CIMA Professional Management level

This is the second level of the CIMA Professional qualification. On completion of this level you can move onto the strategic level.

The entry requirements for the level is the completion of the CIMA Operational level.

E2 – Managing Performance

This unit covers the mechanisms to implement decisions and mange people performance. You’ll study how business models are used as a framework to create value, how different styles of leadership are used to improve the performance of individuals to support the achievement of organisational goals, using concepts including project management and other techniques to effectively implement strategy efficiently.

It covers the following three aspects:
• Business models and value creation
• Managing people performance
• Managing projects

Assessed by an on demand 90-minute computerised objective test. This exam is on demand.

P2 – Advanced Management Accounting

This unit covers the ways in which costs and their drivers are used in making medium-term decisions and managing costs and performance. Your focus will be the ling term so you will also consider the risks that are associated with this type of decision making.

It covers the following four aspects:
• Managing the costs of creating value
• Capital investment decision making
• Managing and controlling the performance of organisational units
• Risk and control

Assessed by an on demand 90-minute computerised objective test. This exam is on demand.

F2 – Advanced financial reporting

This unit covers the preparation of financial statements for groups, also building on the knowledge gained in F1 to look at ways is which long-term finance can be obtained to support capital investment. You’ll also cover the ways in which financial statement can be analysed and communicated to give insights about the performance of the organisation.

It covers the following five aspects:
• Financing capital projects
• Financial reporting standards
• Group accounts
• Integrated reporting
• Analysing financial statements

Assessed by an on demand 90-minute computerised objective test. This exam is on demand.

Performance Case Study Exam

This exam will test your overall knowledge of E2, P2 and F2 to enable you to resolve the issues that a management accountant working at your level may come across at work.

You must pass all three objective tests before attempting the case study.

On completion you should be able to use data and relevant technology to manage organisational and individual performance; translate long-term decisions into medium term plans; allocate resources to implement decisions; monitor and report implementation of decisions; provide feedback up and down the organisation; and prepare and interpret financial statements to show the performance, position and prospects of the organisation.

A 3-hour case study exam with sitting 4 times a year. In February, May, August and November.

Accountancy Courses

CIMA Certificate in Business Accounting Find out more

CIMA Professional Qualification Find out more

CIMA Professional Operational level Find out more

CIMA Professional Management level Find out more

CIMA Professional Strategic level Find out more

ACCA Foundations Find out more

ACCA Applied Knowledge Find out more

ACCA Applied Skills Find out more

ACCA Strategic Professional Find out more

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