recommend the following route through Operational and Management level.
At Strategic level, you must take all papers together at your first attempt and therefore must take all three papers together. If you need to retake any exams, these can be taken in any order and you will not be required to resit all three exams.
The Test of Professional Competence in Management Accounting (formerly TOPCIMA) exam is now split into two parts, Part A and Part B. Part A is your initial professional development work and must be submitted before you can successfully complete the Test of Professional Competence in Management Accounting. Part B is a case study examination.



