You must complete both practice exams and one of the mock exams and send them to your allocated marker by the deadlines set out in the course schedule.
You must not copy the mock exam solutions. If you do so this will invalidate your pass guarantee.
You must achieve an average mark of at least 30% in your submitted practice and mock exams. This is to ensure you are putting in enough effort.
You must attend or watch the recorded versions of the masterclasses and make notes on the pass guarantee form.
Use the pass guarantee form to document your key learning points throughout your studies, submit within 1 week of the final exam.
You must confirm that you have read and understood the pass guarantee terms.
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You must complete mock exams 1 to 3 and send them to your allocated marker by the deadlines set out in the course schedule.
| You must not copy the mock exam solutions. If you do so this will invalidate your pass guarantee.
|
You must achieve an average mark of at least 40% in your full mock exams. This is to ensure you are putting in enough effort.
| You must attend or watch the recorded versions of masterclasses 1 & 2 and make notes on the pass guarantee form.
|
Use the pass guarantee form to document your key learning points throughout your studies, submit within 1 week of the final exam. | You must confirm that you have read and understood the pass guarantee terms. |
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The self-tailored study and assessment route to completing the Professional Qualification is made up of nine subjects that are organised into three pillars and three levels.
The three pillars are designed to cover finance and a range of other business areas:
As you progress through the qualification, the content of each of the three levels encourage progressive, constant development of knowledge across the three pillars, ensuring you have the skills business need the most, positioning you to take on leadership roles within your organisation
Nine subjects organised into three pillars and three levels
Nine 90 minute computer-based and on-demand exams
You can take three three-hour exams at each level during four windows per year. You will need to pass all three objective tests (or have an exemption) before sitting the case study exam
Three to four years
The operational level.
At the Operational level, the focus is on short term decision making. Once you’ve completed it, you’ll be able to work with others in your organisation and use appropriate data and technology to translate medium term decisions into short term actionable plans.
Once you’ve finished the Operational level, you’ll be awarded the CIMA Diploma in Management Accounting (CIMA Dip MA).
In this first subject of the Professional Qualification, you’ll learn about the central role that finance plays in an organisation, and how and why technologies used impact the finance function.
You’ll learn how to use and examine data collected and processed by machines to create and preserve value for organisations.
And you’ll get to know how the finance function is structured and shaped, and how it interacts with other parts of the organisation to achieve the objectives of the whole organisation.
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
Here, you’ll learn why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.
Then you’ll cover how budgets are prepared and implemented across the organisation and the impact these have. You’ll also learn how techniques are applied to ensure sound short term decision making against a backdrop of risk and uncertainty by using appropriate risk management tools.
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
In your first Finance subject, you’ll find out who the regulators are, what they do and why and how regulations are applied.
You’ll learn how to prepare basic financial statements using financial reporting standards and how to distinguish between types of taxes, calculate corporation taxes and issues affecting taxation.
Finally, you’ll learn which tools are used to ensure that the organisation has enough cash to ensure its continuing operations.
A. Regulatory environment of financial reporting
B. Financial statements
C. Principles of taxation
D. Managing cash and working capital
The case study exam tests the knowledge, skills and techniques that you’ve learned throughout the Operational level in a role simulation. You’ll be asked to respond to authentic work-based activities, mimicking a job role linked to the Operational level e.g. an entry-level finance professional.
At the Management level, you’ll focus on translating long term decisions into medium term plans. Once you’ve completed it, you’ll 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 highlight business performance.
Once you’ve finished the Management Level, you’ll be awarded the CIMA Advanced Diploma in Management Accounting (CIMA Adv Dip MA).
You’ll learn the fundamentals of business subject and how new business and operating subjects can be developed to improve the performance of organisations.
Discover how different styles of leadership can be used to improve the performance of individuals to achieve organisational goals and how to use performance management concepts and techniques to implement strategies effectively and efficiently.
You’ll be able understand use of project management concepts and techniques useful in implementing strategies.
