Operational Level
Operational Level


The three papers at this level are:

We advise students to pass the operational level paper before attempting the management level paper in the same pillar.

However, it is possible for students to study and sit an operational paper in one pillar and a management paper in another pillar.

Students must pass all operational and management subjects before attempting the strategic level.


There is a three hour written exam paper, plus 20 minutes of pre-exam reading time, with three sections:

Section A 20 marks: a variety of compulsory objective test questions, each worth between two and four marks. Mini scenarios may be given, to which a group of questions relate.

Section B 30 marks: six compulsory short answer questions, each worth five marks. A short scenario may be given, to which some or all questions relate.

Section C 50 marks: one or two compulsory questions. Short scenarios may be given, to which questions relate.

The pass mark for each operational and management level subject is 50%. Permanent credit is awarded for any paper where candidates score 50% or more.

Students who pass all three operational level papers will be awarded the CIMA Diploma in Management Accounting.