CIMA - Chartered Institute of Management Accountants

CIMA Professional Qualification Management Level (E2, P2, F2)

What is the CIMA Professional – Management Level

The CIMA Professional – Management Level is the second level of the CIMA Professional Qualification. Through your CIMA studies, you will cover three essential subject areas:

  • E2 – Managing Performance
  • P2 – Advanced Management Accounting
  • F2 – Advanced Financial Reporting 

Through these subject areas, you will be able to confidently use technology and data to manage individual and organisational performance, as well as understand how to allocate resources to implement decisions and interpret financial statements to highlight business performance.

By completing this level, you’ll gain the part qualified designatory letters CIMA Adv Dip MA and can embark on the final stage of your CIMA Professional Qualification journey with the CIMA Professional – Strategic Level. 

There are two CIMA qualifications available - CIMA Certificate in Business Accounting and the CIMA Professional Qualification (which includes: Operational Level, Management Level and Strategic Level).

Details on how to receive your TOTUM PRO Card will be sent out after enrolment.

Key features
  • Exams: Available via Awarding Body
  • Tutor Support Included
  • Course Access: 12 months (per level)
  • Fully accredited course materials
  • Study anytime, anywhere
  • Delivery Method: Books with eLearning
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Key features
  • Exams: Available via Awarding Body
  • Tutor Support Included
  • Course Access: 12 months (per level)
  • Fully accredited course materials
  • Study anytime, anywhere
  • Delivery Method: Books with eLearning
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Course Details

Is the CIMA Professional Qualification right for me?

The second level in the CIMA Professional qualification is beneficial for those who have completed the CIMA Professional – Operational Level and are currently working on becoming fully qualified with CIMA and earning CGMA status.

If you have already completed the CIMA Professional - Operational Level and are now ready to undertake level two, this is the course to enrol on.

What job could I get with the CIMA Professional Qualification?

After gaining CGMA status, you can apply for senior accounting job roles such as a Finance Manager (£50k+) or a Management Consultant (£60k+). With a little experience you can consider advancing into positions such as Finance Director (£75K+), Chief Finance Officer (£100K+) or CEO (£130k+).

Source – Totaljobs

Why choose to study the CIMA Professional Qualification

CIMA offers the most useful Business Accounting qualification with the goal of helping individuals and businesses succeed, through Management Accounting.

CIMA benefits include: 

  • The CIMA qualification is recognised across 179 countries, enabling delegates to have plenty of opportunities to work abroad
  • CIMA is highly recognised by employers, with 96% of FTSE 100 firms employing CIMA qualified individuals
  • CIMA graduates enter the industry with access to a wide range of opportunities, which include Finance, Consultative and Management roles
  • CIMA boasts a global network of over 650,000 current and next generation finance professionals*
  • CIMA members (CGMAs) earn average of £66,000**
  • 63% of CIMA students expect to receive a bonus within 12 months of qualifying*

*Source - CIMA

**Source - 2019 Association of International Certified Professional Accountants Salary Survey

Why study CIMA with e-Careers

  • We have trained over 590,000 delegates 
  • We only use training materials which have been officially approved by CIMA
  • Study at your own pace, where and when it suits you
  • This course includes eLearning, Study Books, Exam Preparation Guides, Pocket Revision Kits, Unlimited Tutor Support and Case Study Familiarisation Workbook
  • We offer Interest-Free Payment Plans
  • Exceptional Pass Rates


The TOTUM PRO Card is the replacement of the old NUS card, which offers discounts in a wide range of shops and websites, saving you money off food, holidays and flights, clothes, make-up, gym memberships and much more. TOTUM PRO card is aimed at professional learners, giving you access to exclusive discounts. 

Where can you use your TOTUM PRO Card? 

The TOTUM PRO Card offers a range of discounts on a wide range of shops and websites. The list below provides a sample of the places you can receive discounts from. View the latest TOTUM PRO offers

How to get your card 

To receive your TOTUM PRO Card all you need to do is enrol and pay for an eligible course and we’ll send you an email confirmation, acknowledging your eligibility for the TOTUM PRO Card. After your 14-day cooling-off period has passed, we’ll send you an email confirming that your TOTUM PRO card access is now live, and you’ll be able to use the TOTUM PRO card widget in your ‘My Account’ section on our website, to order your card. 

Is there a cost? 