A. Business subjects and value creation
B. Managing people performance
C. Managing projects
You’ll learn how to use cost management, quality and process management and value management to provide organisations with cost advantage.
You’ll understand the criteria, process and techniques that are used to decide which projects to undertake, how to manage the performance of organisational units to ensure that they achieve their objectives.
Discover how to analyse risks and uncertainties that organisations face in the medium term, especially capital investment decision making, and how to manage those risks in the implementation of such decisions.
A. Managing the costs of creating value
B. Capital investment decision making
C. Managing and controlling the performance of organisational units
D. Risk and control
You’ll learn about sources and types of funds and how much they cost, as well as the key financial reporting standards on which financial statements will be based and the application of those standards to prepare group accounts.
You’ll also learn about the International Integrated Reporting Framework and its components and how to conduct analyses of financial statements and their limitations.
A. Financing capital projects
B. Financial reporting standards
C. Group accounts
D. Integrated reporting
E. Analysing financial statements
The case study exam tests the knowledge, skills and techniques that you’ve learned throughout the Management level in a role simulation. You’ll be asked to respond to authentic work-based activities, mimicking a job role linked to the Management level e.g. a finance manager.
The Strategic level focuses on long term strategic decision making. Once you’ve completed it, you’ll be able to support organisational leaders to craft strategy; evaluate and manage risks that might prevent organisations from successfully implementing strategy; value organisations; and source financial resources required to implement of strategy.
You’ll learn about the foundation of strategic management and get an understanding of the dynamics of the organisational ecosystem and how it affects the strategy of the organisation.
Next, you’ll learn all about strategic choice and how options are generated, linking them to the purpose, values and vision of the organisation and how the options are evaluated, chosen and integrated to form the strategy of the organisation.
You’ll cover how strategy is implemented, how implementation objectives are achieved and how change is managed.
And you’ll learn about the different technologies that underpin digital transformation and various elements of digital strategy.
A. The Strategy process
B. Analysing the organisational ecosystem
C. Generating strategic options
D. Making strategic choices
E. Strategic control
F. Digital strategy
How to identify, evaluate and manage enterprise risks.
Where strategic risks emanate from, how to evaluate them and understand how oversight of these risks is critical to the governance of the organisation.
How internal controls can be used effectively in the risk management process and how to identify, analyse, remedy and report strategic risks including cyber risks.
A. Enterprise risk
B. Strategic risk
C. Internal controls
D. Cyber risk
You’ll learn about the different strategic financial objectives and policy options that are open to organisations.
Next, you’ll cover the types of funds available to organisations to finance the implementation of their strategies, including where and how they access these funds at the right time, in the right quantities and at the right cost.
Then you’ll move onto the sources of financial risk, how to evaluate and manage financial risk appropriately, and techniques in business valuation to assess whether a company has created and preserved value within the organisation.
Finally, you’ll learn the valuation techniques to calculate the value of organisations and the conditions applicable for such calculations, especially intangibles in the digital world. You’ll learn how to report intangible value and their drivers in integrated reporting.
A. Financial policy decisions
B. Sources of long term funds
C. Financial risks
D. Business valuation
The case study exam tests the knowledge, skills and techniques that you’ve learned throughout the Strategic level in a role simulation. You’ll be asked to respond to authentic work-based activities, mimicking a job role linked to the Strategic level e.g. a senior finance manager.
Once you complete the Strategic level, your last step before earning the CGMA designation and becoming a CIMA member is to demonstrate that you have a minimum of three years’ relevant work experience (this can be accumulated before, during and after your studies). Your experience is assessed through the Practical Experience Requirements (PER) application.
Award:
The Chartered Global Management Accountant (CGMA) designation and membership of The Chartered Institute of Management Accountants (ACMA or FCMA).
Your learning is supported with over 60 hours of on-demand video., tuition provider courses.
