QUALIFICATION SYLLABUS
FOR MORE INFORMATION VISIT WWW.CIMAGLOBAL.COM
2015 CIMA PROFESSIONAL QUALIFICATION SYLLABUS
2/3
This updated syllabus and assessment bridges the skills gaps of newly qualified finance professionals worldwide, meeting the employability needs of both business and people.
02
03
04
06
08
10
12
14
FOREWORD
CONTENTS
THE CIMA PROFESSIONAL QUALIFICATION
CIMA’S COMPETENCY FRAMEWORK
STRUCTURE OF THE CIMA SYLLABUS
LEAD LEARNING OUTCOMES
STRUCTURE OF THE CIMA ASSESSMENTS
SUMMARY OF THE PILLARS
16
46
68
THE FULL SYLLABUS:
OPERATIONAL LEVEL
MANAGEMENT LEVEL
STRATEGIC LEVEL
90
94
94
95
96
FOREWORD
I am pleased to introduce the 2015 CIMA Professional
Qualification Syllabus, which is designed to address the employability needs of both business and people.
The increasing complexity, uncertainty and ambiguity in the operating environments of organisations make it difficult for their leaders and employees to create and preserve sustainable value. Finance professionals with high quality technical skills, deep understanding of their organisations, and the ability to influence and lead people can provide the insight those organisations need to craft and successfully execute their strategies.
The 2015 CIMA Professional Qualification Syllabus has been designed to enable this. The updated syllabus and assessment bridges skills gaps of newly qualified finance professionals worldwide, meeting the employability needs of both business and people. In designing the qualification we set out to enhance the relevance of the syllabus to employers; ensure the rigour of the related examinations so that they can differentiate between competent and non-competent candidates; and align the learning experience of candidates to the real world of business.
The changes to the content of the qualification are evolutionary rather than revolutionary. New material such as ‘Big Data’, sustainability, integrated reporting and finance function transformation