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Updated: Aug 31, 2026
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CIMA CIMAPRO19-P02-1 exam is an excellent opportunity for accounting professionals who want to take their career to the next level. It is designed to test the skills and knowledge of candidates in advanced management accounting, and passing the exam indicates that the candidate has a deep understanding of the principles of the discipline. As a result, candidates who pass the exam can expect to have more career opportunities and increased earning power in the field.
Reference: https://planner.cimaglobal.com/proqual/2019/management/P2
The CIMA P2 exam is structured as two computer-based assessments (CBAs), each lasting 2 hours. CBA1 consists of 60 objective response questions covering the entire syllabus, while CBA2 consists of 30 objective response questions and two case studies. The case studies require candidates to apply their knowledge to real-life scenarios and provide solutions to business problems. P2 exam is challenging and requires full dedication and thorough preparation.
CIMA P2 (Advanced Management Accounting) Exam is a professional qualification that is designed for individuals who are seeking to advance their careers in finance and accounting. P2 exam is a part of the Chartered Institute of Management Accountants (CIMA) qualification program, which is recognized globally. The CIMA P2 exam is a comprehensive exam that covers a wide range of topics related to management accounting, cost accounting, and financial management.
CIMA P2 Exam Overview:
| Certification Vendor: | CIMA (AICPA & CIMA) |
|---|---|
| Exam Name: | Advanced Management Accounting |
| Exam Number: | P2 |
| Passing Score: | 100/150 (scaled score) |
| Exam Duration: | 90 minutes |
| Exam Format: | Multiple-choice questions, Objective Test (OT), Computer-based exam |
| Exam Price: | Varies by region (approx. £116–£180 per exam) |
| Real Exam Qty: | 60 objective test questions |
| Related Certifications: | CIMA Certificate in Business Accounting CIMA Management Level CGMA Designation CIMA Operational Level |
| Certificate Validity Period: | No expiry for individual passed exam credits within CIMA qualification progression |
| Available Languages: | English |
| Recommended Training: | BPP CIMA Training CIMA Official Study Resources Kaplan CIMA P2 Preparation |
| Exam Registration: | Pearson VUE Exam Booking CIMA Official Registration Portal |
| Sample Questions: | CIMA P2 Sample Questions |
| Exam Way: | Computer-based exam delivered at Pearson VUE test centres or via remote online proctoring (where available) |
| Pre Condition: | No formal prerequisite within the Operational Level, but candidates typically complete or are exempt from CIMA Certificate in Business Accounting before progressing. Must complete or be working through Operational Level papers. |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams |
CIMA P2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Risk and Uncertainty | - Decision trees - Sensitivity analysis - Probability and expected values |
| Topic 2: Performance Management | - Variance analysis and interpretation - Balanced scorecard - Divisional performance and transfer pricing |
| Topic 3: Short-term Decision Making | - Make or buy decisions - Limiting factors and linear programming - Relevant costing - Cost-volume-profit (CVP) analysis |
| Topic 4: Cost Accounting Systems and Techniques | - Learning curves - Activity-based costing (ABC) - Standard costing and variance analysis - Absorption and marginal costing |
| Topic 5: Budgeting and Forecasting | - Budgeting systems and processes - Beyond budgeting concepts - Rolling forecasts |
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