The Operational level is the first level of the professional qualification and consists of four exams, outlined below.
By passing the level, you will gain the CIMA Diploma in Management Accounting.
Please click on the box below to see an overview of the CIMA Professional qualification syllabus:
CIMA Professional Qualification syllabus

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The Operational level comprises 3 Objective Tests papers (E1, F1 and P1) and 1 Case Study.
The Objective Test exams are 90 minute computer based exams consisting of 60 questions where you get a scaled score between 0 and 150. In order to pass you need a score of 100 or above.
Click on the boxes below to see what you will learn in each Objective Test paper:
E1 - Organisational management
You will learn how to:
- Analyse issues and events in the global business environment.
- Develop an understanding of the structure and principles sustaining the operational functions of the organisation.
- Align and mobilise all its parts to implement strategy.
F1 - Financial reporting and taxation
You will cover:
- The regulation and preparation of financial statements
- How the information contained in them can be used
- How to produce financial statements for individual entities and groups
- Appropriate international financial reporting standards.
- How to effectively source and manage cash & working capital
- The basic principles and application of business taxation
The skills you learn in CIMA F1 form the basis for more advanced areas such as producing and analysing complex group accounts (covered in F2) and formulating and implementing financial strategy (covered in F3)
P1 - Management accounting
You will learn how to:
- Use budgeting as a means of short-term planning to implement the strategy of the organisation.
- Analyse information of costs, volumes and prices to take short-term decisions on products and services.
- Appreciate the impact of risk to these decisions.
P1 is the lead paper at the Operational level and ideally should be sat after E1 and F1 and left until last before attempting the case study
 We offer three distinctive packages for the CIMA Operational level Objective Test exams:
- HTFT Instant
- HTFT On-demand
- HTFT Ultimate Live
We look to harness the power of the internet, and the multi device world, to create innovative content and delivery models that reflect how people learn and puts learning and mastering first.
 
With HTFT Instant, you get immediate access to pre-recorded videos covering the syllabus content.
With HTFT On-demand, you get immediate access to pre-recorded videos covering the syllabus content in addition to being provided with the recordings of any live masterclasses or sessions that take place.
With HTFT Ultimate Live, you get all the pre-recorded videos that accompany a paper along with personal invites to the live online sessions.
 
Expand the box below to see what you get with each package:
HTFT Packages for CIMA Operational level: Objective Test exams

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When you have sat and passed the Objective Test exams (E1, F1 and P1) you will progress onto the Operational Case Study which is a 3 hour computer based exam where you are required to respond to a pre-seen case study.
You will receive a scaled score between 0 and 150, where to pass you need to score 80 or above.
Operational level: Case Study
You will learn how to:
- Analyse a pre-seen case study (created by CIMA)
- Respond to triggers and tasks
- Create reports and emails
- Apply the knowledge you have gained in the three subjects to reflect real-life work situations.
 
We offer five distinctive packages for the CIMA Operational Case Study exam:
- HTFT Ultimate Live
- HTFT On-demand
- HTFT Resit
- HTFT Distance Learning Plus (with marking)
- HTFT Distance Learning (no marking)
We look to harness the power of the internet, and the multi device world, to create innovative content and delivery models that reflect how people learn and puts learning and mastering first.
 
Expand the box below to see what you get with each package:
HTFT Packages for CIMA Operational level: Case Study

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*to be eligible for the Resit course you need to evidence that you have attended a Case Study course and sat the Operational Case Study exam at least once.