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Program Structure

Standard route candidates must qualify the Standard CIMA® Level 1 and Standard CIMA® Level 2 exams. Standard CIMA® exams cover the following 20 knowledge areas – 10 in each level. The Master’s and Professional pathway candidates are required to qualify only one, unified Professional Pathway exam covering 15 and 13 knowledge areas respectively.

  • Investment & Management Accounting - Foundational Principles & Concept Frameworks Weight
  • CS-11

    Accounting for Investment & Managerial Decision-Making

    8%
  • CS-12

    Business, Strategy & International Competitiveness

    8%
  • CS-13

    Analyzing Financial Statements for Business Decisions

    12%
  • CS-14

    Managing & Accounting Risks in Business

    12%
  • CS-15

    Cost Structuring, Product Costing & Activity Based Costing

    10%
  • CS-16

    Investment Accounting Framework & Concepts

    10%
  • CS-17

    Financial Markets, Instruments & Derivatives

    10%
  • CS-18

    Techniques of Managing Investment Portfolios

    10%
  • CS-19

    Capital Investments and Capital Budgeting

    10%
  • CS-20

    Management Accounting & Enterprise Performance Analysis

    10%
  • Investment & Management Accounting - Application Principles & Practice Frameworks Weight
  • CS-21

    Techniques of Pricing Financial Assets

    10%
  • CS-22

    Techniques & Practices of Valuing Businesses

    12%
  • CS-23

    Practices in International Financial Reporting

    10%
  • CS-24

    Techniques of Currency Risk Management

    10%
  • CS-25

    Accounting Tax In Global Investments and Business

    7%
  • CS-26

    Accounting Transfer Pricing In Global Business

    10%
  • CS-27

    Investment Accounting Techniques & Practices

    15%
  • CS-28

    Investment Audit Techniques & Practices

    10%
  • CS-29

    Corporate Governance & Ethics in Global Organizations

    8%
  • CS-30

    Technology & Analytics in Accounting

    8%

Master's Pathway Exam Professional Pathway Exam


CIMA® Program Knowledge Specifications

CIMA® program Knowledge Specifications define the standard and content covered in the examinations, and ensure consistency of quality and coverage across thousands of exams that are delivered to candidates from around the world. Focusing equally on knowledge, understanding application and synthesis in 20 competency areas, these knowledge specifications also establish the vital course-development and training delivery framework for CIMA® Educators. Hinged on the CIMA® program body of knowledge, the knowledge specifications are dynamic, constantly marked to the foundations of practice of investment & management accounting, the global regulatory environment, and important accounting standards regimes like GAAP and FASB.

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