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To be eligible for the exam, candidates must have completed the CIMA Certificate in Business Accounting or an equivalent qualification. Additionally, they must have completed the CIMA Operational and Management Level exams or hold an equivalent qualification. P2 exam is open to both CIMA members and non-members, although non-members may need to pay an additional fee.

Reference: https://planner.cimaglobal.com/proqual/2019/management/P2

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CIMA P2 certification exam is a challenging and rewarding certification that can help finance professionals advance their careers and make a meaningful impact on their organizations. By mastering advanced management accounting techniques, candidates can position themselves as strategic leaders who are capable of driving business success in today's complex and dynamic business environment.

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CIMA P2 exam covers a wide range of topics related to management accounting, including cost accounting, budgeting, performance management, and risk management. P2 exam is designed to test the candidate's ability to apply their knowledge of these topics in real-world scenarios and to provide solutions to complex business problems.