CIMA BA1 : Fundamentals of Business Economics

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Professional Competence

This section is a knowledge-based test which demands candidates to possess sufficient understanding of key accounting topics such as accounts, financial reporting, tax, statutory accounting principles and professionalism. Candidates must attempt the exam based on their prior knowledge. CIMA BA1 Certification Exam requires you to know: Candidates must also demonstrate their professional competence by answering four out of 14 questions correctly in this section. Depending on your prior accounting knowledge, you may cover the following syllabus for this section:

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Through the CIMA Certification Path, you can acquire the chartered qualification: CIMA CPA/CMA. The BA1 certification exam is considered as a first step towards your Chartered status. The path after this first step can be short or longer depending on the chosen qualification:

• Chartered Qualification in Accountancy to Fellow of Institute of Chartered Accountants in England and Wales (FCAEW), or
• BA1 (certification route) to CIMA (Chartered qualification)
• CAI Fellowship Programme, which is essentially an equivalent route for those who already hold a Bachelor's degree.
• Chartered Qualification in Management to Fellow of Institute of Management Accountants, or

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• Professional Competence, 45%
• Financial Reporting, 20%
• Legal and Regulatory, 25%

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CIMA BA1 Exam Syllabus Topics: