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CIMA Qualification

CIMA

Over 70 years international teaching experience with over 60,000 students trained in 2017β

Kaplan is the the only official publisher of CIMA materials worldwide. All our materials are reviewed and approved by the CIMA faculty. We teach over 10,000 CIMA students each year and have a full range of courses for the revised 2015 CIMA syllabus, taught by expert tutors who are both fully qualified accountants and have industry experience.

How would you like to study?

Live Online
Live Online

Levels available:
Certificate (BA1-BA4), Operational (E1, F1, P1 and Case Study), Management (E2, F2, P2 and Case Study), Strategic (E3, F3, P3 and Case Study)
courses from €480

 
On Demand
On Demand

Levels available: Certificate (BA1 - BA4), Operational (E1, F1, P1 and Case Study), Management (E2, F2, P2 and Case Study), Strategic (E3, F3, P3 and Case Study)

courses from €395

 
Live Online

Live Online is a revolutionary, interactive way to study wherever you are. Live Online offers you the benefits of the traditional classroom but with the flexibility of the online environment. The lessons are fully interactive, delivered live by our expert lecturers following the same exam focused material and structure as traditional classroom courses.

  • Kaplan Live Online lecturers are fully qualified accountants with industry or practice experience.
  • Online recordings of every lecture to recap any part of the course. xx
  • Interactive chat panel - ask your lecturer questions at any time during the live lecture and they will also be available to answer after the lecture.
  • Small class sizes - Average 20 students per class
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Study

On Demand is an online course with resources specifically designed for online learning. It gives you the best of both worlds, combining the structure of a tutor-led course, with the flexibility to start studying anytime, anywhere. This is perfect way to study if you want all your resources straight away and enjoy studying at your own pace. You also have the reassurance of being guided through all of the printed and online resources, so you know exactly what you need to complete and in what order.

  • Online resources include tutor-led videos, practice questions, study materials and an integrated workbook. Printed study materials also included.
  • 365 start dates a year so you can start studying anytime, matching the flexibility of the on demand exams.
  • Access to dedicated tutor support when you need it - including evenings and weekends - by LiveChat and email
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Why study CIMA with Kaplan?

Quality tuition

  • The only official CIMA publisher worldwide. All our materials are reviewed and approved by the CIMA examining faculty
  • Our lecturers are all fully qualified accountants and have worked in industry so teach from real life examples.
  • In the February 2016 Case Study Exam our Live Online pass rate was 89%, 25% higher than the Global average*
  • In the February 2016 Case Study Exams, Kaplan Live Online had 7 prizewinners

 

CIMA online
pass rate
*

6136_CIMA_malaysia_website_pass_rate_graphGlobal average64%89%

Value for money

  • Courses start from €395, no separate enrolment fees and free delivery on all course materials
  • Access to MyKaplan - your personalised online study space where you can access all your online content. You can easily get updates and news relevant to your course, and track your performance against your fellow students to see how you are getting on.

Flexible options

  • Beat the ​traffic​! Study in the evening - from home, library or a cafe.
  • If you can’t make it to a live lecture, online recordings mean you never miss a class.
  • Interact with students and lecturers outside of class via MyKaplan

Syllabus information

  • Operational Level

    Operational Level

    Operational Levels exams
    E1 Objective Test
    P1 Objective Test
    F1 Objective Test
    Operational Case Study

    Operational Level Exams

    The Professional Qualification is made up of two types of computer-based assessments:

    • 90 minute Objective Test for each of the three subjects within a level
    • A three hour case study exam which you can sit when you have completed all Objective Tests at that level and want to progress to the next level.

    Dates and scheduling

    Objective Test are available all year round. We recommend that you schedule an exam at least 2 weeks in advance of when you would like to sit. Case Study exams are available in 4 windows a year, the exams run for five days from Tuesday to Saturday in a set week. You need to book on to your exam by the exam entry deadline set by CIMA.

