PwC’s Academy

CIMA Handbook

2021

www.pwcacademy.pl
Content

CIMA Cert BA 2017 syllabus 4

Certificate Level 4

CIMA Professional Qualification syllabus structure 5

Operational Level 6

Management Level 7

Strategic Level 8

Accelerated route - CIMA gateway 9

CIMA Professional Qualification – exam structure 10

Key additional information 11

Fees 11

Registration 12

Important dates 13

Contact 15

PwC's Academy 3
CIMA Cert BA 2017 syllabus
Certificate Level

The updated CIMA Certificate in Business Accounting exam s is available from 11 January 2017:
http://w ww.cimaglobal.com/Study-w ith-us/CIMA-Certificate-in-Business-Accounting/Certificate-in-Business-Accounting-
Syllabus/

Certificate Level AWARD: CIMA Certificate in Business Accounting

(CIMA Cert BA)

BA1 BA2 BA3

Fundamentals of Fundamentals of Fundamentals of
Business Economics Management Financial Accounting
Accounting

BA4
Fundamentals of Ethics, Corporate Governance and Business Law

Exam info:
• Possibility of taking the exams all year round
• Computer-based exams – registration for exams
directly with the exam centre or through Pearson VUE
Possibility of receiving
• Duration: 2h exem ptions from all or
individual exam s on the
• 45-75 short test questions basis of docum ents sent
• Pass mark: 50 % to CIMA

• Result generates automatically upon completion

Upon completion of all exams on this level: CIMA Certificate in Business Accounting (except for when
exempted from all papers – in order to receive the Certificate one must take and pass at least one exam)

To continue to the CIMA professional qualification all Certificate level exams must be passed (or
exempted)

PwC's Academy 4
CIMA Professional Qualification
syllabus structure

Syllabus:
http://w ww.cimaglobal.com/Study-w ith-us/CIMA-Professional-Qualification/Syllabus-and-assessment/

AWARD: Membership of the Chartered Institute of Management

Accountants (ACMA/ FCMA) and the CGMAⓇ designation

Assessment of practical experience requirements (PER)

Strategic Strategic Case Study Exam

Level

E3
P3 F3
Strategic
Risk Management Financial Strategy
Management

Management AWARD: CIMA Advanced Diploma in Management Accounting

Level (CIMA Adv Dip MA)

Practical experience/ lifelong learning

Management Case Study Exam

P2
E2 F2
Advanced
Managing Advanced Financial
Management
Performance Reporting
Accounting

Operational AWARD: CIMA Diploma in Management Accounting

Level (CIMA Dip MA)

Operational Case Study Exam

E1 P1 F1
Managing Finance in Management
a Digital World Accounting Financial Reporting

Enterprise pillar Performance pillar Financial pillar

PwC's Academy 5
CIMA Professional Qualification
syllabus structure
Operational Level
Exam blueprints:
https://w ww.cimaglobal.com/Documents/Future%20of%20Finance/8005% 20Operational%20Exam% 20Blueprints%20ONLI
NE%20ARTWORK.pdf/

Summary of the Operational Level Syllabus

E1: Managing Finance P1: Management

F1: Financial Reporting
in a Digital World Accounting

A. Role of finance A. Cost accounting A. Regulatory

function for decision and environment of
control financial reporting
B. Technology in
a digital world B. Budgeting and B. Financial
budgetary control statements
C. Data and
information in C. Short-term C. Principles of
a digital world uncertainty in the taxation
short term
D. Shape and D. Managing cash
structure of the and working
finance function capital
E. Finance
interacting with
the organisation

Upon passing the Operational Case Study Exam: CIMA Diploma in Management
Accounting and possibility to continue CIMA on Management level

PwC's Academy 6
CIMA Professional Qualification
syllabus structure
Management Level

Exam blueprints:
https://w ww.cimaglobal.com/Documents/Future%20of%20Finance/8005% 20Management%20Level%20Exam%20Blue
prints%20ONLINE%20A RTWORK.pdf

Summary of the Management Level Syllabus

P2: Advanced
E2: Managing F2: Advanced financial
management
performance reporting
accounting

A. Business models A. Managing the A. Financing capital

and value cost of creating projects
creation value
B. Financial
B. Managing people B. Capital reporting
performance investment standards
decision-making
C. Managing C. Group accounts
projects C. Managing and
controlling the D. Integrated
performance of reporting
organisational E. Analysing
units financial
statements
D. Risk and control

Upon passing the Management Case Study Exam: CIMA Advanced Diploma in
Management Accounting and possibility to continue CIMA on Strategic level

PwC's Academy 7
CIMA Professional Qualification
syllabus structure
Strategic Level

Exam blueprints:
https://w ww.cimaglobal.com/Documents/Future%20of%20Finance/8005% 20Strategic%20Exam%20Blueprints%20ON
LINE%20ARTWORK.pdf

