Progression Rules

Certificate Level

Once a student completes the Certificate in Business Accounting, he will be able to progress to the Managerial level. A permanent credit is awarded for any paper in which the candidate scores 50% or more.

Students wishing to appear in May manual exam of Managerial Level must have passed all papers of Certificate level by 28th February. For appearing in November exam Certificate Level must be passed by 31st August .

Please note you will not be awarded the CImA Certificate in Business Accounting if you have accepted exemptions from all five assessments.

Operational Level

Lenient progression rules and you can study as many papers as you wish in any order. A permanent credit is awarded for any paper in which the candidate scores 50% or more.

Students can study the subjects in each pillar separately or can study a selection of subjects across pillars Operational and Managerial Level. This level consists of 3 hour papers.

Please note you will not be awarded the Diploma in Management Accounting if you qualify for, and have accepted exemptions from all six papers at Managerial Level.

Managerial Level

Lenient progression rules and you can study as many papers as you wish in any order. A permanent credit is awarded for any paper in which the candidate scores 50% or more.

Students can study the subjects in each pillar separately or can study a selection of subjects across pillars in Operational and Managerial Level. This level consists of 3 hour papers.

Please note you will not be awarded the Advanced Diploma in Management Accounting if you qualify for, and have accepted exemptions from all six papers at Managerial Level.

Strategic Level

You must complete all Managerial Level & Operational level papers before attempting the Strategic Level Papers (E-3, P-6 and F-3). This level consists of 3 hour papers with each building on the content within the pillars at the Managerial Level. A permanent credit is awarded for each paper in which the candidate scores 50% or more.

All three Strategic Level papers must be taken together at your first attempt at this level. Any necessary re-sits can be taken in any combination and in any order.