    Locations

    Our Kaplan centres are approved Pearson VUE exam centres which means that you can sit your exam in the same Kaplan centre where you come to study. Choose your preferred location and book your exam online. For alternative dates and locations, you can also sit your exam at a Pearson VUE exam centre.

    Exam requirements

    You must pass (or be exempt from) all three Objective Test at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the Objective Test for that level. The Strategic Level Case Study exam is the last exam that you will take.

    Pass marks

    For information on pass marks for Objective Test and Case Studies, please visit www.cimaglobal.com/results.

    More information

    Visit the CIMA exam preparation page ›

    E1 Organisational Management

    Aim of the syllabus

    E1 focuses on the structuring of organisations. It covers the structure and principles of underpinning the operational functions of the organisation, their efficient management and effective interaction in enabling the organisation to achieve its strategic objective.

    It lays the foundation for gaining further insight in both the immediate operating environment and long-term strategic future of organisations which are covered in E2 and E3.

    Topics Covered

    • Introduction to organisations (25%)

      • Discuss the different types of structure that an organisation may adopt.
      • Discuss relationships between Internal and external sources of governance, regulation and professional behaviour.
    • Managing the finance function (15%)

      • Discuss the purpose of the financial function and its relationships with other parts of the organisation.
      • Explain how the finance function supports the organisation’s strategies and operation.
    • Managing technology and information (15%)

      • Demonstrate the purpose of the technology and information function and its relationships with other parts of the organisation.
      • Explain how information systems support the organisation’s strategies and operations.
    • Operations Management (15%)

      • Demonstrate the purpose of the operations function and its relationships with other parts of the organisation.
      • Apply tools and techniques of operations management.
    • Marketing (15%)

      • Demonstrate the purpose of the marketing function and its relationships with other parts of the organisation
    • Managing Human Resources (15%)

      • Demonstrate the purpose of the HR function and its relationships with other parts of the organisation

    P1 Management Accounting

    Aim of the syllabus

    P1 stresses the importance of costs and drivers of costs in the production, analysis and use fo information for decision making in organisations. The time focus of P1 is the short term. It covers budgeting as a means of short-term planning to execute the strategy of organisations. In addition it provides competencies on how to analyse information on costs, volumes and prices to take short-term decisions on products and services and to develop an understanding on the impact of risk to these decisions. P1 provides the foundation for cost management and the long-term decisions covered in P2.

    Topics Covered

    • Cost accounting system (30%)

      • Discuss costing methods and their results.
      • Discuss the role of quality costing.
      • Explain the role of environment costing.
    • Budgeting (25%)

      • Explain the purposes of forecasts plans and budget.
      • Prepare forecasts of financial results.
      • Discuss the principles that underlie the use of budgets for control.
      • Analyse performance using budgets, recognising alternative approaches and sensitivity to variable factors.
    • Short-term decision making (30%)

      • Explain concepts of cost and revenue relevant to pricing and product decisions.
      • Analyse short-term pricing and product decisions.
    • Dealing with risk and uncertainty (15%)

      • Analyse information to assess risk and its impact on short-term decisions.

    F1 Financial Reporting and Taxation

    Aim of the syllabus

    F1 covers the regulations and preparation of financial statements and how the information contained in them can be used. It provides the competencies required to produce financial statements for both individual entities and groups using appropriate international financial reporting standards. It also gives insight into how to effectively source and manage cash and working capital, which are essential for both the survival and success of organisations. The final part focuses on the basic principles and application of business taxation. The competencies gained from F1 form the basis for developing further insights into producing and analysing complex group accounts (covered in F2) and formulating and implementing financial strategy (covered in F3).

