Management level

By passing the level, you will gain the CIMA Advanced Diploma in Management Accounting

Management level is the second level of the CIMA Professional Qualification and consists three subject areas.

The technical content at the Management level

The Management level translates the strategy decided at higher levels, and communicates it to lower levels for implementation. It monitors and reports on the implementation of strategy, and ensures corrective action is taken when required. It has a medium-term focus.

E2 Project and Relationship Management

Covers: You will learn how to:
  1. Introduction to strategic management and assessing the global environment
  2. The human aspect of the organisation, managing relationships
  3. Managing change through projects
  1. Develop a holistic approach to managing organisations from external and internal perspectives
  2. Implement organisational strategy through people, projects, processes and relationships.

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P2 Advanced Management Accounting

Covers: You will learn how to:
  1. Cost planning and analysis for competitive advantage
  2. Control and performance management of responsibility centres
  3. Long-term decision making
  4. Management control and risk


  1. Analyse, plan and manage costs to support the implementation of the organisation’s strategy
  2. Manage and control the performance of business units within the organisation in line with short-term budgets and long-term strategy
  3. Make investment decisions, taking into account the risks related with such decisions

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F2 Advanced Financial Reporting

Covers: You will learn how to:
  1. Sources of long-term finance
  2. Financial reporting
  3. Analysis of financial performance and position
  1. Source long-term finance
  2. Produce and analyse complex aspects of group accounting
  3. Use analysis of financial statements to provide insights about the performance of the business over time

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Exam pass rates

We publish up-to-date pass rates for the Professional Qualification exams every three months. 

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2019 Professional Qualification

We're updating the Professional Qualification to ensure you have the skills needed to thrive in the digital age.

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Syllabus document

Find out more about the CIMA Professional Qualification (2015 Syllabus & Assessment)


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