Structure of CIMA

Certificate Level

The Certidicate level is made up of five papers:

  • CO1 - Fundamentals of Management Accounting
  • CO2 - Fundamentals of Financial Accounting
  • CO3 - Fundamentals of Business Mathematics
  • CO4 - Fundamentals of Business Economics
  • CO5 - Fundamentals of Ethics, Corporate Governance & Business Law

Operational/Management Level

The Operational Level is made up of three papers:

  • E1 - Enterprise Operations
  • P1 -Performance Operations
  • F1 - Financial Operations
The Management Level is made up of 3 papers:

  • E2 - Enterprise Management
  • P2 - Performance Management
  • F2 - Financial Management

Strategic Level

The Strategic Level contains of three papers:

  • E3 - Enterprise Strategy
  • P3- Performance Strategy
  • F3 - Financial Strategy