Chartered Institute of Management Accountants (CIMA) UK

Knowledge Pillar Exemptions

Qualification	Exemptions from Curriculum (2015)	Knowledge modules to be Completed
I. CIMA Passed finalists of pre 2015 CIMA syllabus	Executive Level I Executive Level II Business Level Corporate Level KC 2 Corporate Financial and Risk Management	Corporate Level KC1 Corporate Financial Reporting KC3 Corporate Taxation KC4 Corporate Governance, Assurance & Ethics KC5 Corporate Strategy & Contemporary Issues

II. CIMA Passed finalists of 2015 CIMA syllabus	Executive Level I Executive Level II Business Level KB 1 Business Financial Reporting KB 2 Business Management Accounting KB 3 Business Taxation & Law KB 5 Business Value Creation Corporate Level KC 2 Corporate Finance & Risk Management	Business Level KB4 Business Assurance, Ethics and Audit Corporate Level KC 1 Corporate Financial Reporting KC3 Corporate Taxation KC4 Corporate Governance, Assurance & Ethics KC5 Corporate Strategy & Contemporary Issues

Qualification

Exemptions from Curriculum (2015)

Knowledge modules to be
Completed

I. CIMA
Passed finalists of pre 2015 CIMA syllabus

Executive Level I

Executive Level II

Business Level

Corporate Level

KC 2 Corporate Financial and Risk Management

Corporate Level

KC1 Corporate Financial Reporting
KC3 Corporate Taxation
KC4 Corporate Governance, Assurance & Ethics
KC5 Corporate Strategy & Contemporary Issues

II. CIMA
Passed finalists of 2015 CIMA syllabus

Executive Level I

Executive Level II

Business Level

KB 1 Business Financial Reporting
KB 2 Business Management Accounting
KB 3 Business Taxation & Law
KB 5 Business Value Creation

Corporate Level

KC 2 Corporate Finance & Risk Management

Business Level

KB4 Business Assurance, Ethics and Audit

Corporate Level

KC 1 Corporate Financial Reporting

KC3 Corporate Taxation

KC4 Corporate Governance, Assurance & Ethics

KC5 Corporate Strategy & Contemporary Issues

Note: CIMA past finalists who completed only the CIMA Strategic case study exam under the CIMA 2015 syllabus are entitled to enjoy the exemptions granted in (i) above.

Skills pillar exemptions

Qualification	Exemptions from Curriculum (2015)	Skills modules to be completed
Passed finalists of CIMA	Skills Pillar Modules Executive Level Skills Pillar Modules Business Level Skills Pillar Modules	None Corporate Level SC 1 - Corporate Communication & People Skills SC 2 - Corporate Information Technology & Systems

Qualification

Exemptions from Curriculum (2015)

Skills modules to be
completed

Passed finalists of CIMA

Skills Pillar Modules

Executive Level Skills Pillar Modules

Business Level Skills Pillar Modules

None

Corporate Level

SC 1 - Corporate Communication & People Skills
SC 2 - Corporate Information Technology & Systems

Practical Training Requirement

CIMA passed finalists have to undergo 3 years of practical training as prescribed in Practical Training Guide of CA Sri Lanka.

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