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:
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):
The global pass rate for F1 is about 80%. We recommend self-preparation for this exam.
The global pass rate for E1 is about 84%. We recommend self-preparation for this exam.
Timeline:
Duration: 30 hours, 8:30 am till 02:30 pm CET with two 15 minute coffee breaks
Format: Live/Online classes
Timeline:
11 September 2025 (05:00 pm till 07:30 pm CET)
18 September 2025 (05:00 pm till 07:30 pm CET)
25 September 2025 (05:00 pm till 07:30 pm CET)
02 October 2025 (05:00 pm till 07:30 pm CET)
09 October 2025 (05:00 pm till 07:30 pm CET)
16 October 2025 (05:00 pm till 07:30 pm CET)
22 October 2025 (05:00 pm till 07:30 pm CET)
23 October 2025 (05:00 pm till 07:30 pm CET)
Mock exam deadline: 27 October 2025
Individual one-to-one meeting: 29 October - 03 November 2025
CIMA exam dates: 05-07 November 2025
CIMA exam results: 08 January 2026
Duration: 21.5 hours, 05:00 pm till 07:30 pm CET with one 15 minutes coffee break
Format: Live/Online classes
MBA, CFA, ACMA/CGMA, CIA
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
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): PLN 2 800 / EUR 640 (excluding VAT)*
Regular price of OCS: PLN 2 800 / EUR 640 (excluding VAT)*
Price includes the following:
*Price does not include any CIMA fees (exam fee, membership fee, annual subscription).
Trainer, Senior Manager, MBA, CFA, ACMA/CGMA, CIA, PwC Poland
Tel: +48 519 062 937
