Operational Level
695 questionsThe Operational level is the first professional level in the CIMA qualification, following completion of the Certificate in Business Accounting. It comprises three objective test subjects — E1 (Managing Finance in a Digital World), P1 (Management Accounting), and F1 (Financial Reporting) — plus the Operational Case Study (OCS). Each objective test is a 90-minute computer-based exam with 60 questions, requiring 70% to pass. The OCS is a 3-hour written exam integrating knowledge from all three subjects. The three objective tests can be sat in any order, but all must be passed before sitting the OCS.
Units
Frequently Asked Questions
What subjects are in the CIMA Operational level?
The Operational level has three objective test subjects: E1 (Managing Finance in a Digital World), P1 (Management Accounting), and F1 (Financial Reporting). After passing all three, you sit the Operational Case Study (OCS), a 3-hour integrative written exam.
Can I sit the Operational objective tests in any order?
Yes — E1, P1, and F1 can be sat in any order. However, you must pass all three objective tests before sitting the Operational Case Study. You must also have completed all four Certificate level subjects before sitting any Operational level exams.
How do Operational level exams differ from Certificate level?
Operational level objective tests are 90 minutes with 60 questions, compared to 2 hours at Certificate level. The content is more advanced and professionally focused. Additionally, the Operational level includes the OCS, a written case study exam that does not exist at Certificate level.
What is the Operational Case Study?
The OCS is a 3-hour written exam testing your ability to apply integrated knowledge from E1, P1, and F1 to a realistic business scenario. It is human-marked and available in four exam windows per year (February, May, August, November). A pre-seen scenario is published in advance.