Introduction
If you are looking at CIMA for the first time, the structure can be hard to picture. There are levels, pillars, objective tests, case studies, and a designation at the end. This guide lays out how the whole qualification fits together: how many exams there are, what each level contains, and how the objective tests differ from the case studies.
The aim is to give you an accurate map of the journey before you commit, so you know what you are signing up for and where to start.
The Four Levels
The CIMA qualification is built from four levels that you complete in order:
- Certificate in Business Accounting (BA1, BA2, BA3, BA4)
- Operational Level (E1, P1, F1 + Operational Case Study)
- Management Level (E2, P2, F2 + Management Case Study)
- Strategic Level (E3, P3, F3 + Strategic Case Study)
You must complete each level before moving to the next. Within a level you can sit the individual objective tests in any order, but the case study comes after you have passed (or are close to passing) that level's objective tests, because it integrates all of them.
Completing all four levels, together with the practical experience requirement, leads to the CGMA (Chartered Global Management Accountant) designation.
How Many Exams Are There?
Across the full qualification there are sixteen exams in total:
| Level | Objective tests | Case study |
|---|---|---|
| Certificate | BA1, BA2, BA3, BA4 (4) | None |
| Operational | E1, P1, F1 (3) | Operational Case Study (1) |
| Management | E2, P2, F2 (3) | Management Case Study (1) |
| Strategic | E3, P3, F3 (3) | Strategic Case Study (1) |
That is thirteen objective tests and three case studies. The Certificate level is the only one without a case study.
If you join CIMA with exemptions (for example from a relevant degree or another accountancy qualification), you may not need to sit every exam. Exemptions are assessed against your prior study, so the number of exams you personally face can be lower. Check your eligibility through CIMA's official exemption search.
The Three Pillars
At each of the three professional levels, the objective test subjects come from three pillars that run all the way up the qualification:
- Enterprise (E): how organisations operate, manage people, and execute strategy. E1 at Operational, E2 at Management, E3 at Strategic.
- Performance (P): management accounting, costing, and decision-making. P1, P2, P3.
- Financial (F): financial reporting, analysis, and financial strategy. F1, F2, F3.
The subjects deepen as you move up. P1 covers operational costing and budgeting, P2 moves into advanced and strategic management accounting, and P3 focuses on risk management at a strategic level. Seeing the qualification as three vertical threads, rather than a flat list of subjects, makes the progression easier to plan.
Objective Tests vs Case Studies
CIMA uses two very different assessment formats, and understanding the difference early saves a lot of confusion.
Objective tests
The thirteen objective tests are computer-based exams made up of multiple-choice and other objective question types. Each professional-level objective test is a 90-minute exam. The Certificate level objective tests are two hours each (BA4 contains more questions than the other three, reflecting its breadth).
Objective tests can be booked on demand at Pearson VUE test centres throughout the year, so you can schedule them around your own study pace. You receive a provisional result shortly after finishing.
Case studies
The three case studies are longer, written exams sat under exam conditions. Each one integrates the three objective test subjects from its level and asks you to apply that knowledge to a realistic business scenario, supported by pre-seen material released before the exam.
Case studies run in fixed exam windows rather than on demand. CIMA publishes the exam windows and the pre-seen release dates on its official site, so plan backwards from the window you want to sit. They are human-marked, which means results take longer to come back than objective test results.
For the pass marks and the exact exam windows, always check the current figures on the official CIMA/CGMA website. These are set by the institute and can change between sittings, so it is not worth relying on a number you read second-hand.
How Long the Whole Thing Takes
There is no fixed timetable. The objective tests are on demand and the case studies run several times a year, so your pace is largely your own. Many students complete the full qualification over roughly three to four years alongside work, while some move faster with intensive study and others take longer around demanding jobs.
For a fuller breakdown of realistic timelines and the factors that affect them, see our guide on how long CIMA takes.
Where Most People Start
For most students with no exemptions, the journey begins at the Certificate level, usually with BA1 (Business Economics) or BA2 (Fundamentals of Management Accounting). These subjects are designed as an entry point and do not assume prior accounting knowledge. If you are weighing up your route, our study order guide explains how to sequence the objective tests at each level.
Practising for Your Exams
Whatever level you are starting at, the most reliable way to prepare for a CIMA objective test is regular question practice. Working through questions shows you which topics you have understood and which still need attention, well before you sit the real exam.
You can practise CIMA objective test questions for free here. Choose the level you are working towards, build a steady routine, and use your scores to track your readiness as you progress through the qualification.