Summary of the Strategic Level Syllabus

E3: Strategic
P3: Risk Management F3: Financial Strategy
Management

A. The Strategy A. Enterprise risk A. Financial policy

process decisions
B. Strategic risk
B. Analysing the B. Sources of long-
organizational C. Internal controls term funds
ecosystem D. Cyber risks C. Financial risks
C. Generating
strategic choices D. Business
valuation
D. Strategic control
E. Digital strategy

More inform ation on practical experience requirements (PER) :

http://w ww.cimaglobal.com/Students/Gaining-the- CGMA-designation/Practical-experience-requirements/

Upon passing the Strategic Case Study Exam: assessment of practical experience
and possibility to obtain the title of Chartered Global Management Accountant
(ACMA, CGMA)

PwC's Academy 8
CIMA Professional Qualification
syllabus structure
Accelerated route - CIMA gateway

In order to be eligible for the accelerated CIMA gateway route (Professional gateway or Master’s gateway) one
of the following is required:
• MBA
• Master’s in Accounting
• Membership in / diploma from a particular professional body that is both an examining body and member
of the International Federation of Accountants

One exam: Management Level Case Study Exam

Upon completion of the exam: CIMA Advanced Diploma in Management Accounting, exemptions from
all previous exams and possibility to continue CIMA on Strategic level

Assessment of practical experience requirements (PER)

Strategic Level Strategic Case Study Exam

E3 P3 F3
Strategic Risk Financial
Management Management Strategy

Management AWARD: CIMA Advanced Diploma in Management Accounting

Level (CIMA Adv Dip MA)

Management Case Study Exam

P2 F2
E2
Advanced Advanced
Managing
Management Financial
Performance
Accounting Reporting

Operational AWARD: CIMA Diploma in Management Accounting (CIMA Dip

Level MA)

Operational Case Study Exam

E1
P1 F1
Managing
Management Financial
Finance in a
Accounting Reporting
Digital World
Practical experience/ lifelong learning

Enterprise pillar Performance pillar Financial pillar

Certificate Level AWARD: CIMA Certificate in Business Accounting (CIMA Cert BA)

BA1 BA2 BA3

Fundamentals of Fundamentals of Fundamentals of
Business Economics Management Financial Accounting
Accounting

BA4
Fundamentals of Ethics, Corporate Governance and Business Law

PwC's Academy 9
CIMA Professional Qualification
– exam structure

Exams (Professional Qualification – from Operational level up)

• All exams are computer-based (taken either in exam centers or through invigilated exam from home)
• There are tw o types of exams:
− Objective Tests (1 for each subject: 3 exams per level, 9 exams overall)
− Case Study Exam s (1 for each level: 3 exams overall)

Objective Tests:
• On-demand, possibility to sit all year round
− Registration through Pearson VUE
− Any order of taking exams on a particular level
• Duration: 1,5h + 15 min. tutorial
• Types of questions include: multiple choice, sentence completion, drag & drop, matching, short answ er
• 60 questions covering 100% of syllabus
• Scaled score of 0-150 w ith a pass mark of 100/150 points
• Result generated automatically

Case Study Exam s:

• Four sessions per year: February, May, August, November
• Five exam w indow s in each session
• Duration: 3h + 15 min. tutorial
• Approx. 4 questions, each 30-60 min. long. Specific time given for each question. No possibility of returning to the
previous question
• Competencies required on a given level – marks: fail/moderate/strong
• Scaled score: 0-150 w ith a pass mark of 80/150 points + at least moderate mark for every competency
• Results human-marked and available approx. 6 w eeks after final exam w indow
• Pre-seen materials to the case study available a couple of w eeks before the exam
• Based on topics from each subjects on a given level (and previous levels)

The Case Study exam can be sat only upon passing all Objective Tests on a given level.
The next level Objective Tests can be attempted only upon passing the Case Study exam on a preceding level and thus
completing the level.
Gatew ay assessment exam = Managem ent Level Case Study exam

Detailed inform ation and practice exam s:

http://w ww.cimaglobal.com/Students/Exam-resources-and-infor mation/Exam-preparation/exam-practice-resources/

PwC's Academy 10
Najważniejsze informacje
dodatkowe

Fees - 2021
Obligatory fees as of 02.01.2021*

Registration and subscription fees Exam fees

• Registration or re-registration Attention: no exemption fees
77 GBP
• Certificate level
• Registration on CIMA master’s /professional 90 GBP / subject
gateway assessment (fee covers:
registration, exemptions, one exam attempt) Objective Tests:
425 GBP • Operational level
105 GBP/ subject
• Registration on CIMA master’s gateway
package (fee covers: registration, • Management level
exemptions, one exam attempt and modules 120 GBP/ subject
from CIMAStudy.com: E2, P2, F2 and
Management Case Study) • Strategic level
725 GBP 180 GBP/ subject

• Subscription fee Case Study Exams:

120 GBP
• Operational level
(first year – free)
185 GBP/ level
Upon completion of Strategic Case Study
• Management level
275 GBP
190 GBP/ level
For Associate Members
• Strategic level
297 GBP
270 GBP/ level

Membership application fee

(upon completion of all CIMA exams)

