CIMA Operational Level

E1, P1, F1, Operational Case Study

Take three Objective Tests and Operational Case Study exam

Operational Level is the first level of the CIMA Professional Qualification. It focuses on short-term decision-making. It focuses on the role of the finance function in translating medium-term decisions into short term actionable plans.

The following core activities represent the tasks that are most frequent, critical and important to the operational level finance professional role:

  • Prepare costing information for different purposes to meet the needs of management.
  • Prepare budget information and assess its use for planning and control purposes.
  • Analyse performance using financial and non-financial information.
  • Apply relevant financial reporting standards and corporate governance, ethical and tax principles.
  • Prepare information to support short-term decision-making.
  • Prepare information to manage working capital.

Candidates who complete this level are awarded with CIMA Diploma in Management Accounting (CIMA Dip MA). Graduates can progress onto the Management level, after which they will become a Chartered Global Management Accountant (CGMA®).

The Operational Level consists of three computer based Objective Tests and one Case Study exam.

The latest pass rates (total exams passed / total exams taken):

  • E1 - 84%
  • P1 - 54%
  • F1 - 80%
  • Operational case Study - 59-69%



Timeline: May - June 2024

Duration: 39 hours. From 8:30 to 14:30 CET/Warsaw time, with two 15-min. coffee breaks

Format: Live/Online

Trainer: Astrid Zakrzewska


Timeline: February – March 2024

Duration: 30 hours, 8:30 am till 02:30 pm CET with two 15 minute coffee breaks

Format: Live/Online classes



  • 18.09.2024
  • 25.09.2024
  • 02.10.2024
  • 09.10.2024
  • 16.10.2024

Duration: 30 hours, 8:30 am till 02:30 pm CET with two 15 minute coffee breaks

Format: Live/Online classes

CIMA Operational Case Study


  1. 12 September 2024 (05:00 pm till 07:30 pm CET)
  2. 19 September 2024 (05:00 pm till 07:30 pm CET)
  3. 26 September 2024 (05:00 pm till 07:30 pm CET)
  4. 03 October 2024 (05:00 pm till 07:30 pm CET)
  5. 10 October 2024 (05:00 pm till 07:30 pm CET)
  6. 17 October 2024 (05:00 pm till 07:30 pm CET)
  7. 23 October 2024 (05:00 pm till 07:30 pm CET)
  8. 24 Octrober 2024 (05:00 pm till 07:30 pm CET)

Mock exam deadline: 28 October 2024

Individual one-to-one meeting: 30 October - 4 November 2024

CIMA exam dates: 06-08 November 2024 

CIMA exam results: 02 January 2025 

Duration: 21,5 hours, 05:00 pm till 07:30 pm CET with one 15 minutes coffee break 

Format: Live/Online classes




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CIMA F1 Exam “Financial Reporting”

A. Regulatory environment of financial reporting

B. Financial statements

C. Principles of taxation

D. Managing cash and working capital

CIMA E1 Exam “Managing Finance in a Digital World”

A. Role of the finance function

B. Technology in a digital world

C. Data and information in a digital world

D. Shape and structure of the finance function

E. Finance interacting with the organisation

CIMA P1 Exam “Management Accounting”

A. Cost Accounting for decision and control

B. Budgeting and budgetary control

C. Short term commercial decision making

D. Risk and uncertainty in the short term

  • Available on demand throughout the year.
  • Taken in Pearson VUE exam centers or from home through online proctoring.
  • Computer-based.
  • 90 minutes long.
  • 60 questions.
  • Pass mark – 100 out of 150.
  • In general, three exams should take 9 to 12 months.

3 hour long, computer-based, essay-style exam. Case Study exams reflect a real life business scenario,comprising a series of tasks set for students to complete.

Regular price of one module (P1/E1): PLN 2 800 / EUR 630 (excluding VAT)*

Regular price of F1: PLN 3 300 / EUR 740 (excluding VAT)*

Regular price of OCS: PLN 2 800 / EUR 640 (excluding VAT)*

Price includes the following:

  • Comprehensive preparatory course for the exam.
  • Learning materials.
  • MOCK exams.
  • Remote tutor support.

*Price does not include any CIMA fees (exam fee, membership fee, annual subscription).

Contact us

Svitlana Zasukhina

Trainer, Senior Manager, MBA, CFA, ACMA/CGMA, CIA, PwC Poland

Tel: +48 519 062 937

Arkadiusz Radomyski

Training Coordinator, PwC Poland

Tel: +48 571 778 162

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