The CIMA® program delivers in-depth knowledge via Investment and Management Accounting Program, CIMA® Webinars, Training Programs to validate finance skills.

1. PROGRAM STRUCTURE
The Chartered Investment & Management Accountant (CIMA®) is a global qualification to test the
fundamentals of Business Performance, Business Decisions, Analytics, Investment Decisions, Valuing Assets,
Portfolio Management and Strategic Financial Management. CIMA® Program is typically meant for
business, management and finance professionals working across diverse sectors and industry.
Window 1: Open from 2nd weekend to 4th weekend of March
every year
Window 2: Open from 2nd weekend to 4th weekend of June
every year
Window 3: Open from 2nd weekend to 4th weekend of
September every year
Window 4: Open from 2nd weekend to 4th weekend of
December every year
Program Structure
CIMA® exam is online, remote-proctored, for both Standard and Professional Pathway tracks are delivered individually to
candidates in any location around the world. CIMA® aspirants can take the exam in any of the exam windows that are open
four times in a year, generally for 15-16 days every quarter. CIMA® Standard Track exam is divided into 2 Levels for
Professional Pathway it is unified single exam. Standard Track candidate is allowed to take the Level 2 exam only after
passing the Level 1 exam.
Note: In some countries, CIMA Institute also conducts pen and paper-based exams. You can contact us for applicability in your country.
The CIMA® Online Exam testing windows:
Each exam is four hours long with 150 Multiple Choice Questions (MCQs) . The complete CIMA® program tracks and the
Knowledge Areas of the CIMA® Exam are:
Standard Track
Standard CIMA® program covers the following 20 knowledge areas – 10 in each level.
LEVEL 1 LEVEL 2
Investment & Management Accounting - Foundational Principles &
Concept Frameworks
Weight
CS-11 Accounting for Investment & Managerial Decision-Making 8%
CS-12 Business, Strategy & International Competitiveness 8%
CS-13 Analyzing Financial Statements for Business Decisions 12%
CS-14 Managing & Accounting Risks in Business 12%
CS-15 Cost Structuring, Product Costing & Activity Based Costing 10%
CS-16 Investment Accounting Framework & Concepts 10%
CS-17 Financial Markets, Instruments & Derivatives 10%
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2. Knowledge Specifications
CS-18 Techniques of Managing Investment Portfolios 10%
CS-19 Capital Investments and Capital Budgeting 10%
CS-20 Management Accounting & Enterprise Performance Analysis 10%
Professional Pathway
Candidates are required to qualify only one, unified CIMA® Professional Pathway Exam covering 6 knowledge
areas from CIMA®Level 1 and 7 from CIMA®Level 2:
Investment & Management Accounting - Concept, Principles and
Practice Frameworks
Weight
CS-
11
Accounting for Investment & Managerial Decision-Making 6%
CS-
12
Business, Strategy & International Competitiveness 7%
CS-
14
Managing & Accounting Risks in Business 9%
CS-
16
Investment Accounting Framework & Concepts 8%
CS-
18
Techniques of Managing Investment Portfolios 8%
CS-
20
Management Accounting & Enterprise Performance Analysis 8%
CS-
21
Techniques of Pricing Financial Assets 8%
CS-
22
Techniques & Practices of Valuing Businesses 9%
CS-
24
Techniques of Currency Risk Management 9%
CS-
26
Accounting Transfer Pricing In Global Business 7%
CS-
27
Investment Accounting Techniques & Practices 9%
CS-
29
Corporate Governance & Ethics in Global Organizations 7%
CS-
30
Technology & Analytics in Accounting 7%
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3. CIMA® defines knowledge areas critical for success in the
complex and multidisciplinary investment & management
accounting profession. CIMA® exams have been designed
keeping in view specific needs for candidates to excel in the
investment & management accounting profession. These
requirements are knowledge; comprehension; application;
analysis; synthesis and evaluation.
The CIMA® program, hence functions as a robust platform to ensure consistency of
coverage of CIMA® exams across time and space, and also assists CIMA® Professional
Educators in designing training and exam-preparatory courses around CIMA®. The
specifications are dynamic, linked to the common body of knowledge, and hence may
change in tandem with changes in the body of knowledge. Besides establishing the
foundation on which CIMA® exams are developed, the knowledge specifications are a
good way for candidates to understand the knowledge expectations from them when they
are being scored in their CIMA® exams.
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