If you like to learn with others, appreciate the support of having a tutor on -hand and benefit from the structure of the formal study, look at signing up with a tuition provider. You’ll find online-only courses, classroom, and a mixture of both. Costs will vary between providers, so check with them directly for information on fees.
Want to study in your time, on your terms? Choose when and where you study with CIMAstudy.com — the only online learning resource reviewed and approved by CIMA, delivered in partnership with Kaplan. Costs vary depending on the level of the course you’re taking: check the breakdown of fees on CIMAstudy.com.
CIMAStudy.com is the only online learning resource reviewed and approved by CIMA, delivered in partnership with Kaplan. It’s ideal if you live somewhere with little or no tuition provision, or if you prefer to self-study at your own pace.
Whatever your learning style, the CGMA Study Hub is your go-to resource. With articles, webcasts, videos, and access to all CIMA- approved study products, you’ll find a study aid that works for you. There’s even a well-being section to help you through your studies, with resources on everything from exam nerves to getting motivated.
Shape your studies how you want, using a tuition provider or opting to self-study, or enrol on the CGMA Finance Leadership Programme for a fully guided study experience.
If you have a degree or a qualification, you might be exempt from certain Certificate in Business Accounting or CGMA Professional Qualification exams. That means you could qualify sooner than you think.
Before you choose your registration route, make sure you have the following to hand:
Understanding what past students did wrong in their ocs exam & how to avoid repeating such mistakes is by using examiner reports..
In our experience and through feedback from students, the best way to understand what past students did wrong in their exams and ways to avoid repeating those mistakes is by using the Examiner Reports. The main challenge with CIMA case studies is that they constantly change to feature a new company. However, the advice is given in each Examiner Report on what students did well and common pitfalls to avoid can be applied to any case study, therefore, they are an essential resource in your case study preparation.
So, to help you focus and pass, part 1 of this series will focus on the CIMA Examiner’s report for the Operational level integrated case study February 2020 exam session . In future weeks, we will be discussing the examiner reports for MCS and SCS as they become available. Even if you’ve passed this exam level, there are pointers from this review that could benefit your future case study exams.
Just in case you’re not familiar, Examiners Reports provide a review of the performance of candidates in the examinations and a detailed analysis of the standards of answering. So, in short, it outlines what students did well and not so well as individuals and as a cohort.
These are important documents to review as part of your study as they provide invaluable insights and tips from the examiner’s point of view. After all, these are the people that will be marking your paper, so it’s worth listening to what they have to say!
The Feb 2020 case study was Lottie Graphite, a manufacturer of graphite and coloured pencils based in Gawland, a country in Western Europe.
As a recap:
Tested in the exam session:
Each variant had 4 tasks and to achieve level 3 in most traits, you had to demonstrate a good technical understanding that was applied to the Lottie Graphite business. Mistakes in this area were:
Students did well in the areas of beyond budgeting, costing, use and limitations of expected value, capital expenditure under IAS16, working capital and ratios, raw material variances and KPIs – this is the bread and butter for accountants.
The areas of weakness for students in this exam were:
Other points highlighted were that a strong technical understanding usually led to good application and that the knowledge base is key. Oftentimes there were a lot of descriptions but not enough explanations. You should read the detailed feedback on each of the variants on the CIMA site.
There are several key points to consider when preparing for future Operational case study examinations. These points are:
How can you achieve this.
There are a number of things that can help you get the extra marks required to pass which include:
1. It is important to take time to plan your answer so that you are able to apply your knowledge to the specifics of the CIMA case. For certain tasks, plan your answers in the answer screen itself.
For example, if you are asked about the potential benefits and problems of activity-based costing, I suggest that you first note down headings for benefits and problems. Under each heading, list your benefits and problems; these will become your sub-headings. Then you can write a short CIMA paragraph under each sub-heading. This will allow you time to think about all of the points that you want to make and will help to give your answer in a clear format. Ultimately, it should save you time.
