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

What is the CIMA Professional Qualification?

The CIMA Professional Qualification - Operational Level is the first level of the CIMA Professional Qualification. Through your CIMA study you will cover three essential subject areas:

  • E1 - Managing Finance in a digital world
  • P1 - Management Accounting
  • F1 - Finance Reporting

The knowledge gained at this level will help you to make short term decisions, work with others within your organisation to use appropriate technology and data to convert medium term decisions into short term, actionable plans. 

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.

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

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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Is the CIMA Professional Qualification right 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 be highly beneficial for you.

Work towards your CIMA qualification today. 

What job could I get with the CIMA Professional Qualification?

Once you have completed your CIMA Professional journey, you will gain full Chartered Management Accountant status and gain the designatory letters CGMA. This will allow you to apply for jobs such as a Management Consultant (£60k+) or Finance Manager (£50k+). With some experience, you will be able to progress your career to roles such as a Finance Director (£75K+), Chief Finance Officer (£100K+) and CEO (£130k+).

Source – Totaljobs

Why choose to study the CIMA Professional Qualification?

CIMA is both the largest and leading professional body of management accountants. They provide the most useful accounting qualification if you’re looking for an accounting career in business, to help individuals and businesses succeed through the full power of 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 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 – Operational Level subject areas?

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

  • E1 - Managing Finance in a digital world
  • P1 - Management Accounting
  • F1 - Finance Reporting

E1 - Managing Finance in a digital world

Learn the central role finance plays within an organisation and why and how technologies used can impact 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 it is done.

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.

CIMA Syllabus

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 Exams 

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 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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