Transition arrangements
CIMA Certificate in Business Accounting
Transition from 2000 syllabus to 2006 syllabus
For a five month period, between the 2 October 2006 and 2 March 2007, Certificate students could choose whether to sit assessments under the 2000 or 2006 Certificate syllabus.
From the 3 March 2007 all Certificate students will sit the new 2006 syllabus subject assessments.
If you have passed any assessments (or been awarded exemptions) from the 2000 Certificate syllabus, you have been given credits on a subject for subject basis against the new 2006 syllabus subjects as outlined below:
| 2000 Certificate syllabus | 2006 Certificate syllabus |
| Paper C1 Management Accounting Fundamentals | Paper C01 Fundamentals of Management Accounting |
| Paper C2 Financial Accounting Fundamentals | Paper C02 Fundamentals of Financial Accounting |
| Paper C3 Business Mathematics | Paper C03 Fundamentals of Business Mathematics |
| Paper C4 Economics for Business | Paper C04 Fundamentals of Business Economics |
| Paper C5 Business Law | Paper C05 Fundamentals of Ethics, Corporate Governance and Law |
You can log into your 'My CIMA' account and see your current exam status under both the 2000 and 2006 Certificate syllabus.
Please note that from 2 October 2006 any exemptions awarded for the Certificate level subjects will be from the new 2006 Certificate syllabus only.
The full syllabus for the new CIMA Certificate in Business Accounting 2006 is available to download.
CIMA Professional Qualification
Transition from Intermediate level to Managerial level
The CIMA Professional Qualification was examined for the first time in May 2005.
If you passed exams from the Intermediate level of the old 2000 syllabus, you have received credits for the new Managerial level subjects as shown in this table.
This also applies if you had exemptions from any Intermediate level exams.
Old syllabus |
New 2005 syllabus |
|---|---|
| Paper 4 Finance | Nil |
| Paper 5 Business Taxation | Nil (see note 1 below) |
| Paper 6 Financial Accounting* | Nil (see note 2 below) |
| Paper 5 Business Taxation And Paper 6 Financial Accounting* | Paper P7 Financial Accounting and Tax Principles |
| Paper 7 Financial Reporting* | Paper P8 Financial Analysis |
| Paper 8 Management Accounting Performance Management | Paper P1 Management Accounting Performance Evaluation |
| Paper 9 Management Accounting Decision Making | Paper P2 Management Accounting Decision Management |
| Paper 10 Systems and Project Management | Paper P5 Integrated Management |
| Paper 11 Organisational Management | Paper P4 Organisational Management and Information Systems |
*Either variant of Paper 6 or 7 is applicable i.e. 6a or 6b, 7a or 7b
Important information
Note 1
- By the end of January 2005, if you had passed Paper 5 Business Taxation but had not passed Paper 6 Financial Accounting (from the 2000 syllabus) you had to take the new paper P7 Financial Accounting and Tax Principles paper.
Note 2
- By the end of January 2005, if you had passed Paper 6 Financial Accounting, but had not passed Paper 5 Business Taxation (from the 2000 syllabus) you could either-
- Sit the new paper P7 Financial Accounting and Tax Principles paper or
- Take the new CIMA Professional Development Certificate level award in Business Taxation (the deadline for students wanting to use this award as part of their transition arrangements was 31 December 2006 - however it is still available for anyone waiting to sit it for their professional development).
Transition from Final level to Strategic level and TOPCIMA
If you passed exams from the Final level of the old 2000 syllabus, you will receive credits for the new Strategic level subjects and the TOPCIMA as shown in this table.
This also applies if you had exemptions from any Final level exams.
Old syllabus |
New 2005 syllabus |
|---|---|
| Paper 12 Management Accounting Business Strategy | Paper P6 Management Accounting Business Strategy |
| Paper 13 Management Accounting Financial Strategy | Paper P9 Management Accounting Financial Strategy |
| Paper 14 Management Accounting Information Strategy | Paper P3 Management Accounting Control and Risk Strategy |
| Paper 15 Management Accounting Case Study | Paper P10 Test of Professional Competence in Management Accounting |
If you are currently a Final level student please download these guidelines (PDF 66KB) to see if any of these scenarios apply to you.
See your personal transition arrangements
Your personal transition arrangements are available to view in My CIMA – you can see exactly which subjects you have credits for under the 2005 Professional qualification syllabus.
