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Updated: Sep 04, 2025
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What do you learn in P1?
- How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.
- Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.
CIMA P1 Exam Syllabus Topics:
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Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
Certification Path for CIMA Operational CIMA P1 Accounting
The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.
CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.
CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).
The CBA system has many benefits:
- You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
- CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
- Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.
- You can also re-sit assessments as and when you are ready.
- You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.
- You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
- CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
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Frequently Asked Questions
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