2. Take care of how your answer looks. Whilst this examination is not a test of English, some answers are difficult to read because of poor spelling and grammar. It’s important that answers are presented well so that markers can see that you have demonstrated a clear understanding of CIMA of the issues.
As you can see, Examiner Reports are a vital part of your exam preparation. They are an easy way to understand where past students have gone wrong and what you can do to avoid those mistakes to avoid losing any unnecessary marks. Make sure to integrate them into your study plan for your upcoming Operational Case Study exam.
Read more: 7 Ways to Pass Your CIMA Case Study Exams
3 emerging roles in finance, accounting & taxation, how to help your team with change management, what is the role of an accountant in a business, how to write a great accounting cv.
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Thanks where will l get past papers
Hey, you can access past papers in the ‘products’ section as ‘mock exams’.
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In this guide, we’ll explore the most recently released public data on CIMA exam pass rates.
Becoming a CIMA-qualified accountant can seem like a long journey.
You’ll have to undergo a series of exams that cover several topics and test your skills – from writing business recommendations to interpreting data and calculations.
The entire process can be exhausting, yet, the rewards are well worth it.
A CIMA qualification can open many doors for you . It will help you gain competitive skills to get the job of your dreams and boost your earning potential.
So, in this guide, we’ll explore the most recently released data on CIMA pass rates .
We hope this will inspire you, whether you are about to take your first CIMA exam or are deep into your CIMA studies and want a glimpse of the topic you’ll be tested on.
The Chartered Institute of Management Accountants is the world’s leading and largest professional body of management accountants.
By studying the CIMA qualification and becoming a member, you can use the Chartered Global Management Accountant (CGMA) designation.
To earn a CIMA qualification, you must pass a series of tests comprising four levels: certificate, operational, management, and strategic. These degrees are part of the Professional Qualification program. Beginning with the CIMA Certificate to the Strategic level, there are a total of 16 CIMA exams.
However, it’s not as simple as beginning with “CIMA exam 1” and ending it with “CIMA exam 16.” They appear in these levels:
Also referred to as the CIMA Certificate in Business Accounting, the Certificate Level exam covers the basics of business and accounting. It is meant to act as a foundation for your CIMA qualifications.
Exams in this level cover:
All CIMA Certificate exams are two hours long. You may encounter multiple choice questions, number entries, multiple responses, drag-and-drop types of answering, or hotspot (marking the correct spot).
This is a Professional Level in your CIMA studies. It focuses on daily operations and short-term strategy, with a particular emphasis on working as a member of a larger team and on technology.
Exams at the Operational level covers:
This part of your study turns the monitoring, analysis, and implementation of decisions. Most especially on how you can make medium-term decisions from long-term ones. At this level, the exams you’ll take are
For those with a Master’s in Accounting degree or an MBA, they can choose to take the CIMA Gateway exam instead. Essentially, this is the same exam as the Management Case Study . If passed, they’ll be seen as equivalent to passing both Operational and Management levels and go straight to the Strategic Level of their CIMA studies.
But make no mistake, this exam is not easy and has the lowest pass rate (only an average of 18% vs 61% on other exams) among all exams. Remember that having a Master’s Degree doesn’t necessarily mean you are familiar with the CIMA Gateway exam structure. You will need to ensure you are familiar with all the theory covered in the previous "Objective Test" exams (i.e. E1 through to F2). Plugging any gaps in your knowledge here will be key.
Don’t worry, though, as it can be achieved with careful preparation and the guidance of a great tuition provider (like VIVA!).
As you reach this level, you’re almost done with your CIMA study, and you already have extensive accounting knowledge. The Strategic level is where you’ll learn about supporting leaders in a company or group and about long-term strategic decision-making.
Exams at the Strategic level cover:
Be sure to check out our guides on How To Pass CIMA Exams and 6 Tips to Pass CIMA Fast .
In every one of the three levels of exams (Operational, Management, and Strategic), there are another three exams from each of the learning pillars. These include the Enterprise Pillar (E) exams, Performance Pillar (P) exams, and the Financial Pillar (F) exams. These are known collectively as the "Objective Test" exams.
