CIMA Operational Level

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%