Operational Level

Welcome to the CIMA Operational Level, the second stage of your CIMA journey.

At this level, you’ll move beyond theory and begin connecting financial principles to business operations and decision-making. The focus is on learning how finance professionals contribute to an organization’s success through analysis, reporting, and digital transformation. 

1. E1 – Managing Finance in a Digital World
   Understand how technology, data, and organizational design are changing the role of finance professionals.
   ➜ Explore E1 Resources
   
   

2. P1 – Management Accounting (coming soon)
   Learn how to prepare budgets, analyze performance, and support business decisions using financial data.
   ➜ Coming Soon
   
   

3. F1 – Financial Reporting and Taxation (coming soon)
   Dive into financial statements, reporting standards, and the fundamentals of business taxation.
   ➜ Coming Soon
   
   

Once you’ve completed all three subjects, you’ll be ready to tackle the Operational Case Study, which integrates your learning from E1, P1, and F1.

What Makes the Operational Level Unique

• It builds on the foundation you created at CertBA.
  
  

• It introduces real-world decision-making and digital finance skills.
  
  

• It prepares you for managerial roles by focusing on analysis, performance, and control.
  
  

Whether you’re self-studying or using tuition providers, consistency and curiosity are key.
Friendly Scholar is here to make that journey easier — with free study resources, revision tips, and insights to help you pass in fewer attempts.