In any OT exam, you are provided with 60 questions and 90 minutes to finish answering them. It means it only takes about 90 seconds per question.
Some questions require less reading and consideration, while others require more focus to balance the test. The questions are presented differently for each exam as they use randomisation.
Passing your CIMA exams doesn’t have to be a hard nut to crack. Here are some tips to succeed.
Having a robust plan is vital to exam success. Before you even begin studying, sit down and make a feasible plan that fits into your life, ensuring you cover the whole syllabus.
It’s also important to know the type of learner you are. Some people are better at retaining information by reading, others by listening. Some enjoy practical exercises. You can then choose the format that works best for you, whether it’s notes, podcasts, video or a combination.
Don’t wait for the pre-seen material to be released to start studying. Begin early so you’ll have enough time for practice and revision.
The sooner you start, the more you’ll learn and the more confident you’ll become on exam day.
Mock exams simulate the actual exam conditions and provide an opportunity to test your knowledge, identify knowledge gaps, and assess your exam readiness. By taking mock exams, you can practice time management, learn how to approach different types of questions, and improve your exam technique.
Additionally, mock exams can help you develop a deeper understanding of the course content and boost your confidence in tackling the exam.
At some point, you may feel stressed studying for your CIMA exams. Others have been there too!
So, take a moment to pause and breathe when things get too much. Be kind to yourself. Allow time to rest. If you want, you can give yourself mini rewards once in a while once you achieve your study goals.
Combing all these tips, you should be exam ready. Be confident of the amount of preparation and work you’ve put in.
Pass rates change with each sitting. So, don’t focus too much on one result. Although these pass rates are useful, they don’t necessarily mean that one exam is always going to be harder than another.
Make the most of these numbers by factoring them into how much study time you feel you may need to devote to each subject. But don’t get too distracted from the immediate task at hand – namely, consistent and effective studying and practice.
And please, don’t forget to look after your well-being! Be in your healthiest mindset always makes it easier to achieve your goals.
VIVA is the only tuition provider you need to pass your CIMA exams first time. In 2020, CIMA honoured VIVA with the prestigious CIMA Global Pass Rate Excellence Award due to its outstanding pass rates compared to the average.
But don’t just take our, or CIMA's, word for it! Check out these independent testimonials from our delighted CIMA students.
Accelerate your CIMA journey now. Click here .
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How to pass the Operational Case Study
As you may already know, Operational Case Study (OCS) is the first case study under CIMA's CGMA professional qualification and is designed to test your ability to apply the technical knowledge you’ve learnt from E1, P1 and F1.
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There is no official pass mark for the CIMA case study exams. Instead, CIMA marks scripts out of 100, ranks them in order and then looks down the list to a point where it feels the scripts are not strong enough. Everyone below that level fails and everyone above that level passes. The first passing script is given a score of 80 and the first ...
CIMA now includes a percentage allocation for each task. A good rule of thumb here is that for every 10% allocated to a particular task, you add one paragraph. So if a task is worth, say, 33%, you will write approximately three paragraphs. If a task is worth 60%, you will write about six paragraphs.
If you're going to be sitting the operational or management case study exam, you need to learn ALL about the exam format and how it's different from the obje...
The case study approach enables CIMA to promote the employability of its students and members to organisations who are recruiting finance professionals who can do more than simply pass knowledge-based exams: the case study role simulation requires candidates to think and act as they would be required to do in the workplace.
How to pass the Management Case Study. With the next set of exams coming up we thought it would be great to give you an overview of the management case study, also known as CGMA gateway. The aim of CIMA's CGMA Professional Management case study is to apply the knowledge you have learnt across the whole management level. The CGMA Study Hub keeps ...
How to pass your CIMA Case Study Exams, are you studying towards your CIMA qualification and looking to navigate your way through your case studies? Today I ...
