Operational level

The three papers at this level are:

• E1: enterprise operations
• P1: performance operations
• F1: financial operations

Study resources for each paper sit in each section.

You can also study for the Operational level with CIMAstudy.com - the CIMA endorsed online study system.

Read this article from the August 2011 issue of Velocity for advice on making the jump from the certificate level to the operational level.

Read as pdf
Full 2010 syllabus operational level details (PDF 172KB)

Exam sequence
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.

Assessment
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.

Pass marks
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.

Award
Students who pass all three operational level papers will be awarded the CIMA diploma in management accounting.

CIMAsphere
CIMAsphere, our online community, provides a resource for students to share information and find expertise and support among peers, as well as gain advice from CIMA members and alumni. See the 2010 operation level discussion board.