Is the first level of the CIMA Professional Qualification and consists of three subject areas.

CIMA Professional Qualification

Award: CIMA Diptoma in Management Accounting (CIMA Dip MA)

This is the first level of the CIMA Professional Qualification and comprises of three computer-based Objective Tests and one Case Study exam. Students will learn how to prepare financial statements, provide management accounting information and use appropriate tools for decision making through a broad understanding of business.


The three OTQ subjects at CIMA Operational Level can be sat in any order and in any combination. Once the Objective Test Exams are completed, candidates can sit for their final examination at this level, CIMA Operational Level Case Study, which is a three-hour online exam. Operational Level Subjects Are:

01. E1 :

Managing Finance in a Digital World

02. P1 :

Management Accounting

03. F1 :

Financial Reporting

Operational Level Case Study ( OCS )

Operational Case Study Exam


Organisational Management


Management Accounting


Financial Reporting and Taxation

Operational Level . Award: CIMA Diptoma in Management Accounting (CIMA Dip MA)

Operational Level Intakes

Operational Level Intakes

There are three OTQ Intakes per year for CIMA Operational level in February,June and December. Case study intakes will be in January, April, June and October every year.

Intake times may vary every year, please contact us for the updated intake seasons.

Wisdom Course Fees

  • OTQ 1 subject
  • Rs 27,370/
  • OTQ 2 subjects
  • Rs 37,415/-
  • OTQ 3 subjects
  • Rs 50,200/-
  • Operational Case Study (OCS)
  • Rs 25,630/-

CIMA-UK Registration and Exam Fees

  • OTQ 1 subject
  • USD 200
  • OTQ 2 subjects
  • USD 370
  • OTQ 3 subjects
  • USD 500
  • Operational Case Study (OCS)
  • USD 200

CIMA Operational Level UK Exam Fees

  • Operational level Objective Tests
    (per subject) GBP 125
  • Operational level Case Study exam GBP 223

*KAPLAN-CIMA official study material available on demand

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Why Choose Wisdom

Why Choose Wisdom For CIMA Operational Level

  • Highest pass rates in the country for CIMA Operational Level OTQ and case study exams
  • The most dedicated panel of lecturers in the country
  • Highest number of students passing their OTQ and case study exam at the first attempt
  • Produced 17 out of 18 Operational Case Study prizes in the country (since March 2015)

CIMA Operational Level @WISDOM

The CIMA Operational Level is examined by three Objective Test Exams and an Integrated Case Study. Since the introduction of case studies into the syllabus since 2015, Wisdom has gone from strength to strength with its superior teaching quality thanks to its impeccable panel of lecturers. Producing 17 out of 18 Operational Case Study prizes and many a number of students going on to achieve a perfect score of 150 out of 150 for E1, P1 and F1 subjects at the OTQ exams indicate the highest standards of delivery maintained by Wisdom as a CIMA global premium partner institute.

Our Partners

Wisdom Business Academy is a renowned teaching partner for professional qualifications. Wisdom is partnered with several prestigious international universities in UK and Australia to provide undergraduate and postgraduate degrees connected with CIMA and ACCA qualification.

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