CIMA Gateway Assessment

for ACCA
Developing financially qualified
business leaders
CIMA, the Chartered Institute of Management Accountants, is
acknowledged by employers as the global quality standard in
management accounting. Chartered Management Accountants
are dynamic business professionals operating across many
functions and across all sectors. CIMA members drive success
and create value by applying leading edge techniques with a
commercial and forward looking focus. They have an in-depth
understanding of the businesses in which they operate so they
adapt fast to the changing needs of their organisation.

In response to the business need for financially qualified

business leaders, we have developed the CIMA Gateway
Assessment (CGA), an accelerated entry route to the CIMA
Professional Qualification for ACCA affiliates and members.

CIMA’s qualification will add value to your existing

professional accountancy qualification by giving you a
deeper understanding of business management, financial
management and strategy.

www.cimaglobal.com/cga
Where business + finance meet
The CIMA qualification is distinguished by its relevance to
business and its focus on developing financial, non-financial
and business management skills with leading edge techniques.
The CIMA qualification is designed to develop the real world
application of skills required by organisations, giving Chartered
Management Accountants far more relevant competencies than
other accountancy qualifications.
CIMA’s emphasis is on developing professionals who know how
to analyse and provide recommendations on a range of critical
business issues, thereby becoming valuable business partners.
CIMA places you at the heart of business
decision making
CIMA: the difference is management
Independent research carried out by The University of Bath,
School of Management, shows the distinctiveness of the CIMA
syllabus highlighting the key areas:
• operations management
• change management
• relationship management and project management
• marketing
• human resource management (at a strategic level)
• applied management accounting techniques.
These subjects complement the audit and tax part of your
existing qualification, and further develop you into a dynamic
business professional with the skills and knowledge to become a
future business leader.

CIMA members form a global network of business leaders with

The research contrasted the focus between the CIMA and ACCA
a reputation for delivering both sound financial management
syllabi highlighting the areas of unique coverage and significant
and superior business performance. Their unique skills and
advantage. The findings show that the CIMA syllabus provides
fundamental understanding of business support the organisation
more relevant competence in the listed exam papers below,
by providing:
confirming that CIMA is the most relevant financial qualification
• strategic insight and advice for business.
• decision support for non-financial managers
• risk management and governance Content coverage by paper CIMA v ACCA
• efficiency and process design
CIMA Papers Comparative coverage of elements of ACCA papers
• performance enhancement
Strategy
E3, E2, E1 P3
• business partnering.
F3, P2, P1 Planning P4, P5, P9
E3, E2, E1 Leadership P3
CIMA members communicate and manage complex financial P3 Risk and control P4, P5
information across various business functions providing expert P1, P2 Efficiency and effectiveness P5, F5, F9
management advice. They have the strategic expertise that F3, E2 Project management P3
provides them with the scope and opportunity to reach board E2, E1 Motivation F1
level. Some of the roles CIMA members work in are listed below: E3, E1 Innovation –
E1 Customer value –
• Brand consultant • Management accountant
• Finance director • Human resources manager CIMA coverage provides
more relevant competence
No distinction CIMA coverage provides
less relevant competence
• Commercial director • Marketing manager in at least one paper in at least one paper
The CIMA qualification
CIMA updates its syllabus and examinations every four to five years
following comprehensive consultation and research to ensure it
reflects the current needs of business. It was recently rated as an
equivalent qualification to a master’s degree. The syllabus content
Award - Member of the Chartered Institute of Management Accountants
T4
Test of Professional Competence in Management Accounting

competence level
Professional
is international in scope and its structure reflects the importance of Part A Part B
Initial Professional Case Study
both examinations and practical experience. Development – Work Based Examination based on pre-seen
Practical Experience. and unseen material.

CIMA members require a high degree of first-hand experience of

business issues in order to qualify and remain a member of CIMA.
With a clear and progressive syllabus framework; we ensure that

Strategic level
business management is a core skill-set. Paper E3 Paper P3 Paper F3
Enterprise Performance Financial
Strategy Strategy Strategy
CIMA Gateway Assessment (CGA)
Award - CIMA Advanced Diploma in Management Accounting
The CGA is a three hour assessment and can be taken globally at an

level
Management leve
approved exam centre. It is drawn from the management level of Paper E2 Paper P2 Paper F2
the CIMA syllabus: Enterprise Performance Financial
Management Management Management
P2: performance management
E2: enterprise management Award - CIMA Diploma in Management Accounting
F2: financial management.
Operational level

Paper E1 Paper P1 Paper F1

Enterprise Performance Financial
On successful completion of the CGA, you will be granted Operations Operations Operations
11 exemptions and awarded the CIMA Advanced Diploma in
Management Accounting, entitling you to use the professional Enterprise Performance Financial
letters CIMA Ad Dip MA. You can then progress to the strategic level pillar pillar pillar
of the CIMA qualification. Pre-requisite entry requirements (e.g. CIMA Certificate in Business Accounting,
degrees in business or accounting or AAT Technician/Diploma level).

For a one-off fee, the CGA accelerated entry route

Award - CIMA Certificate in Business Accounting
includes the following:
• CIMA student registration fee
• one entry for the CGA exam Paper C01 Paper C02 Paper C03 Paper C04 Paper C05
• three CIMAstudy.com online study modules (E2, P2 and F2) Fundamentals Fundamentals Fundamentals Fundamentals Fundamentals of
Ethics, Corporate
of Management of Financial of Business of Business
• free exemptions Accounting Accounting Mathematics Economics
Governance and
Business Law

On successful completion of the exams, and once the three years’ practical experience requirements have been met you will gain access to
the designatory letters ACMA – Associate Chartered Management Accountant.
Fulfil your business potential with CIMA
CIMA members go way beyond accountancy, offering business the best possible
opportunity to remain sustainable and successful. As a business qualification, CIMA is
a guarantee of high standards, and our reputation ensures that doors will open for you
around the world, throughout your career.

By choosing CIMA you are taking the next step towards a dynamic and rewarding career.
With many CIMA members in senior management positions, it’s a proven path to high
achievement.

Enhance your professional career with CIMA. Find out more about the CIMA Gateway
Assessment today by visiting www.cimaglobal.com/cga

CIMA members understand

how organisations should be
led, helping to build profitable
and sustainable businesses.

Find out more about CIMA students and

members in business here:
www.cimaglobal.com/casestudies
Chartered Institute of
Management Accountants
26 Chapter Street
London
SW1P 4NP
United Kingdom
T. +44 (0)20 8849 2251
F. +44 (0)20 8849 2250
E. cima.contact@cimaglobal.com
www.cimaglobal.com/cga

CIMA global office contacts:

www.cimaglobal.com/country