CIMA Course Operational Level (OL)

The operational level is the first level of the CIMA Professional Qualification and consists of three subject areas.
The technical content at the Operational level The Operational level covers the implementation Introduction to organizations Managing the finance function Managing technology and information Operations management Marketing Managing human capital Analyse issues and events in the.


Any person who has is a commerce graduate or has completed CIMA CBA level can appear in the CIMA Operational Level.


Any student who has completed CA, CMA,MBA Fin, M.Com is exempted from this level exam.


E1: Organizational Management P1: Management Accounting F1: Financial Reporting and Taxation
• Role of the finance function
• Technology in a digital world
• Data and information in a digital world
• Shape and structure of the finance function
• Finance interacting with the organisation
• Cost accounting for decision and control
• Budgeting and budgetary control
• Short-term commercial decision-making
• Risk and uncertainty in the short term
• Regulatory environment of financial reporting
• Financial statements
• Principles of taxation
• Managing cash and working capital

Exam Details

The Operational Level consists of 3 objective papers (E1, P1, F1) and 1 case study paper (OCS)
Objective Papers

Total Marks: 100
Passing Marks: 70%
Exam Duration: 90 minutes
Case Study Exam
Total Marks: 150
Passing Marks: 80
Exam Duration: 3 Hours

Exam Fees

The exam fees for 3 Objective Papers = GBP 90/ Paper
The exam fee for Case Study Exam = GBP 145

Exam Pass Rate

Exam Pass Rate


Once you complete this level, you obtain a CIMA – Diploma in Management Accounting certificate.

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