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Elevating people and businesses to success by developing skills and unlocking talent.
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The A to F of the future of finance is here to equip you with the skills you need to thrive in a rapidly disruptive world of finance.
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The CGMA designation recognises the most talented and committed management accountants with the discipline and skill to drive strong business performance.
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Re-inventing finance for a digital world
In an increasingly digital world, rapid changes in technology are creating challenges for the business models of organisations. It is also making it difficult for business leaders and employees to create and preserve sustainable value.
It is imperative that finance professionals not only possess sound technical and financial skills, but can also understand how digitalisation is fundamentally changing business models and apply this insight to influence, lead and craft strategies creating value and long-term sustainability.
The 2019 Professional Qualification continues to bridge the skills gap of newly qualified finance professionals worldwide, meeting the employability needs of both business and people. In designing the updated syllabus, we set out to enhance the relevance to employers, ensure the rigour of the related examinations and align the learning experience to the real world.
View the changes on a subject by subject basis, comparing and understanding movement of syllabus topic areas from 2015 to 2019 syllabi.
The colour temperature represents the amount of syllabus changes in each subject.
The regulatory environment of financial reporting, financial statements, principles of taxation and managing cash and working capital.
*Content relating to Group Accounts has moved to F2
To succeed in a digital world, current and future members need digital skills and a digital mindset. Our research indicates that three key areas of digital skills and mindset will keep finance professionals relevant in an ever-evolving technological world.
Basic digital literacy: to work in a digital environment, an individual needs to have confidence and capability in using digital technology to complete tasks. This means knowing how to create digital content, how to ensure there is privacy when using data, and how to communicate using digital channels.
Technology know-how: this relates to the finance professional’s technical knowledge, specifically where a deeper level of expertise is required. Examples include cloud computing and cybersecurity, in relation to how they impact on the finance function. They also need an understanding of how digital technology can disrupt an organisation’s business model, and the ability to scan the horizon for possible future disruptions. When finance professionals have a deep technological expertise, it enables them to work in such a way that brings value to an organisation.
Mindset and behaviours: there is a mindset that finance professionals need to operate in a digital environment. The mindset is a fusion of the abilities to confront complexity, to work in an agile and creative manner, and to harness curiosity in order to continually learn. The adoption of this mindset drives greater motivation and achievement.
We've built a planner to deliver personalised transition advice based on your current progress through the qualification, and to help you chart the best course as we get closer to the transition from 2015 to 2019 syllabus.
The 2019 Professional Qualification continues to bridge the skills gap of newly qualified finance professionals worldwide, meeting the employability needs of both business and people. As the part of the 2019 Professional Qualification and its continued roll out, we will update this page with key updates which will ensure you are able to continue your studies without disruption.
The CIMA Syllabus comprises of nine subjects that are organised in three pillars and three levels.
The CGMA Competency Framework is designed to help management accountants and their employers understand the knowledge requirements and assess the skills needed for both current and desired roles.
In an industry first, we have developed examination blueprints for all Objective Tests and Case Study assessments which will take the mystery out of the our examinations process and clearly articulate what will be assessed in CIMA exams.
The three pillars (Enterprise, Performance, Financial) represent specific areas of knowledge. The content of each pillar develops as students move up the qualification. The three pillars are interlinked to provide a coherent body of knowledge that will equip successful students with the competencies they require.
The three levels represent levels of achievement within the qualification. Students progress from the Operational Level to the Management Level and finally to the Strategic Level. At each level students study subjects across the three pillars.
AWARD: Membership of the Chartered Insitute of Management Accountants (ACMA/FCMA) and the CGMA designation
In order to become a Chartered Global Management Accountant (CGMA), you need a minimum of three years' verified relevant work-based practical experience.
The focus of Strategic level is on the long term and setting the strategy for the business. In the Strategic Case Study Exam, your role will be that of a Senior Finance Manager.
E3 Strategic Management
P3 Risk Management
F3 Financial Strategy
AWARD: CIMA Advanced Diploma in Management Accounting (CIMA Adv Dip MA)
The focus of Management level is on the medium term and monitoring and implementation of strategy. In the Management/Gateway Case Study Exam, your role will be that of a Finance Manager.
E2 Managing performance
P2 Advanced Management Accounting
F2 Advanced Financial Reporting
AWARD: CIMA Diploma In Management Accounting (CIMA Dip MA)
The focus of Operational level is on the short term. In the Operational Case Study Exam, your role will be that of a Finance Officer.
E1 Managing Finance in a Digital World
P1 Management Accounting
F1 Financial Reporting
The CGMA Competency Framework is designed to help management accountants and their employers understand the knowledge requirements and assess the skills needed for both current and desired roles. The framework is underpinned by the need for objectivity, integrity and ethical behaviour, and includes a continuous commitment to acquire new skills and knowledge. The CGMA Competency Framework is the foundation that will demonstrate the relevance and capabilities of a CGMA designation holder as a trusted finance and business strategist.
The CGMA Competency Framework was developed through three phases of research: face-to-face interviews, round tables and an online survey. The participants ranged from finance and non-finance staff in mid to senior levels, covering diverse industries from both the private and public sectors.
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The blueprints will evolve allowing us to keep examinable content fresh and relevant. The blueprints won't make exam questions any easier, but it will allow candidates to more clearly demonstrate knowledge, relevance and skills acquisition to current and future employers.
We've built a planner to deliver personalised transition advice based on your current progress through the qualification, and to help you chart the best course as we get closer to the transition from 2015 to 2019 syllabus. Simply log in with your CIMA Contact ID and password to make a start.
Choose a subject to view changes