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CIMA Operational Level

The Operational level is the entry point to the CGMA Professional Qualification — the level that builds the short-term, transactional finance skills every organisation needs. Across three objective tests and one case study, you'll learn how the modern finance function is organise

Exam Duration

Pass Mark

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

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Overview

About the CIMA Operational Level

The Operational level is the entry point to the CGMA Professional Qualification — the level that builds the short-term, transactional finance skills every organisation needs. Across three objective tests and one case study, you'll learn how the modern finance function is organised, how it produces costing and budgeting information, and how it prepares financial statements that are fit for purpose in a digital world.

What You'll Learn

    Career Relevance

    Completing the Operational level and gaining the CIMA Diploma in Management Accounting (CIMA Dip MA) opens roles such as Finance Officer, Management Accountant, Financial Reporting Assistant, Cost Accountant, and Finance Business Partner. It also prepares you for the Management level and the CGMA designation.

    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

    Students need a good standard of English and maths, and should have either completed the CIMA Certificate in Business Accounting (CIMA Cert BA) or hold an accounting degree or an equivalent qualification that gives exemptions. Check the CIMA exemptions tool before registering — AAT, ACCA, ACA, and several degrees give exemptions into this level.

    Syllabus

    Subjects in the CIMA Operational Level

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

    Total Topics:4
    OT1
    Managing Finance in a Digital World
    Weighting: Objective test0 subtopics
      OT2
      Management Accounting
      Weighting: Objective test0 subtopics
        OT3
        Financial Reporting
        Weighting: Objective test0 subtopics
          CS
          Operational Case Study
          Weighting: Case Study0 subtopics
            Exam Format

            How the CIMA Operational 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 Operational Level — frequently asked questions

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

            The CIMA Operational 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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