E2 emphasises a holistic, integrated approach to managing organisations, from external and internal perspectives. It builds on the understanding of organisational structuring gained from E1 and is centred on the concept of strategy and how organisational strategy can be implemented though people, projects, processes and relationships. It provides the basis for developing further insights into how to formulate and implement organisational strategy, which is covered in E3.

Topics covered

You’ll learn about the mechanisms to implement decisions and manage people performance. You’ll learn how business models can be used as a framework to create value, how different styles of leadership can be used to improve the performance of individuals so they can achieve organisational goals and how to use project management concepts and techniques to implement strategies effectively and efficiently.

Course content:

• Business Models
• Managing people performance
• Managing projects

• Dates:

   The Professional qualification is made up of two types of computer-based assessments:
  • 90 minute objective tests for each of the three subjects within each level - these are on demand and can be taken all year
  • A three hour case study exam when you have completed all objective tests and want to progress to the next level - these are available in four windows a year. Exams are available for five days from Tuesday to Saturday. View the current exam timetable.

• Scheduling:

   Objective tests are available all year. We recommend that you schedule an exam at least 2 weeks in advance.

• Locations:

   CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.

• Duration:

   Objective tests are 90 minutes. Case study exams are 3 hours

• Exam requirements:

   You must pass (or be exempt from) all three objective tests at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the objective tests for that level. The Strategic Level case study exam is the last exam that you will take.

• Pass marks:

   For information on pass marks for objective tests and case studies, please visit www.cimaglobal.com/results.

• More information:

   Visit the CIMA exam preparation page.

You must have completed all 3 papers in the Operational Level before progressing on to the Management Level paper. Degree students may qualify for exemptions from the Management Level depending on the content of your degree.

Students who have completed managerial levels in the 2010 (or earlier) syllabus will progress to the next level. Students who are mid-way through a level, will need to complete any outstanding Objective Tests at that level, as well as the newly introduced Integrated Case Study, at that level. For more details please visit: www.cimaglobal.com/exemptions.

Focusing primarily on the long term, P2 builds on the insights about costs and their drivers (from P1) to provide the competences needed to analyse, plan and manage costs to support the implementation of the organisation’s strategy. It shows how to manage and control the performance of various units of the organisation in line with both short-term budgets and long-term strategy. Finally P2 covers investment decision making and the risks associated with such decisions. It provides the basis for developing deeper understanding of various types of risks affecting the strategy and operations of organisations (covered in P3).

Topics covered

You’ll learn how costs and their drivers are used to analyse, plan and manage costs to support the organisation strategy, with a long term focus. You’ll also learn about risks with decision-making.

Course content:

• Managing costs
• Capital investment decision making
• Managing performance of organisational units
• Risk and control

• Dates:

   The Professional qualification is made up of two types of computer-based assessments:
  • 90 minute objective tests for each of the three subjects within each level - these are on demand and can be taken all year
  • A three hour case study exam when you have completed all objective tests and want to progress to the next level - these are available in four windows a year. Exams are available for five days from Tuesday to Saturday. View the current exam timetable.

• Scheduling:

   Objective tests are available all year. We recommend that you schedule an exam at least 2 weeks in advance.

• Locations:

   CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.

• Duration:

   Objective tests are 90 minutes. Case study exams are 3 hours

• Exam requirements:

   You must pass (or be exempt from) all three objective tests at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the objective tests for that level. The Strategic Level case study exam is the last exam that you will take.

• Pass marks:

   For information on pass marks for objective tests and case studies, please visit www.cimaglobal.com/results.

• More information:

   Visit the CIMA exam preparation page.

You must have completed all 3 papers in the Operational Level before progressing on to the Management Level paper. Degree students may qualify for exemptions from the Management Level depending on the content of your degree.

