The CIMA (Chartered Institute of Management Accountants) is the world’s largest professional body for management accounting. Acceptance into CIMA provides you with the pathway to be recognised worldwide as a chartered global management accountant (CGMA) and opens doorways to the world of financial accounting.

CIMA is ideal for you if you're looking to develop your accountancy skills to lead finance departments or provide management accounting consultancy.

In this article, we examine the different entry point requirements for the CIMA professional qualification, providing you with the information you need to begin your CIMA journey. 

Beginners Entry Point - Certificate in Business Accounting

One aspect that makes CIMA a popular choice is that the starting entry requirements do not exclude people based on their lack of previous studies or experience - that’s a great start for those aspiring to begin a career in management accounting.

The entry-level qualification is the CIMA Certificate in Business Accounting. This certificate is open to everyone, and you can begin here even if you have no previous management accounting studies or experience.  

This qualification will take around 12 - 18 months to complete and is mandatory for students without any previous studies. It covers four subjects, namely:

• Fundamentals of Business Economics
• Fundamentals of Management Accounting
• Fundamentals of Financial Accounting
• Fundamentals of Ethics, Corporate Governance and Business Law

At this level, you will have to write 4 exams, called objective tests, to pass and be awarded the designation CIMA Cert. BA.

As you can tell from the title of the modules, the fundamental knowledge relevant to management accounting is covered on this level. However, entry into the CIMA certificate will require you to have a grasp on the following:

• Good mathematical and English skills equivalent to GCSE grade C/4 or above
• Basic computer skills (word processing and spreadsheet) in order to complete the computer-based exams

If you’ve done any research into CIMA, you will have discovered that starting at the certificate level and progressing step by step through to the strategic level, where you conclude with PERS, is known as the formal entry route or traditional route. However, CIMA has other entry routes, which we will discuss later in this article. 

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Previous Qualifications - Can They Help You Enter Into CIMA?

If you have an accountancy or finance degree or are AAT qualified, you may be eligible to start studying CIMA at the Professional qualification. This qualification is divided into three levels, namely:

• Operational Level - once you complete this level, you will have achieved the Diploma in Management accounting
• Management Level - once you have completed this level, you will have achieved an Advanced Diploma in management accounting
• Strategic Level - once you have completed the exams for this level and provided proof of PERS, you will have achieved membership with CIMA and receive the CGMA award. You could also be eligible for the FCMA designation if you have extensive work experience in the accounting or finance field. 

Let’s examine whether previous studies will help you enter into a higher level and then discuss some alternative routes to the CIMA levels. 

- Entry at Operational Level

To begin this level, with no previous qualifications, you must obtain a Certifcate in management accounting. However, if you have an undergraduate degree in accounting or finance from a recognised institution, then you can apply for an exemption via the CIMA website.

‍CIMA offers exemptions for qualifications that have already completed the same study material as the CIMA qualification. This way, students can fast-track their studies and get their CGMA designation faster. This has obvious benefits for those wanting to begin their own management accounting firms or begin careers at big auditing firms. 

If you have a related degree, it is highly likely that you can bypass the certificate exams and most of the operational exams. A special concession is made for AAT students in that exemptions are processed within 4 days of receiving the CGMA application.  

- Entry at Management Level

You'll need to have completed CIMA Operational Level to start Management modules: 

• Managing Performance (E2) 
• Advanced Management Accounting (P2) 
• Advanced Financial Reporting (F2) 
• Integrated Case Study 

People with certain degrees, as approved by CIMA, can enter at this level and only write the management case study. This is called a ‘gateway exam.’

All students must pass this management level case study exam if they want to move to the strategic level, regardless of previous qualifications, hence the name ‘gateway exam’.

Other Entry Points and Requirements

- CGMA Finance Leadership

On registration with CIMA, you will be asked to choose a ‘learning pathway’. These learning pathways are an acknowledgment by CIMA that students gain skills and knowledge in more ways than just classroom learning.

The CGMA Finance Leadership program is a fully digitised way of acquiring the CIMA qualification, available in the UK and Ireland. It is an all-inclusive subscription package that is self-paced. 

- Corporate Senior Executive Program (CSEP)

As the name suggests, this is for senior finance and accounting executives who want to obtain the CGMA or FCMA designation. CIMA will assess RPL evidence and proof of work experience and confirm your acceptance of this program. Enquiries can be made directly to CIMA. 

- CFO Program

The entry requirement for this program is that you have worked as a senior management professional for more than 10 years. If you meet this requirement, you can apply to take the strategic case study exam. You will need to attend a workshop to prepare you for the exam.

• Apprenticeships

CIMA has advertised apprenticeships as ‘the new way to become a management accountant.’ These programs provide a way for school leavers to enter into the workplace in a financial position and simultaneously acquire a professional qualification such as CIMA.  

The benefit of apprenticeships for finance departments and management accounting consultancies is the ability to train talent from scratch and ensure that candidates receive accountancy skills through professional bodies.  

The entry requirements for CIMA qualifications via apprenticeships are as follows:

• Living in England
• Over the age of 16
• No other full-time education [1]

Applications for these programs can be made by employers via the CIMA website. Employers are provided with support from CIMA by business development managers, who will answer queries about learning and end-point assessments. 
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