CIMA Management Accounting : P1

  • Exam Code: P1
  • Exam Name: Management Accounting
  • Updated: Jun 27, 2026     Q & A: 258 Questions and Answers

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About CIMA P1 Exam

For more information visit:

CIMA Official Website

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

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Below is the CIMA Operational CIMA P1 Accounting

  • Number of questions: 60
  • Language: English
  • Format: Multiple choices, multiple answers
  • Length of Examination: 90 minutes
  • Passing score: 70%

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What do you learn in P1?

  • How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.
  • Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.

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