Try CIMA : P1 valid & accurate questions and answers
Updated: Sep 13, 2026
No. of Questions: 258 Questions & Answers with Testing Engine
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Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles
The following will be discussed in CIMA P1 exam dumps:
- Apply the principles of corporate governance and ethics
- Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
- Identify the impact of tax regulation on transactions, decisions and profits
Understanding function and technical aspects of Prepare information to support short-term decision-making
The following will be discussed in CIMA P1 exam dumps:
- Apply appropriate techniques to deal with situations where there is risk and uncertainty
- Prepare information to support operational decisions
- Explain factors that could influence short-term decisions
- Apply appropriate techniques that support short-term decision-making
- Identify relevant costs and benefits
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | P1 |
| Exam Duration: | 90 minutes |
| Real Exam Qty: | 60 |
| Exam Price: | Approx. £115–£145 / $150–$190 USD (varies by region & membership status) |
| Exam Format: | Numeric Entry, Scenario-based questions, Drag and Drop, Computer-based Objective Test, Multiple Response, Multiple Choice |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Available Languages: | English |
| Related Certifications: | CIMA Advanced Diploma in Management Accounting F1 Financial Reporting Operational Case Study (OCS) CIMA Professional Qualification / CGMA E1 Managing Finance in a Digital World |
| Certificate Validity Period: | Lifetime validity (no expiry once passed) |
| Recommended Training: | Official CIMA Study Materials CIMA Approved Learning Partners |
| Exam Registration: | Pearson VUE Scheduling Official CIMA Registration & Booking |
| Sample Questions: | CIMA P1 Sample Questions |
| Exam Way: | On-demand computer-based exam at Pearson VUE test centers or online proctored |
| Pre Condition: | CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics |
| Official Syllabus URL: | https://www.cimaqualification.com/operational-level/p1-management-accounting |
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Cost Accounting for Decision and Control | 30% | - Cost-volume-profit (CVP) analysis - Activity-based costing - Standard costing and variance analysis - Absorption and marginal costing - Cost classification and behaviour - Concepts and purposes of costing |
| Dealing with Uncertainty in the Short Term | 15% | - Sensitivity analysis - Uncertainty in budgeting and decisions - Probability and expected values - Risk attitudes: maximin, maximax, minimax regret - Decision trees |
| Short-Term Commercial Decision Making | 30% | - Product mix decisions - Relevant costing principles - Limiting factor analysis - Make-or-buy and outsourcing decisions - Pricing strategies and decisions |
| Budgeting and Budgetary Control | 25% | - Preparation of functional and master budgets - Beyond budgeting and modern approaches - Flexible budgeting - Purposes and types of budgets - Budgetary control and performance reporting |
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