Strategic Level is the third and final level of the CIMA Professional Qualification. It focuses on the role of the senior finance manager and long-term strategic decision making. It lets you gain the globally trusted and highly valued Chartered Global Management Accountant (CGMA) designation.
CGMA is the most widely held management accounting designation in the world. It distinguishes more than 150,000 accounting and finance professionals who have advanced proficiency in finance, operations, strategy and management.
The Strategic Level consists of three computer based Objective Tests and one Case Study exam.
The latest pass rates (total exams passed / total exams taken):
Dates: Spring 2026
Format: Live / Online
The global pass rate for E3 is about 74%. We recommend self-preparation for this exam.
Dates: Spring 2026
Format: Live / Online
Workshop Part 1: 21-22 October 2025
Workshop Part 2: 28-29 October 2025
MOCK exam deadline: 07 November 2025 (to be assessed by PwC's trainer)
Individual meeting: 12, 13 and 14 November 2025
CIMA exam dates: 19-21 November 2025
CIMA exam results: 15 January 2026
Duration: 30 hours, 8:30 am till 03:00 pm CET with two 15 minute coffee breaks
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.
F3 Exam 'Financial Strategy'
A. Financial policy decisions
B. Sources of long-term funds
C. Financial risks
D. Business valuation
E3 Exam ‘Strategic Management’ A. The Strategy process B. Analysing the organisational ecosystem C. Generating strategic options D. Making strategic choices E. Strategic control F. Digital strategy |
P3 Exam 'Risk Management'
A. Enterprise risk
B. Strategic risk
C. Internal controls
D. Cyber risks
• 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 (F3/P3/E3): PLN 3 000 / EUR 680 (plus VAT)*
Regular price of SCS (standard course): PLN 3 400 / EUR 780 (plus 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).
*Fees are subject to change