As part of the Management case study exam, you'll have 30 to 60 minutes to write a financial report or response to a colleague, manager, or senior executive via email. In the exam you can expect 4 tasks to answer. A good, clear, writing style is very important. Use short, digestible, paragraphs to make it easy for the marker to read, and give ...
Follow these 7 simple steps to avoid the panic and clear the path ahead to enjoy case study exam success. 1. Follow a Focused Study Plan. Starting your study is often the hardest step to take. In our experience, following a plan increases productivity, cuts time-wasting, tracks progress and allows for personal planning around the study to ...
**This is the new re-make of our Case Study - Question debrief video**Expert tutor Iryna McDonald takes you through CIMA's management case study in this ques...
The CGMA Study Hub keeps you on track to achieve your personal study goals. ... This document contains the full post exam supporting materials for the May and August 2021 management case study and CIMA gateway exam containing: pre-seen material; exam variants; suggested solutions; examiners report; marking guidance; Open PDF. Published . 22/10/21.
Author: Kaplan Publishing. ISBN: 978-1-83996-498-5. Summary. The Study Text will help you prepare for your Case Study exam, with guidance and tips on how to read and analyse the pre-seen material. You'll learn the requirements for the integrated Case Study, and get a walkthrough of the key aspects of it by Kaplan's top CIMA tutor.
Dedicated to helping you pass your case study exam. Ever since our first CIMA case study course over 14 years ago, Astranti has gained a reputation for offering the most comprehensive case study courses in the market. Our courses are dedicated to providing you with the best advice and support to help you pass your exams on the first attempt.
VIVA founder and case study expert Thomas Newman clues you in on the fundamentals of the CIMA SCS exam. You can explore our full SCS online courses here: htt...
Operational Level Case Study. The case study exam tests the knowledge, skills and techniques that you've learned throughout the Operational level in a role simulation. You'll be asked to respond to authentic work-based activities, mimicking a job role linked to the Operational level e.g. an entry-level finance professional.
Full Post Exam Material OCS November 20 - February 21. Resources to help you prepare for your case study exam. Free exam and question tutorial operational case study. Case Study support 1 - preparing for the Case Study exam. The CGMA Study Hub keeps you on track to achieve your personal study goals.
Then you can write a short CIMA paragraph under each sub-heading. This will allow you time to think about all of the points that you want to make and will help to give your answer in a clear format. Ultimately, it should save you time. 2. Take care of how your answer looks.
The CIMA case study exams are different from any other CIMA exams. Simply revising theory is not enough - you must also understand the techniques involved in...
Management Case Study Passing the "CIMA Gateway" exam is viewed as equal to passing the Operational and Management levels. For those with a Master's in Accounting degree or an MBA, they can choose to take the CIMA Gateway exam instead. Essentially, this is the same exam as the Management Case Study.
VIVA founder and case study expert Thomas Newman clues you in on the fundamentals of the CIMA MCS exam.You can explore our full MCS online courses here: http...
At Strategic Case Study (SCS), however, you are one step higher to reflect the level of your studies. So you need to think strategically, as an advisor to the board. This article has been developed to set you up for CIMA's CGMA Strategic case study exam, so you can be in the best possible position to pass. The CGMA Study Hub keeps you on track ...
View key dates to help you plan your studies Plan your CIMA's CGMA® exams. On-demand tests are available all year. There are four windows a year when you can sit the Case Study Exams (February, May, August, and November). Within each window, exams will be available for three days, from Wednesday through Friday.
VIVA founder and case study expert Thomas Newman clues you in on the fundamentals of the CIMA OCS exam. Register for our FREE May 2024 OCS Webinar here: http...
How to pass the Operational Case Study. As you may already know, Operational Case Study (OCS) is the first case study under CIMA's CGMA professional qualification and is designed to test your ability to apply the technical knowledge you've learnt from E1, P1 and F1. The CGMA Study Hub keeps you on track to achieve your personal study goals.