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CIMA - Chartered Institute of Management Accountants

CIMA Professional Qualification Operational Level (E1, P1, F1)

Course Overview

The CIMA Professional Qualification - Operational Level is the first level of the CIMA Professional Qualifications. The CIMA Professional Qualification is recognised globally, and the most relevant global finance qualification for business. You will gain invaluable business and finance skills to drive business success, helping you progress along in your finance career. You will learn how to make short-term decisions and work with others within your organisation to use technology and data to convert medium-term decisions into short-term, actionable plans. 

Throughout your CIMA Professional Operational Level training course, you will cover three essential subject areas:

  •    Managing Finance in a digital world (E1).
  •    Management Accounting (P1).
  •    Finance Reporting (F1).

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

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

Not sure if CIMA is the route for you? Read our Interview with a CIMA graduate to see if CIMA suits your own career goals.

This course is eligible for a TOTUM PRO Card.

Key features

  • Delivery Method: Online & Books
  • Exams: Available via Awarding Body
  • Tutor Support Included
  • Course Access: 12 months
  • Fully accredited courseware
  • Study anytime, anywhere
£1,195£995Inc. VAT
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Key features
  • Delivery Method: Online & Books
  • Exams: Available via Awarding Body
  • Tutor Support Included
  • Course Access: 12 months
  • Fully accredited courseware
  • Study anytime, anywhere

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Course Details

Why study the CIMA Professional Qualification Operational Level course with e-Careers?

We have developed an expert team over the last 10 years since our inception. In that time, we have trained over 625,000 delegates globally, which has helped offer the highest quality training. By refining our processes, partner relationships, and course materials, we can offer high-quality training solutions for our delegates.

We're proud of our excellent rating on Trustpilot, with over 14,000 reviews from our past students.

Other benefits include: 

  •    TOTUM PRO Card - This course is eligible for a TOTUM PRO Card, giving you discounts across a wide range of stores and restaurants.  
  •    Approved CIMA training materials - We only use training materials that have been officially approved by CIMA.
  •    Flexibility - Study at your own pace, where and when it suits you.
  •    Complete training kit - This course includes eLearning, Study Books, Exam Preparation Guides, Pocket Revision Kits and Tutor Support.
  •    Interest-free payment options - We offer Interest-Free Payment Plans to help spread the cost. 

Benefits of studying the CIMA Professional Qualification Operational Level 

As the world’s leading and largest professional body of Management Accountants, CIMA has built an outstanding reputation in the professional world of accounting. With over 100 years of experience, they leverage their heritage and history to provide excellent training for professional accountants.

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 an 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

Is the CIMA Professional Qualification Operational Level suitable for me?

Have you completed the CIMA Certificate in Business Accounting course, AAT Level 4 qualification, or do you already have experience in accounting? If so, the CIMA Professional qualification is the next logical step towards earning your CIMA CGMA status.

If you’re interested in working in a Business Accounting or Management Accounting environment, this globally recognised qualification will benefit you.

Work towards your CIMA qualification today. 

What jobs can I apply for after my CIMA Professional Qualification training?

Once you have completed your CIMA Professional journey, you will gain full Chartered Management Accountant status and gain the designatory letters CGMA.

You can apply for a wide range of careers, including:

  •    Finance Manager - £50k+
  •    Management Consultant - £60k+
  •    Finance Director - £75K+
  •    Chief Finance Officer - £100K+
  •    CEO - £130k+

(Source: Payscale)

CIMA Professional – Operational Level Syllabus 

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

  •    Managing Finance in a digital world (E1).
  •    Management Accounting (P1).
  •    Finance Reporting (F1).

Learning outcome

E1 - Managing Finance in a digital world

  •    Learn the central role finance plays within an organisation and why and how technologies used can affect the finance function.
  •    Understand how to examine and use data collected and processed, to create and preserve value for companies.
  •    Discover how the finance function is shaped and structured, as well as how it interacts with different sections of the organisation, to achieve organisation-wide objectives.

P1 - Management Accounting

  •    Learn what costing is used for and how to do it.
  •    Discover how budgets are prepared and implemented throughout an organisation, and the impact it has on a business.
  •    Understand essential techniques used to ensure effective short-term decision making using risk management tools.

F1 - Finance Reporting

  •    Learn who the regulators are and what they do, as well as why and how these regulations are applied.
  •    Discover how to prepare financial statements using correct reporting standards. Discover the tools used to ensure an organisation has enough cash to continue with its regular operation.
  •    Understand how to calculate corporation tax and learn how to distinguish between different types of taxes.


E1 Managing Finance in a digital world

  •    A. Role of the finance function.
  •    B. Technology in a digital world.
  •    C. Data and information in a digital world.
  •    D. Shape and structure of the finance function.
  •    E. Finance interacting with the organisation.

P1 Management Accounting

  •    A. Cost Accounting for decision and control.
  •    B. Budgeting and budgetary control.
  •    C. Short-term commercial decision making.
  •    D. Risk and uncertainty in the short term.

F1 Finance Reporting

  •    A. Regulatory environment of financial reporting.
  •    B. Financial statements.
  •    C. Principles of taxation.
  •    D. Managing cash and working capital.

CIMA Professional – Operational Level Exam Details

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

Objective Test

The Operational 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 Operational 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 an entry-level Finance Professional. 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 marked by a human, 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.

Understanding Designatory Letters

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

Certificate in Business Accounting

Once you have 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.

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


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 Card is available in a range of membership options, including:

  •    1 year £14.99
  •    2 years £24.99
  •    3 years £34.99

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