Students who have completed managerial levels in the 2010 (or earlier) syllabus will progress to the next level. Students who are mid-way through a level, will need to complete any outstanding Objective Tests at that level, as well as the newly introduced Integrated Case Study, at that level. For more details please visit: cimaglobal.com/exemptions.

F2 builds on the competencies gained from F1. It covers how to effectively source the long-term finance required to fund the operations of organisations, particularly their capital investments. It also deepens the coverage of financial reporting to more complex aspects of group accounting and analyses the rules governing the recognition and measurement of various elements of the financial statements. Finally it shows how to analyse financial statements to provide insights about the financial performance and position of the organisation over time and in comparison with others.

Topics covered

Building on knowledge gained in F1, you’ll learn how to source the long-term finance needed for operations like capital investments. You’ll learn about group accounting, and using financial statements to provide insights.

Course content:

• Financing capital projects
• Financial reporting standards
• Group Accounts
• Integrated Reporting
• Working with financial statements

• Dates:

   The Professional qualification is made up of two types of computer-based assessments:
  • 90 minute objective tests for each of the three subjects within each level - these are on demand and can be taken all year
  • A three hour case study exam when you have completed all objective tests and want to progress to the next level - these are available in four windows a year. Exams are available for five days from Tuesday to Saturday. View the current exam timetable.

• Scheduling:

   Objective tests are available all year. We recommend that you schedule an exam at least 2 weeks in advance.

• Locations:

   CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.

• Duration:

   Objective tests are 90 minutes. Case study exams are 3 hours

• Exam requirements:

   You must pass (or be exempt from) all three objective tests at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the objective tests for that level. The Strategic Level case study exam is the last exam that you will take.

• Pass marks:

   For information on pass marks for objective tests and case studies, please visit www.cimaglobal.com/results.

• More information:

   Visit the CIMA exam preparation page.

You must have completed all 3 papers in the Operational Level before progressing on to the Management Level paper. Degree students may qualify for exemptions from the Management Level depending on the content of your degree.

Students who have completed managerial levels in the 2010 (or earlier) syllabus will progress to the next level. Students who are mid-way through a level, will need to complete any outstanding Objective Tests at that level, as well as the newly introduced Integrated Case Study, at that level. For more details please visit: cimaglobal.com/exemptions.

In an increasingly digital world, rapid changes in technology are creating challenges for the business models of organisations. It is also making it difficult for business leaders and employees to create and preserve sustainable value. Against this digital backdrop, it is imperative that finance professionals possess relevant technical skills, a sound understanding of their organisation, as well as the ability to influence and lead people. This will make them capable of providing the insight their organisations need to craft and successfully execute their strategies. 

The 2019 syllabus continues to bridge the skills gap of newly qualified finance professionals worldwide, meeting the employability needs of both business and people. In designing the syllabus, we set out to enhance the relevance of the syllabus to employers; ensure the rigour of the related examinations and align the learning experience of candidates to the real world.

The case study is designed to bring together the knowledge learnt at the objective test levels. The case study exam is tested using core syllabus areas designed to reflect the daily tasks expected of a finance professional at the relevant exam level.

The Management level focuses on translating long term decisions into medium term plans. Candidates will be able to use data and relevant technology to manage organisational and individual performance, allocate resources to implement decisions; monitor and report implementation of decisions; as well as prepare and interpret financial statements to show performance.

At the Management level, the role simulated is that of a finance manager. The capstone Case Study Examination provides a simulated context allowing candidates to demonstrate that they have acquired the required knowledge, skills, techniques and the mindset required for that role.

For further details please follow the examination blueprints. Link here

Please note that in order to sit the case study exam, you will need to have passed all of the objective test papers at the relevant level. 

From February 2020 the exam window will run from Wednesday to Friday in the week of the relevant level. Please follow this link for more details as well as CIMA’s entry deadlines. 

CIMA Exam Timetable

If you have sat exams that you feel may give you exemptions from the case study please check with CIMA. Full details can be found in the link below.

CIMA Exemptions