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Updated: Jul 25, 2026
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CIMA P1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | P1 Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Exam Format: | Computer-based objective test, Multiple choice, Multiple response, Fill-in-the-blank / Numeric entry, Drag-and-drop, Scenario-based items |
| Certificate Validity Period: | Valid while syllabus remains active; Operational Level credits do not expire |
| Real Exam Qty: | 60 |
| Passing Score: | 100/150 scaled score (approx. 67%) |
| Exam Duration: | 90 minutes |
| Exam Price: | USD $115–$195 / GBP £95–£165 (varies by region and membership status) |
| Related Certifications: | CIMA Professional Qualification CGMA Designation F1 Financial Reporting E1 Managing Finance in a Digital World |
| Available Languages: | English, Spanish, Portuguese |
| Recommended Training: | CIMA Approved Learning Partners CIMA Official Study Resources |
| Exam Registration: | Pearson VUE Test Center CIMA Official Exam Booking |
| Sample Questions: | CIMA P1 Sample Questions |
| Exam Way: | On-demand computer-based test at Pearson VUE test centers or remote online proctored |
| Pre Condition: | No mandatory prerequisites; open to all students; exemptions available via AAT, ACCA, ACA or relevant degrees |
| Official Syllabus URL: | https://www.cimaglobal.com/Studying/Our-exams-and-assessments/Operational-Level/P1-Management-Accounting/ |
CIMA P1 (Management Accounting) Certification Exam is a globally recognized certification that focuses on the role of management accounting in supporting management decisions within an organization. Management Accounting certification is designed for individuals who wish to develop their skills and knowledge in management accounting and contribute effectively to the overall success of their organization.
CIMA CIMAPRO19-P01-1 (Management Accounting) Certification Exam is intended for individuals who have a strong foundation in accounting and finance and want to specialize in management accounting. P1 exam is suitable for individuals who are working in or aspiring to work in roles such as management accountant, financial analyst, budget analyst, or controller. Management Accounting certification exam provides an opportunity for professionals to demonstrate their expertise in management accounting and enhance their career prospects.
To be eligible to sit for the CIMA CIMAPRO19-P01-1 exam, individuals must possess an appropriate academic qualification in accounting or related fields, such as a bachelor's degree in accounting, finance or business administration. Individuals who are not accounting and finance graduates may also be allowed to sit for the exam if they have experience in management accounting or related fields.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Short-Term Commercial Decision Making | 30% | - Pricing decisions and make-or-buy choices - Working capital management - Break-even and limiting factor analysis - Relevant costing and opportunity costs |
| Cost Accounting for Decision and Control | 30% | - Absorption, marginal and activity-based costing - Costing methods and techniques - Standard costing and variance analysis - Cost classification and behaviour |
| Dealing with Uncertainty in the Short Term | 15% | - Expected values and decision trees - Sensitivity analysis and simulation - Risk and uncertainty concepts - Basic internal control and risk management |
| Budgeting and Budgetary Control | 25% | - Budget preparation and approaches - Flexible budgets and budgetary control - Quantitative analysis for forecasting - Behavioural aspects of budgeting |
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