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Updated: Sep 10, 2026
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The CIMA CIMAPRO19-P01-1 exam's primary objective is to empower candidates with the fundamentals of management accounting and equip them with the latest techniques and tools to help organizations make informed decisions. The Management Accounting certification exam focuses on enhancing the candidate's understanding of financial management challenges and developing problem-solving skills.
Passing the CIMAPRO19-P01-1 exam is a significant achievement for anyone looking to advance their career in management accounting. It demonstrates a high level of knowledge and understanding of key management accounting principles and practices. Individuals who pass the exam may be eligible for a range of job opportunities, including financial analyst, management accountant, and financial controller. The CIMAPRO19-P01-1 certification is recognized globally and is highly respected in the field of management accounting.
CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | P1 |
| Exam Duration: | 90 minutes |
| Certificate Validity Period: | Lifetime validity (no expiry once passed) |
| Available Languages: | English |
| Exam Price: | Approx. £115–£145 / $150–$190 USD (varies by region & membership status) |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Real Exam Qty: | 60 |
| Exam Format: | Scenario-based questions, Multiple Response, Numeric Entry, Multiple Choice, Drag and Drop, Computer-based Objective Test |
| Related Certifications: | E1 Managing Finance in a Digital World CIMA Advanced Diploma in Management Accounting F1 Financial Reporting Operational Case Study (OCS) CIMA Professional Qualification / CGMA |
| Recommended Training: | CIMA Approved Learning Partners Official CIMA Study Materials |
| Exam Registration: | Pearson VUE Scheduling Official CIMA Registration & Booking |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | On-demand computer-based exam at Pearson VUE test centers or online proctored |
| Pre Condition: | CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics |
| Official Syllabus URL: | https://www.cimaqualification.com/operational-level/p1-management-accounting |
CIMA P1 exam is a computer-based exam that consists of 90 multiple-choice questions. Candidates have three hours to complete the exam, and they must score a minimum of 50% to pass. CIMAPRO19-P01-1 exam is available to take at any time throughout the year, and candidates can take the exam at a Pearson VUE test center or online from the comfort of their own home.
CIMA P1 exam is a computer-based exam, and candidates have three hours to complete it. CIMAPRO19-P01-1 exam consists of 90 multiple-choice questions and is worth 100 marks. The questions are divided into two sections: Section A and Section B. Section A consists of 60 multiple-choice questions, while Section B consists of 30 multiple-choice questions.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Budgetary Control | 25% | - Budgetary control and performance reporting - Purposes and types of budgets - Flexible budgeting - Preparation of functional and master budgets - Beyond budgeting and modern approaches |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Risk attitudes: maximin, maximax, minimax regret - Sensitivity analysis - Uncertainty in budgeting and decisions - Probability and expected values - Decision trees |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour - Absorption and marginal costing - Cost-volume-profit (CVP) analysis - Standard costing and variance analysis - Activity-based costing - Concepts and purposes of costing |
| Topic 4: Short-Term Commercial Decision Making | 30% | - Product mix decisions - Pricing strategies and decisions - Limiting factor analysis - Make-or-buy and outsourcing decisions - Relevant costing principles |
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