Transition arrangements for those registered before July 2004

For a five month period, between the 2 October 2006 and 2 March 2007, Certificate students could choose whether to sit assessments under the 2000 or 2006 Certificate syllabus.

From the 3 March 2007 all Certificate students will sit the new 2006 syllabus subject assessments.

If you have passed any assessments (or been awarded exemptions) from the 2000 Certificate syllabus, you have been given credits on a subject for subject basis against the new 2006 syllabus subjects as outlined below:

2000 Certificate syllabus	2006 Certificate syllabus
Paper C1 Management Accounting Fundamentals	Paper C01 Fundamentals of Management Accounting
Paper C2 Financial Accounting Fundamentals	Paper C02 Fundamentals of Financial Accounting
Paper C3 Business Mathematics	Paper C03 Fundamentals of Business Mathematics
Paper C4 Economics for Business	Paper C04 Fundamentals of Business Economics
Paper C5 Business Law	Paper C05 Fundamentals of Ethics, Corporate Governance and Law

You can log into your 'My CIMA' account and see your current exam status under both the 2000 and 2006 Certificate syllabus.

Please note that from 2 October 2006 any exemptions awarded for the Certificate level subjects will be from the new 2006 Certificate syllabus only.

CIMA Professional Qualification

Transition from Intermediate level to Managerial level

The CIMA Professional Qualification was examined for the first time in May 2005.

If you passed exams from the Intermediate level of the old 2000 syllabus, you have received credits for the new Managerial level subjects as shown in this table.

This also applies if you had exemptions from any Intermediate level exams.

Old syllabus	New 2005 syllabus
Paper 4 Finance	Nil
Paper 5 Business Taxation	Nil (see note 1 below)
Paper 6 Financial Accounting*	Nil (see note 2 below)
Paper 5 Business Taxation And Paper 6 Financial Accounting*	Paper P7 Financial Accounting and Tax Principles
Paper 7 Financial Reporting*	Paper P8 Financial Analysis
Paper 8 Management Accounting Performance Management	Paper P1 Management Accounting Performance Evaluation
Paper 9 Management Accounting Decision Making	Paper P2 Management Accounting Decision Management
Paper 10 Systems and Project Management	Paper P5 Integrated Management
Paper 11 Organisational Management	Paper P4 Organisational Management and Information Systems

*Either variant of Paper 6 or 7 is applicable i.e. 6a or 6b, 7a or 7b

Important information

Note 1

By the end of January 2005, if you had passed Paper 5 Business Taxation but had not passed Paper 6 Financial Accounting (from the 2000 syllabus) you had to take the new paper P7 Financial Accounting and Tax Principles paper.

Note 2

By the end of January 2005, if you had passed Paper 6 Financial Accounting, but had not passed Paper 5 Business Taxation (from the 2000 syllabus) you could either-

Sit the new paper P7 Financial Accounting and Tax Principles paper or

Take the new CIMA Professional Development Certificate level award in Business Taxation (the deadline for students wanting to use this award as part of their transition arrangements was 31 December 2006 - however it is still available for anyone waiting to sit it for their professional development).

Transition from Final level to Strategic level and TOPCIMA

If you passed exams from the Final level of the old 2000 syllabus, you will receive credits for the new Strategic level subjects and the TOPCIMA as shown in this table.

This also applies if you had exemptions from any Final level exams.

Old syllabus	New 2005 syllabus
Paper 12 Management Accounting Business Strategy	Paper P6 Management Accounting Business Strategy
Paper 13 Management Accounting Financial Strategy	Paper P9 Management Accounting Financial Strategy
Paper 14 Management Accounting Information Strategy	Paper P3 Management Accounting Control and Risk Strategy
Paper 15 Management Accounting Case Study	Paper P10 Test of Professional Competence in Management Accounting