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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How to pass CIMA BA1 Certification Exam?

CIMA BA1 Certification Exam only requires you to answer two-thirds of the questions correctly in each section. You cannot receive a special score or percentage for each section, and your final score will be the combined total of all three sections. You are expected to answer 140 out of 230 questions correctly in total. Candidates are able to resit for CIMA BA1 exam within two years with their membership number, if they wish to do so. If you are not satisfied with your examination result, you should contact CIMA immediately and ask for feedback on how to improve yourself further.

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Prerequisites of CIMA BA1 Certification Exam

If you already possess a degree in accounting, and you are working in the profession, then it is possible to sit the CIMA BA1 Certification Exam. You must have a minimum of two years of full-time experience as a qualified accountant before sitting the exam. Those who do not manage to obtain this experience before sitting the exam, they will still be able to sit for the exam after this period has passed. All applicants must have passed the first level of CIMA exams before sitting for this exam. This is a crucial pre-requisite as candidates cannot sit for this exam after they have already passed their first-level CIMA exams.

What is the duration, language, and format of CIMA BA1 Certification Exam

• Language: English
• Length of Examination: 130 minutes
• Format: computer-based
• Number of Questions: 20
• Passing score: 66.7% or a 45% overall mark

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