Associate title: 165 GBP Fellow title: 260 GBP

* According to www.cimaglobal.com as of 22.12.2020

PwC's Academy 11
Key additional information

Registration

Step-by-step:
In order to begin the CIMA path one should:
1. Register with CIMA – create an individual account on www.cimaglobal.com
2. Pay the registration fee
3. Send the required documents to CIMA (during registration by uploading the documents on-line or after
registration by sending them to: [email protected])

At registration one is to choose the type of entry route that he/she wishes to enter (i.e. standard entry or
master’s gateway / master’s gateway package / professional gateway):
− Standard entry: from Certificate to Strategic level
− Gateway / gateway package: accelerated route, for those holding an MBA, Master’s in Accounting or
those with membership / diploma from a particular professional body that is both an examining body and
member of the International Federation of Accountants

Required documents:
• Copy of diplomas (master’s, bachelor’s), also from postgraduate studies or MBA (if applicable),
• Copy of transcripts/marksheets to the above-stated diplomas,
• In case of starting CIMA without having a university diploma: high school graduation certificate,
• Professional body certificates (if applicable),
• Registration confirmation (is generated automatically upon registering with CIMA),
• In case of change in surname with respect to the surname on the diplomas / certificate – additional copy of
current ID which includes both surnames.

If the above-stated documents are not in English, they should be translated and these translations are to be
added to the documentation. The translated copies are to be signed with a clause: I certify that this is an
accurate translation of the original" by someone who is not related and is fluent in both languages.
CIMA exemptions policy:
https://www.cimaglobal.com/Starting-CIMA/Starting-CIMA/Exemptions/Exemptions-policy/

The documents can be reviewed and signed by PwC’s Academy free of charge!

Exemptions:
It is possible to receive exemptions i.e. from Certificate level papers on the basis of sent documentation
Exemptions search : https://www.cimaglobal.com/Starting-CIMA/Starting-CIMA/Exemptions/Exemption-
Search/
If one’s degree or qualification is not listed in the database, one may still be eligible for exemptions – this is
considered individually on the basis of sent documents.

PwC's Academy 12
Key additional information

Important dates

Session February 2021 (Case Study)

February 2021 – Case Study

Operational Managem ent Strategic

Exam entry opening 29 July 2020 5 August 2020 12 August 2020

5pm (UK time) 5pm (UK time) 5pm (UK time)

Exam entry closing
26 January 2021 2 February 2021 9 February 2021

Pre-seen m aterial Week commencing Week commencing Week commencing

available 25 September 2020 2 October 2020 2 October 2020

Tuesday 10 February 2021 Tuesday 17 February 2021 Tuesday 24 February 2021

Exam dates to to to
Saturday 12 February 2021 Saturday 19 February 2021 Saturday 26 February 2021

Results 1 April 2021 8 April 2021 15 April 2021

Session May 2021 (Case Study)

May 2021 – Case Study

Operational Managem ent Strategic

Exam entry opening 28 October 2020 4 November 2020 11 November 2020

5pm (UK time) 5pm (UK time) 5pm (UK time)

Exam entry closing
27 April 2021 5 May 2021 11 May 2021

Pre seen m aterial Week commencing Week commencing Week commencing

available 26 March 2021 1 April 2021 9 April 2021

Tuesday 12 May 2021 Tuesday 19 May 2021 Tuesday 26 May 2021

Exam dates to to to
Saturday 14 May 2021 Saturday 21 May 2021 Saturday 28 May 2021

Results 1 July 2021 8 July 2021 15 July 2021

PwC's Academy 13
Key additional information

Important dates

Session August 2021 (Case Study)

August 2021 – Case Study

Operational Managem ent Strategic

Exam entry opening 27 January 2021 3 February 2021 10 February 2021

5pm (UK time) 5pm (UK time) 5pm (UK time)

Exam entry closing
27 July 2021 5 August 2021 10 August 2021

Pre-seen m aterial Week commencing Week commencing Week commencing

available 26 March 2021 1 April 2021 9 April 2021

Tuesday 11 August 2021 Tuesday 18 August 2021 Tuesday 25 August 2021

Exam dates to to to
Saturday 13 August 2021 Saturday 20 August 2021 Saturday 27 August 2021

Results 30 September 2021 7 October 2021 14 October 2021

Session November 2021 (Case Study)

November 2021 – Case Study

Operational Managem ent Strategic

Exam entry opening 28 April 2021 6 May 2021 12 May 2021

5pm (UK time) 5pm (UK time) 5pm (UK time)

Exam entry closing
26 October 2021 2 November 2021 9 November 2021

Pre-seen m aterial Week commencing Week commencing Week commencing

available 24 September 2021 1 October 2021 8 October 2021

Tuesday 10 November 2021 Tuesday 17 November 2021 Tuesday 24 November 2021

Exam dates to to to
Saturday 12 November 2021 Saturday 19 November 2021 Saturday 26 November 2021

Results 6 January 2022 13 January 2022 13 January 2022

PwC's Academy 14
In case of any
queries please
do not hesitate
to contact us:

Dorota Lach-Wawryszuk
Training coordinator

M:+48 519 504 340

E: dorota.lach@pw c.com

15
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