Chartered Institute of Management Accountants

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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.

Image of syllabus structure