CIMA E1, P1, F1 UPDATED 2026 OBJECTIVE TEST

CIMA OPERANTIONAL LEVEL (E1, P1, F1) UPDATED 2026 EXAM

There are a total of 12 exams for the Professional Qualification:

• Each of the three levels (Operational, Management, Strategic) have 3 objective tests i.e. 9 exams in total across all 3 levels

• 3 case study exams, one at every level (Operational, Management, Strategic)

Objective Tests

• 90 minutes long

• Computer-based

• Available internationally at over 5,000 Pearson VUE assessment centers all over the world

Case Study exams

• 3 hours long

• Computer-based

• Available in four windows in the entire year

• Available at over 5,000 Pearson VUE assessment centers across the globe

E1 Managing Finance in a Digital World

A. Role of the finance function

B. Technology in a digital world

C. Data and information in a digital world

D. Shape and structure of the finance function

E. Finance interacting with the organisation

P1 Management Accounting

A. Cost Accounting for decision and control

B. Budgeting and budgetary control

C. Short-term commercial decision making

D. Risk and uncertainty in the short term

F1 Financial Reporting

A. Regulatory environment of financial reporting

B. Financial statements

C. Principles of taxation

D. Managing cash and working capital

Operational Level Case Study

The Operational Level Case Study Examination provides the simulated role of an entry-level finance professional, which allows candidates to demonstrate that they have acquired the required knowledge, skills, techniques and mindset for that role.