    Topics Covered

    • Regulatory environment for financial reporting and corporate governance (10%)

      • Explain the need for and the process of regulating the financial reporting information of incorporated entities.
      • Discuss the need for and key principles of corporate governance regulation.
    • Financial accounting and reporting (45%)

      • Explain the main elements of and key principles underpinning financial statements prepared in accordance with international financial reporting standards
      • Produce the primary financial statements of an individual entity incorporating accounting transactions and adjustments, in accordance with relevant international financial reporting standards, in an ethical manner
      • Produce the consolidated statement of financial position and consolidated statement of comprehensive income in accordance with relevant international financial reporting standards, in an ethical manner.
    • Management of working capital, cash and sources of short-term finance (20%)

      • Describe the source of short-term finance and cash investment.
      • Evaluate the working capital position of an entity.
      • Analyse the short-term cash position of an entity.
    • Fundamentals of business taxation (25%)

      • Discuss the types of taxation that typically apply to an incorporated entity and the regulatory environment for taxation.
      • Explain the taxation issues that may apply to an incorporated entity that operates internationally.
      • Produce computations for corporate income tax and capital tax.

    Operational Case Study

    Case studies cover all 3 pillars within the Operational level. The exam is broken down into timed sections with tasks being set based on 'trigger' information, delivered at various points during the exam. The previously unseen trigger information will build on pre-seen material that you will receive a few weeks prior to the exam. The questions will be discursive and involve minimal calculations, short answers, essays. Some tasks will also be linked.

    For example: the Operational Integrated Case Study could involve creating costings for a product (P1 task), followed by advising on how best to market the product (E1 task), followed by the impact on the financial statements of holding more inventory (F1 task).

  • Management Level

    Management Level

    Management Level exams
    E2 Project and Relationship Management
    P2 Advanced Management Accounting
    F2 Advanced Financial Reporting
    Management Case Study

    Management Level exams

    The Professional Qualification is made up of two types of computer-based assessments:

    • 90 minute Objective Test for each of the three subjects within a level
    • A three hour case study exam which you can sit when you have completed all Objective Tests at that level and want to progress to the next level.

    Dates and scheduling

    Objective Test are available all year round. We recommend that you schedule an exam at least 2 weeks in advance of when you would like to sit. Case Study exams are available in 4 windows a year, the exams run for five days from Tuesday to Saturday in a set week. You need to book on to your exam by the exam entry deadline set by CIMA.

    Locations

    Our Kaplan centres are approved Pearson VUE exam centres which means that you can sit your exam in the same Kaplan centre where you come to study. Choose your preferred location and book your exam online. For alternative dates and locations, you can also sit your exam at a Pearson VUE exam centre.

    Exam requirements

    You must pass (or be exempt from) all three Objective Test at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the Objective Test for that level. The Strategic Level Case Study exam is the last exam that you will take.

    Pass marks

    For information on pass marks for Objective Test and Case Studies, please visit www.cimaglobal.com/results.

    More information

    Visit the CIMA exam preparation page.

    E2 Project and Relationship Management

    Aim of the syllabus

    E2 emphasises a holistic, integrated approach to managing organisations, from external and internal perspectives. It builds on the understanding of organisational structuring gained from E1 and is centred on the concept of strategy and how organisational strategy can be implemented though people, projects, processes and relationships. It provides the basis for developing further insights into how to formulate and implement organisational strategy, which is covered in E3.

    Topics Covered

    • Introduction to strategic management and assessing the global environment (30%)

      • Discuss developments in strategic management.
      • Analyse the relationship between different aspects of the global business environment.
    • The human aspects of the organisation (20%)

      • Discuss the concepts associated with managing through people.
      • Discuss the hard and soft aspects of people and organisational performance.
    • Managing relationships (20%)

      • Discuss the effectiveness of organisational relationships
      • Discuss management tools and techniques in managing organisational relations
    • Managing change through projects (30%)

      • Advise on important elements in the change process.
      • Discuss the concepts involved in managing projects.

    P2 Advanced Management Accounting

    Aim of the syllabus

    Focusing primarily on the long term, P2 builds on the insights about costs and their drivers (from P1) to provide the competences needed to analyse, plan and manage costs to support the implementation of the organisation’s strategy. It shows how to manage and control the performance of various units of the organisation in line with both short-term budgets and long-term strategy. Finally P2 covers investment decision making and the risks associated with such decisions. It provides the basis for developing deeper understanding of various types of risks affecting the strategy and operations of organisations (covered in P3).

