Escolar Documentos
Profissional Documentos
Cultura Documentos
First Intuition
No changes at all to Certificate level papers in terms of syllabus and assessment method.
The changes apply to the Operational level onwards.
Slight changes to the names of the papers (but still called E1, E2 etc) and minor changes
to the syllabuses of each paper.
Computer based exams for all Operational, Management and Strategic level exams:
First Intuition
The tasks will often be in the form of writing a reply to an email from a colleague at work. It
will not be obvious how many marks each individual task is worth CIMA want candidates
to use their judgement to determine how long to spend on each individual task.
The more minutes that are allocated to a series of tasks, the more marks it will be worth,
although candidates will not be specifically told how many marks are available.
Once this time for a question/set of tasks is up, the computer will automatically move the
candidate onto the next question/ set of tasks, based on a new event/trigger.
It is not therefore possible to overrun on a question/series of tasks but candidates need to
ensure that they write everything they want to within this time as once the time is up, YOU
CANNOT GO BACK to the question. This is because the following trigger may contain
information which may have hekped you with an earlier task.
Candidates may leave a task earlier than the allocated time, but once a task is left, YOU
CANNOT GO BACK to the question.
These exams will be marked, with the results being given back to the students within
approximately 4 weeks. The first sitting of the new integrated case study exam will be in
February 2015, with future sittings in May, August and November each year
CIMA have not yet confirmed what the pass mark is for the 90 minute or 3 hour exams
No reading time for any exam but 15 minutes tutorial time for each paper explaining how
the assessment works. No question requirement will be revealed during this time.
Online calculator for all exams. Also, whiteboards will be available instead of pen and
paper to make rough workings. This board will allow students to make notes and wipe clean.
First Intuition
First Intuition
Management Level
Integrated case study - 3 hour CBE
E2 Project and Relationship Management tested via 90 min CBE
P2 Advanced Management Accounting tested via 90 min CBE
F2 Advanced Financial Reporting tested via 90 min CBE
Operational Level
Integrated case study - 3 hour CBE
E1 Organisational Management tested via 90 min CBE
P1 Management Accounting tested via 90 min CBE
F1 Financial Reporting and Taxation tested via 90 min CBE
90 minute Computer-Based Exams (CBE) using Objective Testing to test knowledge and
understanding with only a bit of application.
The 3 hour integrated case studies will test application, analysis and evaluation and can only
be attempted once a student has successfully passed (or been exempted from) all three
papers in that level. These exams include both pre-seen material (and a database of related
information), and unseen material/triggers, made available during the assessment. The
case studies incorporate short answers and essays with limited, if any, calculations.
Once you pass a CBE, it is banked forever. Passing 3 papers in a level under the current
syllabus means that you dont have to take the integrated case study paper for that level
under the 2015 syllabus.
First Intuition
Transitional arrangements :
There will be no resits for any papers failed under the current syllabus in February 2015
If you have passed any paper (e.g. F1) under the current syllabus, you will not have to sit the 2015
CBE equivalent
If you fail any paper under the current syllabus, you will have to sit the 90 minute computer based
exam AND the integrated case study for that entire level
The key point however is that if you havent finished a level (e.g. the Operational Level, papers E1, F1
and P1) by NOVEMBER 2014, you will have to resit any outstanding papers in that level AND the
integrated case study for that level too.
YOUR GOAL IS THEREFORE TO ENSURE YOU FINISH A LEVEL BY THE END OF NOVEMBER 2014.
Note : Special one-off transitional rule for the Operational Level for November 2014. If you have only
passed 2 Operational Level papers by the end of November, you can pay for a waiver for the
remaining paper. However, you will still have to sit the operational level case study paper in 2015.
This waiver does not apply to the management or strategic level.
Pros and cons of taking the operational level waiver
You cant fail a waiver, you can fail an exam. Therefore, no chance of having to retake the
waived paper
If you take the waiver, you still have to sit the operational level integrated case study.
If you sit and pass all of the operational level exams by November 2014, you will avoid the
need to sit the operational level case study
The current operational level exams have a known previous exam history which it may be
easier to prepare for. With any new syllabus, there is more of the unknown involved, with
no real previous exams available
You will need to study for any operational level paper that you take a waiver for because its
knowledge will be needed for the operational level integrated case study
Also, many management level papers follow on from the operational level equivalent (i.e. F2
follows on from F1)
First Intuition
Important note : there are syllabus changes for most of the Operational, Management and
Strategic papers under the 2015 syllabus. Therefore, any papers resat in 2015 may involve a slightly
different syllabus. First Intuition will be able to help you plug the knowledge gap for any papers
not passed in the November 2014 siting