CIMA (Chartered Institute of Management Accountants)
CIMA stands for Chartered Institute of Management Accountants. CIMA is a professional body of management accountants recognized across the globe. The head office of CIMA is in London, United Kingdom. The national offices of CIMA are in various countries. CIMA is one of the world’s largest accounting bodies, with hundreds of thousands of students and members in over 170 countries.
The CIMA qualification is a remarkable accountancy and management qualification that is highly valued by employers across the globe. The CIMA qualification prepares you for a rewarding career in finance departments, audit firms, industry, banks, revenue and taxation setups, management organizations, commercial setups, budgeting and investment appraisal, and both local and multinational companies
General Eligibility Criteria
- O‑Level or Matriculation / Intermediate level
- A‑Level or equivalent
- Undergraduate or graduate degree in any discipline (i.e., Bachelor’s or Master’s degree)
- Professional qualifications (e.g., ACCA, MBA) may provide exemptions from some CIMA exams.
- Any student without relevant prior qualifications can start at the Certificate in Business Accounting and then progress to professional levels.
Eligibility for CIMA in India
In India, students can register for CIMA similarly to international standards:
- Students can start CIMA from the Certificate in Business Accounting level even if they only have completed 12th (intermediate) or equivalent.
- Graduates (any discipline) can apply directly to CIMA and may be eligible for exemptions from some papers based on their degree and performance (e.g., high marks or related subject background).
- Holders of relevant professional qualifications such as CA, CMA (ICMAI), or MBA often receive significant exemptions — sometimes up to 11 papers — and can enter at a higher level (professional/strategic gateway).
Eligibility for CIMA in Pakistan
- Students in Pakistan must complete CIMA’s online registration and submit certified educational certificates and transcripts to CIMA UK for assessment.
- A higher secondary certificate (Intermediate/A‑Levels) is sufficient to begin the Certificate in Business Accounting stage.
- Graduates and holders of recognised professional qualifications (ACCA, MBA, CA etc.) can apply for exemptions or accelerated entry into higher levels.
In all countries, CIMA will assess your qualifications and determine which papers you must take and which exemptions you are eligible for after you register and submit your documents.
Program Structure
The CIMA program consists of objective test exams and case study exams, grouped into four main levels. Besides exams, students are required to gain practical work experience (Practical Experience Requirement) to complete the qualification.
| Certificate in Business Accounting | |
|---|---|
| BA1 | Fundamentals of Business Economics |
| BA2 | Fundamentals of Management Accounting |
| BA3 | Fundamentals of Financial Accounting |
| BA4 | Fundamentals of Ethics, Corporate Governance and Business Law |
| Operational Level | |
| E1 | Organisational Management |
| P1 | Management Accounting |
| F1 | Financial Reporting and Taxation |
| Integrated Case Study | |
| Management Level | |
| E2 | Project and Relationship Management |
| P2 | Advanced Management Accounting |
| F2 | Advanced Financial Reporting |
| Integrated Case Study | |
| Strategic Level | |
| E3 | Strategic Management |
| P3 | Risk Management |
| F3 | Financial Strategy |
| Strategic Case Study | |
CIMA Exams dates
- CIMA has a very flexible schedule. You can start CIMA program any time.
- Objective tests (computer‑based) can be taken at any time during the year at Pearson VUE testing centres.
- Case study exams are held in February, May, August, and November.
Where to Study CIMA – Admission Procedures
-
CIMA exams are conducted by CIMA, UK. Tuition for CIMA is offered by colleges and tuition providers in various countries. These providers teach the CIMA syllabus and help students prepare and register for exams according to CIMA’s exam schedule.
Steps for admission:- Visit a college or tuition provider offering CIMA tuition in your area.
- Register online with CIMA UK through the MyCIMA portal.
CIMA Fee Structure
Fees vary based on region and are updated periodically by CIMA UK (tier‑based fees). Typical reference amounts for standard exam fees include:
| Description | Fee 2025/26 |
|---|---|
| Registration Fee (once) | £ 99 |
| Annual Subscription fee | £ 145 |
| Exam Fee | |
| Certificate in Business Accounting (per paper/exam) | £ 85 – £ 117 |
|
Operational level (per paper/exam) Integrated case study (per exam) |
£ 115 – £ 152 £ 185 – £ 261 |
|
Management level (per paper/exam) Integrated case study (per exam) |
£ 115 – £ 180 £ 185 – £ 261 |
|
Strategic level (per paper/exam) Integrated case study (per exam) |
£ 115 – £ 180 £ 280 – £ 295 |
Note. The above fees are for Pakistani students for the year 2021 and can vary slightly depending upon the country of students and year of admission. The above fees are payable to CIMA, UK for registration and exams. Besides that, student has to pay tuition fee and admission fee to the college where he or she enrolls for tuition.
Practical Experience Requirement (PER)
To become a CIMA member (ACMA + CGMA), you must complete at least three years of relevant practical work experience as part of the qualification.
Paper Exemptions in CIMA
Students may be eligible for exemptions from some CIMA papers depending on prior education or professional qualifications.
- MBA, ACCA, CA, and other recognised professional qualifications often result in exemptions up to a certain number of papers, enabling students to enter at higher levels.
- Exemptions are granted by CIMA UK after review of your qualifications and transcripts.
Disclaimer: This website is not the official website of CIMA. The information provided here is for general informational purposes only, particularly for new students, as colleges in some countries may not provide comprehensive guidance.




