Exemptions Policy

Please note the following important points for CIMA exemptions:

CIMA is not able to confirm your eligibility for an exemption entry level until you have fully registered as a CIMA student, your application documents have been submitted and your application approved.
Copies of official academic module transcripts/marksheets for all years of your degree/qualification, together with a graduation certificate/recent letter confirming completion must be provided; failure to submit both sets of documents will delay any applicable exemption entry level being awarded/confirmed.
Alternatively, you must provide a copy of your professional qualification certificate or certificate for each examination completed and passed.
If your documents were not issued in English, then certified translations of all documents will be required along with copies of the original language documents.
Any documents which have been translated into English are required to be certified as an ‘accurate translation of the original language documents’ by someone who is fluent in both languages and to whom you are not related.
CIMA reserves the right to contact the awarding institution to verify a student's qualifications.
Please do not send in original documents as CIMA cannot guarantee their safe return.
Exemptions are a concession and are only awarded at the discretion of CIMA; there is no automatic entitlement to exemptions and there is no right of appeal against a decision to refuse the awarding of an exemption entry level.
To be eligible for exemptions based on a degree programme the course must be fully completed.
Exemptions awarded to a CIMA accredited programme apply solely to students who have completed the named programme and degree modules listed, graduated within the specified dates and meet all the applicable terms of CIMA’s Exemptions Policy.
To qualify for exemptions based on your higher education institution qualification, you must have achieved an overall mark of at least 50%.
You must have completed all years of your accredited degree/qualification programme OR the final two academic years of your three or four-year degree/qualification to be eligible for an accredited decision based on that award.
Alternatively, you must have completed the final two stages of a professional qualification to be eligible for an accredited decision based on that award
Professional level exemptions are not available to academic qualifications gained seven or more years ago; however, Certificate in Business Accounting level exemptions will be considered under the appropriate accelerated route.
CIMA does not award exemptions for professional bodies’ qualifications, unless they are accredited by CIMA.
CIMA awards exemptions for professional work experience that closely matches the CIMA practical experience requirements (PER) OR that relates to the skills and syllabus learning outcomes for the exam exemption entry level applied for.
CIMA awards exemption entry levels for academic work experience that is equivalent to the CIMA practice experience requirements (PER).
CIMA does not award exemptions to members of a CIMA accredited Professional Body where such membership was granted under a reciprocal agreement, mutual recognition agreement, or other similar agreement, that the CIMA accredited Professional Body has or has had with another professional accounting organisation.
CIMA will not be liable for any fees incurred as a result of signing up for a CIMA study course prior to receiving confirmation of any exemption entry level awarded. Therefore, please ensure courses are only booked once you have received confirmation of relevant exemptions. Such confirmation will be given once a student’s application documents have been processed and the application approved.
To receive CIMA's intermediate awards (Certificate in Business Accounting, Diploma in Management Accounting and Advanced Diploma in Management Accounting), students must pass at least the applicable case study exam or at least one exam for the Certificate in Business Accounting. For example, to receive the Diploma in Management Accounting or Advanced Diploma in Management Accounting, students must pass the applicable case study exam.
If you do not accept an exemption entry level and then fail a relevant CIMACGMA® exam, you cannot re-claim the original exemption entry level.
CIMA will not award an exemption entry level where a student has previously failed a CIMA exam at that level unless:
- a further qualification was undertaken after that exam was failed that qualifies the student for that exemption entry level; or
- sufficient relevant work experience has been gained after that exam was failed which qualifies a student for enrolment on one of CIMA’s regional gateway programmes and the regional vice president has approved the application.
Except in exceptional circumstances, CIMA will not permit a student to enrol on a CIMA Regional Experiential Programme based on their professional work experience where that student has previously been awarded exemptions or an exemption entry level based on their educational or professional qualification.
Where CIMA is unfamiliar with an international qualification or the awarding institution, the advice of the UK national agency for international qualifications and skills (UK ENIC) will be sought.
Where UK ENIC is unable to comment on an institution, CIMA reserves the right not to award exemptions on the bases of that qualification.
All qualifications must be comparable to at least a UK level 4 standard certificate of higher education to be considered for an exemption entry level; where a qualification does not reach that standard, no exemption entry level will be awarded.
Where a qualification has been assessed under a previous CIMA syllabus, the qualification will not be reassessed under the current syllabus.

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Exemptions Policy