Financial Reporting

Candidates are required to demonstrate their financial reporting skills through examples and questions. This section will assess your ability to produce and understand financial statements, including working with non-routine information. This section can be split into two parts: one is the Financial Statements Section, Requirements for Conversion and Trading Entity, and the other is the Financial Reporting Section, Balance Sheet Standard, Income Statement Standard, Statement of Cash Flows Standard. Candidates will be required to answer nine out of 20 questions correctly in this section.

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• Professional Competence, 45%

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There are four steps needed for you to register for your CIMA BA1 Certification Exam:

• Pay and schedule your exam through CIMA website

• Complete an online application form

• Complete the entry requirements form before you pay and schedule your exam. You will be asked to provide photos of photo IDs, your proof of address, and your proof of professional practice. You can also attach a passport size photo to the email if possible.

If you want to sit for the same exam again within the same year, you need to register for your exam through the latest registration.