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Updated: Jul 13, 2026
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CIMA P1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Management Accounting (P1) - Objective Test Exam |
| Exam Number: | CIMAPRO19-P01-1 |
| Exam Price: | Approximately £100–£120 per attempt (varies by region) |
| Exam Duration: | 90 minutes |
| Real Exam Qty: | 60 (Objective Test MCQs and other objective formats) |
| Related Certifications: | CIMA Certificate in Business Accounting CIMA Operational Level CIMA E1 Managing Finance in a Digital World CIMA F1 Financial Reporting CIMA P1 Management Accounting |
| Certificate Validity Period: | Does not expire individually; qualification progression requires completion within CIMA progression rules |
| Exam Format: | Objective Test (OT), Multiple Choice Questions, Case-based Objective Questions |
| Passing Score: | 100/150 (scaled score, equivalent to 50%) |
| Available Languages: | English |
| Recommended Training: | CIMA Official Study Resources CGMA Study Hub |
| Exam Registration: | CIMA Exam Booking Portal |
| Sample Questions: | CIMA P1 Sample Questions |
| Exam Way: | Computer-based exam (Objective Test) delivered at authorized test centers or online proctored sessions where available. |
| Pre Condition: | No formal prerequisites, but completion of CIMA Certificate Level (BA1–BA4) or equivalent knowledge is recommended before Operational Level. |
| Official Syllabus URL: | https://www.aicpa-cima.com |
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/
Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Cost Accounting for decision and control
- Risk and uncertainty in the short term
- Prepare information to manage working capital
- Short term commercial decision making
- Prepare information to support short-term decision-making
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Distinguish Between The Different Rationales For Costing
- Analyse performance using financial and nonfinancial information
- Prepare budget information and assess its use for planning and control purposes
- Budgeting and budgetary control
Below is the CIMA Operational CIMA P1 Accounting
- Format: Multiple choices, multiple answers
- Length of Examination: 90 minutes
- Passing score: 70%
- Number of questions: 60
- Language: English
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