Learning streams
We have built CIMA’s Professional Qualification syllabus on three pillars of learning – culminating in a new Test of Professional Competence in Management Accounting (TOPCIMA).
The pillars are called:
- Management Accounting pillar
- Business Management pillar
- Financial Management pillar
There are three subjects in each learning pillar.
Two of the subjects in each pillar are from the Managerial level. The third is from the Strategic level.

