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CIMA Management Level

The Management level is where CIMA students step from transactional accounting into medium-term decision-making. Three objective tests and one case study build the skills to manage performance across teams and projects, apply advanced costing and decision-making techniques, and i

Exam Duration

Pass Mark

Objective tests: 100/150 (~67%). Case study: 80/150 (~53%)

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Overview

About the CIMA Management Level

The Management level is where CIMA students step from transactional accounting into medium-term decision-making. Three objective tests and one case study build the skills to manage performance across teams and projects, apply advanced costing and decision-making techniques, and interpret complex financial statements for single entities and groups — including consolidated accounts under IFRS.

What You'll Learn

    Career Relevance

    Completing the Management level earns the CIMA Advanced Diploma in Management Accounting (CIMA Adv Dip MA) and qualifies you for roles such as Senior Management Accountant, Finance Manager, Business Partner, Financial Controller (assistant), Commercial Finance Analyst, and Group Reporting Accountant. It's also the gateway to the Strategic level and full CGMA status.

    Exam Format

    • Pass Mark:Objective tests: 100/150 (~67%). Case study: 80/150 (~53%)
    • Format:Three 90-minute objective tests (one per pillar — E, P, F) assessed independently on demand, plus one 3-hour Case Study (synoptic assessment) sat in one of four windows per year. Candidates must pass all three objective tests before sitting the case study.

    Prerequisites

    You must have completed the Operational level (E1, P1, F1 plus the Operational Case Study) before registering at this level — or hold equivalent exemptions. AAT Level 4 and holders of certain accounting degrees may exempt into this level; check CIMA's exemption finder first.

    Syllabus

    Subjects in the CIMA Management Level

    Click each subject for the full syllabus, exam details, and Learnsignal study materials.

    Total Topics:4
    OT1
    Managing Performance
    Weighting: Objective test0 subtopics
      OT2
      Advanced Management Accounting
      Weighting: Objective test0 subtopics
        OT3
        Advanced Financial Reporting
        Weighting: Objective test0 subtopics
          CS
          Management Case Study
          Weighting: Case Study0 subtopics
            Exam Format

            How the CIMA Management Level is assessed

            Structure of the objective tests and case study for this level.

            Format

            3 objective tests (90 min each) + 1 Case Study (3 hours)

            Duration

            Structure

            Three 90-minute objective tests (one per pillar — E, P, F) assessed independently on demand, plus one 3-hour Case Study (synoptic assessment) sat in one of four windows per year. Candidates must pass all three objective tests before sitting the case study.

            Exam Sessions

            Objective tests on demand; case study in Feb, May, Aug, Nov windows

            Pass Mark

            Objective tests: 100/150 (~67%). Case study: 80/150 (~53%)

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            FAQ

            CIMA Management Level — frequently asked questions

            Common questions about this level — structure, pass marks, timelines, careers.

            The CIMA Management Level is one of three levels within the CGMA Professional Qualification. It consists of 3 objective tests (one from each of the Enterprise, Performance, and Financial pillars) plus one case study that brings the three objective tests together synoptically.

            Each objective test is a 90-minute computer-based exam with 60 equally-weighted questions — available on demand at Pearson VUE centres or online. The case study is a 3-hour written exam sat in one of four windows per year (Feb, May, Aug, Nov) and is human-marked.

            Objective tests require a scaled score of 100/150 (roughly 67%); the case study requires a scaled score of 80/150 (roughly 53%). Both use CIMA's scaled scoring system, which accounts for differences in difficulty between exam variants.

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