Certificate in Business Accounting
1053 questionsThe Certificate in Business Accounting is the entry level of the CIMA qualification, covering four foundational subjects: BA1 (Fundamentals of Business Economics), BA2 (Fundamentals of Management Accounting), BA3 (Fundamentals of Financial Accounting), and BA4 (Fundamentals of Ethics, Corporate Governance and Business Law). Each subject is examined through a 2-hour computer-based objective test available on demand at Pearson VUE test centres. You need 70% to pass each exam. The four subjects can be sat in any order and provide the foundation for the Operational level.
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Frequently Asked Questions
What subjects are in the CIMA Certificate level?
The Certificate level has four subjects: BA1 (Fundamentals of Business Economics), BA2 (Fundamentals of Management Accounting), BA3 (Fundamentals of Financial Accounting), and BA4 (Fundamentals of Ethics, Corporate Governance and Business Law). All four must be passed before progressing to the Operational level.
Can I sit the Certificate subjects in any order?
Yes — BA1, BA2, BA3, and BA4 can be sat in any order. Many students start with BA1 or BA2 as they provide useful foundational knowledge. All four subjects are available on demand at Pearson VUE test centres.
How are Certificate level exams structured?
Each Certificate exam is a 2-hour computer-based objective test. BA1, BA2, and BA3 contain 60 questions each, while BA4 contains 85 questions. Question types include multiple choice, multiple response, drag and drop, and number entry. You need 70% to pass.
Do I need any prior qualifications for the Certificate level?
No — the Certificate in Business Accounting is open to anyone and requires no prior qualifications or accounting experience. It is designed as an entry point to the CIMA qualification and covers fundamentals from scratch.