The TOTUM PRO promotion has been extended. You can now buy a two-year membership card and you will receive an extra year for free. This means that you can buy a TOTUM PRO 3-year membership for just £24.99 (which is a saving of £10). This promotion will run until the end of March 2021.

Alternatively, you can purchase membership for one year for just £14.99 (usually £19.99), or for two years which is £24.99 (usually £34.99).

What are the CIMA Professional – Management Level subject areas

There are three subject areas in the CIMA Professional – Management Level:

  • E2 - Managing Performance
  • P2 - Advanced Management Accounting
  • F2 - Advanced Financial Reporting

E2 - Managing Performance

Learn the fundamentals of business models and how to develop new business and operating models to improve an organisations overall performance.

Discover how a variety of leadership styles can improve individual performance and help achieve organisational goals, as well as using performance management concepts to implement strategies effectively.

Understand how to use project management techniques during implementation strategies.

P2 – Advanced Management Accounting

Learn how to use quality and process management, cost management and value management to provide a cost advantage to your organisation.

Discover the process, techniques and criteria used to decide which projects to undertake, as well as how to manage performance of organisational units, ensuring they achieve their company objectives.

Understand how to analyse the uncertainties and risks an organisation faces in the medium-term, focussing on capital investment decision making, and how to manage those risks.

F2 – Advanced Financial Reporting

Learn the different sources and types of funds available and how much each cost.

Discover the essential financial reporting standards that financial statements will be based on, as well as the application of these standards to prepare group accounts.

Understand the International Integrated Reporting Framework, its components and how to perform analyses of financial statements.

CIMA Syllabus

E2 – Managing Performance

  1.  Business models and value creation
  2.  Managing people performance
  3.  Managing projects

P2 – Advanced Management Accounting

  1.  Managing the costs of creating value
  2.  Capital investment decision making
  3.  Managing and controlling the performance of organisational units
  4.  Risk and control

F2 – Advanced Financial Reporting

  1.  Financing capital projects
  2.  Financial reporting standards
  3.  Group accounts
  4.  Integrated reporting
  5.  Analysing financial statements

CIMA Exams

The CIMA exams cover two testing styles: Objective Test and Case Study exam. 

Objective Test

The Management Level has a 90-minute, computer-based Objective Test.

Objective Tests include a range of number entry questions, short multiple-choice questions, drag and drop questions, and more. They will test all component learning outcomes you have covered within this course.

This test is computer-graded, and you will receive a provisional grade of pass or fail immediately. Official results will be sent out within 48 hours.

Your exam can be taken at any Pearson Vue Test Centre around the world, with a choice of 5,000 centres.

Case Study

The Management Level will conclude with a Case Study Examination, which integrates the skills, techniques and knowledge, gained across the three subjects covered. These Case Study Exams are available four times a year: Feb, May, Aug & Nov.

The role simulated in this Case Study is that of a Finance Manager. You will be provided with a simulated context, allowing you to demonstrate you have acquired the necessary knowledge, techniques and mindset for that role.

These Case Study exams are human marked, and you will receive your results five weeks after the close of the Case Study window on your MY CIMA account.

There are CIMA exemptions for those who have accounting experience, completed AAT level 4 or who have already completed some CIMA training, so speak to an advisor today to discuss your specific requirement in more detail.

As you progress through your CIMA qualification journey you will gain the following designatory letters:

Certificate in Business Accounting

Once you have successfully completed the BA1, BA2, BA3 and BA4 exams, you will gain the designatory letters CIMA Cert BA.

Professional Qualification - Operational Level

After completing the tests and Case Study exam, you will receive the CIMA Diploma in Management Accounting and will gain the designatory letters CIMA Dip MA.

Professional Qualification - Management Level

After completing the tests and Case Study exam, you will receive the CIMA Advanced Diploma in Management Accounting and will gain the designatory letters CIMA Adv Dip MA.

Professional Qualification - Strategic Level

On completion of the Strategic level tests and Case Study exam, you will be eligible to submit your practical experience for assessment.

The practical experience requirement (PER) is an essential part of the CIMA Qualification and CIMA’s application process. It complements assessments and demonstrates your ability to apply knowledge and skills in the context of your professional experience.

Your PER application will be assessed to determine whether you have gained sufficient experience to be awarded Associate membership – giving you the Associate Chartered Management Accountant (ACMA) and Chartered Global Management Accountant (CGMA) designations.

In order to become a Chartered Global Management Accountant (CGMA), you require a minimum of three years verified relevant work-based practical experience.

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