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Updated: Sep 06, 2026
No. of Questions: 258 Questions & Answers with Testing Engine
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Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Passing Score: | 100/150 |
| Exam Format: | Multiple Choice Questions, Computer-Based Objective Test, Drag and Drop Questions, Multiple Response Questions, Number Entry Questions |
| Related Certifications: | Operational Case Study (OCS) CIMA Professional Qualification Operational Level CIMA Diploma in Management Accounting |
| Exam Price: | USD 120 |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Available Languages: | English |
| Sample Questions: | CIMA P1 Sample Questions |
| Exam Way: | Computer-based exam delivered through Pearson VUE test centers and CIMA online examination platforms where available. |
| Pre Condition: | No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/cima-professional-qualification |
Below is the CIMA Operational CIMA P1 Accounting
- Number of questions: 60
- Passing score: 70%
- Length of Examination: 90 minutes
- Language: English
- Format: Multiple choices, multiple answers
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Risk and Uncertainty | 15% | - Decision Making Under Uncertainty
|
| Topic 2: Short-Term Decision Making | 30% | - Pricing Decisions
|
| Topic 3: Cost Accounting for Decision and Control | 30% | - Costing Systems
|
| Topic 4: Budgeting and Budgetary Control | 25% | - Budget Preparation
|
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