    Topics Covered

    • Cost planning and analysis for competitive advantage (25%)

      • Evaluate techniques for analysing and managing costs for competitive advantage
    • Control and performance management of responsibility centres (30%)

      • Discuss decision making in responsibility centres.
      • Discuss issues arising from the use of performance measures and budgets for control.
      • Evaluate issues arising from the division of the organisation into responsibility centres.
    • Long-term decision making (30%)

      • Evaluate information to support project appraisal.
      • Discuss pricing strategies and their consequences.
    • Management control and risk (15%)

      • Analyse information to assess its impact on long-term decisions.
      • Discuss management’s responsibilities with regard to risk.

    F2 Advanced Financial Reporting

    Aim of the syllabus

    F2 builds on the competencies gained from F1. It covers how to effectively source the long-term finance required to fund the operations of organisations, particularly their capital investments. It also deepens the coverage of financial reporting to more complex aspects of group accounting and analyses the rules governing the recognition and measurement of various elements of the financial statements. Finally it shows how to analyse financial statements to provide insights about the financial performance and position of the organisation over time and in comparison with others.

    Topics Covered

    • Sources of long-term finance (15%)

      • Discuss types and sources of long-term finance for an incorporated entity.
      • Calculate a weighted average cost of capital (WACC) for an incorporated entity.
    • Financial reporting (60%)

      • Produce consolidated primary financial statements, incorporating accounting transactions and adjustments, in accordance with relevant international accounting standards, in an ethical manner.
      • Demonstrate the impact on the preparation of the consolidated financial statements of certain complex group scenarios
      • Discuss the need for and nature of disclosure of transactions between related parties
      • Produce the disclosures for earnings per share
    • Analysis of financial performance and position (25%)

      • Evaluate the financial performance, financial position and financial adaptability of an incorporated entity

    Management Case Study

    Case studies cover all 3 pillars within the Management Level. The exam is broken down into timed sections with tasks being set based on 'trigger' information, delivered at various points during the exam. The previously unseen trigger information will build on pre-seen material that you will receive a few weeks prior to the exam. The questions will be discursive and involve minimal calculations, short answers, essays. Some tasks will also be linked.

  • Strategic Level

    Strategic Level

    Strategic Level exams
    E3 Strategic Management
    P3 Risk Management
    F3 Financial Strategy
    Strategic Case Study

    Strategic Level exams

    The Professional Qualification is made up of two types of computer-based assessments

    • 90 minute Objective Test for each of the three subjects within a level
    • A three hour case study exam which you can sit when you have completed all Objective Tests at that level and want to progress to the next level

    Dates and scheduling

    Objective Test are available all year round. We recommend that you schedule an exam at least 2 weeks in advance of when you would like to sit. Case Study exams are available in 4 windows a year, the exams run for five days from Tuesday to Saturday in a set week. You need to book on to your exam by the exam entry deadline set by CIMA.

    Locations

    Our Kaplan centres are approved Pearson VUE exam centres which means that you can sit your exam in the same Kaplan centre where you come to study. Choose your preferred location and book your exam online. For alternative dates and locations, you can also sit your exam at a Pearson VUE exam centre.

    Exam requirements

    You must pass (or be exempt from) all three Objective Test at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the Objective Test for that level. The Strategic Level Case Study exam is the last exam that you will take.

    Pass marks

    For information on pass marks for Objective Test and Case Studies, please visit www.cimaglobal.com/results.

    More information

    Visit the CIMA exam preparation page

    E3 Strategic Management

    Aim of the syllabus

    E3 builds on the insights gained from E1 and E2 about how organisations effectively implement their strategies by aligning their structures, people, process, projects and relationships. E3 aims to develop the skills and abilities of the strategic leaders of organisations, enabling them to create the vision and direction for the growth and long-term sustainable success of the organisation. This involves successfully managing and leading change within the process of strategy formulation and implementation.

