CIMA Qualification at a glance A professional

CIMA Qualification at a glance • A professional qualification in Management Accounting • An international qualification recognized globally • On completion you earn designation CGMA (Chartered Global Management Accountant) • Flexibility for writing exams any time for Objective type and 4 times in a year for case study exams • Flexible payment – Pay per paper system

CIMA at a glance * * * 218, 000 members and students in 177 countries 5000 plus students and members in India Largest worldwide growth of total students and members from 2012 to 2013 when compared to all other POB members (ACCA, CIPFA, ICAEW, CAI, ICAS) * * * Presence in 100% of the global top 100 brands Presence in 100% of the world’s top 15 tech companies CIMA has overtaken ICAEW in Industry and Commerce, capturing 27% of the market growth of accountants in this sector in the last five years.

How is CIMA different? MBA programmes Not all accountancy qualifications are the same… Practical, on-the-job learning (plus code of ethics) Emphasis on strategic business skills Professional accounting bodies

The range of companies that CIMA works with Professional services and consulting Retail Financial services Media and publishing Public sector and not-for-profit Telecomms and IT FMCG Transport, travel and leisure Engineering and manufacturing

CIMA Certificate in Business Accounting (Undergraduates start from this level) C 01 Fundamentals of Management Accounting Basic costing Budgets Accounting and cost systems C 02 Fundamentals of Financial Accounting Regulatory framework Preparing accounts Accounting systems and controls C 03 Fundamentals of Business Mathematics Basic maths Probability Financial maths Forecasting C 04 Fundamentals of Business Economic environment Analysis for business decisions Market economy and role of government C 05 Fundamentals of Ethics, Corporate Governance and Business Law Elements of contract Company law Administration and finance Applying legal knowledge

CIMA Qualification structure - 4 th level (Strategic Level) -Exams throughout the year for E 3, P 3, F 3 - Strategic Case study exam 4 times a year -Avg. time to complete: 1 yr - 3 rd level (Management Level) -Exams throughout the year for E 2, P 2, F 2 - Management Case study exam 4 times a year -Avg. time to complete: 1 yr -2 nd level (Operational Level) -Graduates from commerce enter at this level -Exams throughout the year for E 1, P 1, F 1 - Operational Case study exam 4 times a year -Avg. time to complete: 1 yr - Entry level for undergraduates -Exams throughout the year -Avg. time to complete: 1 yr

CIMA Professional Qualification at a glance: Entry requirements – one of the following: • CIMA Certificate in Business Accounting • Relevant degree in accounting or business • AAT Level 4 Diploma in Accounting • MBA or Masters in Accounting Number of objective exams: Nine Number of integrated case studies: Three Exam sittings: Objective exams- available all year round Case studies- Feb, May, Aug and Nov Completion time: Between three and five years on average. Work experience required: None involved in passing the exam, three years’ work experience required for entry to membership. Letters after your name: • Operational level: CIMA Dip MA • Management level: CIMA Adv Dip MA • CIMA member: ACMA, CGMA • CIMA fellow: FCMA, CGMA

Competency mix are saying What our stakeholders at each level

Fee structure Particulars CIMA fees Registration £ 75 7500 Annual Subscription £ 10600 181 Per Paper/Per level No. of Papers Fees Per Paper Total Fees (GBP) Total Fees (INR) Certificate Level 5 53 £ 26500 Operational Level 3 70 £ 21000 Operational Level – Case study 1 115 £ 11500 Management Level 3 70 £ 21000 Management Level – Case study 1 115 £ 11500 Strategic Level 3 115 £ 34500 Strategic Level – Case Study 1 175 £ 17500 Total 17 161600 • Please note that all the fees mentioned are subject to marginal increase every year. • Annual subscription fees are payable every year till the student passes all exam levels. • Exemption fees is the same as Exam fees • The re-sit exam fees are same as the normal exam fees • The fees are to be paid in GBP directly to CIMA • Fees are mentioned in INR for descriptive purpose and calculated @ Rs. 100 to 1 GBP and is subject to currency change.