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:
Format: Live/Online classes
Timeline: Spring 2026
Format: Live/Online classes
Astrid has over 20 years of experience in training in the field of finance and accounting, she was an expert at FS PwC and the CFO of a media corporation. She specializes in trainings in the fields of management accounting, financial and strategic management, having conducted over 25,000 hours of trainings and workshops in Poland and abroad. She has conducted courses preparing for CIMA, ACCA and CIA exams.
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).