Transition arrangements for those registered before July 2004

We have re-numbered the CIMA Certificate in Business Accounting subjects, however the syllabus content for the subjects has not changed. You have to complete all of the Certificate level subjects before you can sit any Managerial level subjects.

If you want to sit Managerial level exams in May 2005 you must complete all of your Certificate level subjects by 1 March 2005. You will then be able to enter online for the Managerial level subjects from 4 March.

Transition from Intermediate level to Managerial level

The CIMA Professional Qualification will be examined for the first time in May 2005.

If you passed exams from the Intermediate level of the old 2000 syllabus, you will receive credits for the new Managerial level subjects as shown in this table.

This also applies if you have exemptions from any Intermediate level exams.

Old syllabus	New 2005 syllabus
Paper 4 Finance	Nil
Paper 5 Business Taxation	Nil (see note 1 below)
Paper 6 Financial Accounting*	Nil (see note 2 below)
Paper 5 Business Taxation And Paper 6 Financial Accounting*	Paper P7 Financial Accounting and Tax Principles
Paper 7 Financial Reporting*	Paper P8 Financial Analysis
Paper 8 Management Accounting Performance Management	Paper P1 Management Accounting Performance Evaluation
Paper 9 Management Accounting Decision Making	Paper P2 Management Accounting Decision Management
Paper 10 Systems and Project Management	Paper P5 Integrated Management
Paper 11 Organisational Management	Paper P4 Organisational Management and Information Systems

*Either variant of Paper 6 or 7 is applicable i.e. 6a or 6b, 7a or 7b

Important information

Note 1

By the end of January 2005, if you have passed Paper 5 Business Taxation but have not passed Paper 6 Financial Accounting (from the 2000 syllabus) you must take the new paper P7 Financial Accounting and Tax Principles paper.

Note 2

By the end of January 2005, if you have passed Paper 6 Financial Accounting, but have not passed Paper 5 Business Taxation (from the 2000 syllabus) you must either-

Sit the new paper P7 Financial Accounting and Tax Principles paper or

Take the new CIMA Professional Development Certificate level award in Business Taxation [New window] (available by computer based assessment from February 2005) and we will then give you a credit for Paper P7

Transition from Final level to Strategic level and TOPCIMA

If you passed exams from the Final level of the old 2000 syllabus, you will receive credits for the new Strategic level subjects and the TOPCIMA as shown in this table.

This also applies if you have exemptions from any Final level exams.

Old syllabus	New 2005 syllabus
Paper 12 Management Accounting Business Strategy	Paper P6 Management Accounting Business Strategy
Paper 13 Management Accounting Financial Strategy	Paper P9 Management Accounting Financial Strategy
Paper 14 Management Accounting Information Strategy	Paper P3 Management Accounting Control and Risk Strategy
Paper 15 Management Accounting Case Study	Paper P10 Test of Professional Competence in Management Accounting

If you are currently a Final level student please download these guidelines [New window] to see if any of these scenarios apply to you.

See your personal transition arrangements

Your personal transition arrangements are available to view in 'My CIMA' – you can see exactly which subjects you have credits for under the new syllabus.