    Topics Covered

    • Interacting with the competitive environment (20%)

      • Evaluate the influence of key external factors on an organisation’s strategy
      • Evaluate ethical issues arising from the organisation’s interaction with its environment
    • Evaluating 'strategic position and strategic options (30%)

    • Leading change (20%)

    • Implementing strategy (15%)

    • The role of information systems in organisational strategy (15%)

    P3 Risk Management

    Aim of the syllabus

    P3 shows how to identify, evaluate and manage various risks that could adversely affect the implementation of the organisation’s strategy. It provides the competencies required to analyse, evaluate and apply the techniques, processes and internal control systems required to manage risk. The insight is then used to manage the risk associated with cash flows and capital investment decisions – two important areas of organisational life for which the finance function is responsible.

    Topics Covered

    • Identification, classification and evaluation of risk (20%)

      • Evaluate the types of risk facing an organisation and recommend appropriate responses
      • Evaluate senior management’s responsibility for the implementation of risk management strategies and internal controls
      • Evaluate the ethical impacts of risk
    • Responses to strategic risk (20%)

      • Evaluate the tools and processes required for strategy implementation.
      • Evaluate ethical issues facing an organisation and its employees
      • Evaluate the risks associated with corporate governance.
    • Internal controls to manage risk (20%)

      • Evaluate control systems for organisational activities and resources
      • Evaluate risk management strategies an internal control
      • Evaluate the purposes and process of audit in the context of internal control systems
    • Managing risks associated with cash flows (20%)

      • Evaluate financial risks facing an organisation
      • Evaluate alternative risk management tool
    • Managing risks associated with the capital investment decisions (20%)

      • Evaluate the risks arising from changes in the environment for capital investment appraisal

    F3 Financial Strategy

    Aim of the syllabus

    F3 focuses on the formulation and implementation of financial strategy to support the overall strategy of the organisation. Using insights gained from F1 and F2, it provides the competencies to evaluate the financial requirements of organisations and the relative merits of alternative sources of finance to meet these requirements. Finally the valuation of corporate entities for mergers, acquisitions and divestments.

    Topics Covered

    • Formulation of financial strategy (25%)

      • Evaluate strategic financial and non-financial objectives of different types of entities
      • Evaluate strategic financial management policy decisions
    • Financing and dividend decision (35%)

      • Evaluate the financial requirements of an entity and recommend a strategy for meeting those requirements
      • Evaluate dividend policies for an incorporated entity that meet the needs and expectations of shareholders
    • Corporate Finance (40%)

      • Evaluate opportunities for acquisition merger and divestment
      • Evaluate the value of entities
      • Evaluate pricing issues and post-transaction issues

    Strategic Case Study

    Case studies cover all 3 pillars within the Strategic level. The exam is broken down into timed sections with tasks being set based on 'trigger' information, delivered at various points during the exam. The previously unseen trigger information will build on pre-seen material that you will receive a few weeks prior to the exam. The questions will be discursive and involve minimal calculations, short answers, essays. Some tasks will also be linked.

  • Entry requirements

    Entry requirements and exemptions

    You have Your starting point
    No previous qualifications Certificate in Business Accounting
    AAT Level 3 complete Certificate in Business Accounting (you may be eligible for some exemptions)
    AAT Level 4 Operational Level
    Degree You may be eligible for exemptions from Certificate, Operational or Management papers depending on your degree content
    Do I qualify for an exemption?
    MBA or Masters in Accounting Masters Gateway
    Pass the Management Case Study Exam, then move onto the Strategic Level
    IFAC member qualification Professional Gateway
    Pass the Management Case Study Exam, then move onto the Strategic Level
    ICWAI, ICMAP, ICMAB qualification Management Accountants Gateway
    Pass the Management Case Study Exam, then move onto the Strategic Level
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