A qualified CA has two ways into CIMA. Through CIMA India's GPAP, you sit one exam, the Strategic Case Study, for £1,100 + 18% GST, in about 6 months. On the standard route, you start at Management level and sit 8 exams. CIMA has no exemption agreement with ICAI, so the "CAs sit only the SCS" idea holds only through GPAP.
What are the two ways to do CIMA after CA?
CIMA has 16 exams in four stages. As a CA, you skip a large part of them either way. The question is how many.
Route 1: GPAP through CIMA India. GPAP stands for Global Professional Accountants Programme. It is for active members of ICAI (and of ICMAI). 15 of the 16 exams are exempt. You sit only the Strategic Case Study (SCS).
Route 2: the standard route with exemptions. You register with CIMA directly. CIMA's exemption calculator starts an ICAI member at the Management level. That means 8 exams are exempt and 8 are left: E2, P2, F2, the Management Case Study (MCS), E3, P3, F3 and the SCS.
Both routes end with the same two titles: ACMA (CIMA associate member) and CGMA (Chartered Global Management Accountant).
GPAP vs the standard route: how do they compare?
| GPAP (through CIMA India) | Standard route with exemptions | |
|---|---|---|
| Who | Active ICAI members | ICAI members |
| Exams you sit | 1: the SCS | 8: E2, P2, F2, MCS, E3, P3, F3, SCS |
| Time | About 6 months | Depends on your pace |
| Cost | £1,100 + 18% GST (£1,298 with GST) | £99 registration, then each exam paid separately: £1,789 for all 8 at 2026 India (Band 2) rates, one attempt each |
| What's included | Registration, SCS exam fee (one attempt, valid one year), online training, study resources, tutor support | Registration with the first year's subscription. Exemptions are free. Tuition is separate. |
| Where you apply | CIMA India: application form and documents | aicpa-cima.com/register |
GPAP fee as of 27 Aug 2026 (CIMA India). Standard fees as of 7 Oct 2026 (aicpa-cima.com). Standard exam fees rise 2 to 4% on 1 January 2027.
What this means for you: on GPAP you sit 1 exam instead of 8. Even before tuition, the standard route's registration and exam fees (£1,888 if you pass every exam first time) are higher than the GPAP fee.
Does CIMA have an exemption agreement with ICAI?
No. Many blogs say a qualified CA sits only the SCS on the standard route. That is not correct today.
CIMA is not on ICAI's own list of agreements with other accounting bodies (updated 20 May 2026).
The SCS-only claim comes from a 2015 deal between CIMA and ICMAI, the body for Cost Accountants. Some articles labelled it ICAI by mistake.
One more point. If you hold ICAEW membership through ICAI's mutual recognition deal, CIMA does not accept it for exemptions.
So for an Indian CA today, the one-exam route is GPAP.
Who can apply for GPAP, and what do you send?
GPAP is for active members of ICAI or ICMAI. CIMA India asks for:
- the application form
- a letter of good standing
- your membership certificate
- your final exam certificate
- an updated CV
- a government ID
CIMA confirms whether you are eligible. Once you pass the SCS, you apply for membership. The usual rule of 3 years' work experience applies before you receive ACMA and CGMA.
The SCS itself is a 3-hour exam held in February, May, August and November. It is never exempt. Everyone sits it, on every route.
When does the standard route make sense?
The standard route is CIMA's default path. It fits if your ICAI membership is not active, or if GPAP is not open to you for another reason. Ask CIMA India which route is likely for you.
How it works:
- Check your start point in CIMA's free exemption calculator (aicpa-cima.com/exemption-calculator).
- Register at aicpa-cima.com/register and pay £99. This includes your first year's subscription.
- Upload your ICAI membership or final certificate. Copies only.
- CIMA reviews your documents and confirms your exemptions. There is no appeal, and an exemption you turn down cannot be claimed back.
- Book your exams in MyCIMA through Pearson VUE.
After the first year, the student subscription is £150 a year, due by 31 March. CIMA's site also shows an October offer: register in October 2026 and pay no subscription until January 2028. November and December registrations get 14 and 13 months. The offer runs until 31 December 2026, per CIMA's site; check CIMA's terms.
Don't buy courses for exempt papers before CIMA confirms your exemptions.
Why would a CA add CIMA and CGMA?
CIMA's India page asks "Is CIMA better than CA?" and answers "Neither." The two do different jobs.
- Choose CA for audit, tax or practice.
- Choose CIMA for corporate finance, FP&A, business partnering or the CFO track.
CIMA's page adds that "many professionals complete both." That is the case for a CA adding CGMA. Your CA covers the statutory side. CIMA covers the management side: planning, analysis and working with the business.
CIMA says it is recognised by MNCs, Indian corporates and Global Capability Centres (GCCs). It names Bengaluru, Hyderabad, Pune, Mumbai, Delhi NCR and Chennai as hiring hubs. CIMA has 597,000 members, candidates and registrants in 188 countries and territories.
CIMA gives no statutory audit or signing rights in India. CGMA adds to your CA. It does not replace it.
- Our SCS course prepares you for the one exam GPAP asks for. It is also the last exam on the standard route.
- Start free with our case study mini course.
- We help you apply for GPAP through CIMA India, from the form to the documents.
- Finntutors is a CIMA Global Learning Provider and has won CIMA's Global Pass Rate Excellence Award four times in a row. We are also listed as a Registered Tuition Provider on CIMA India's website, and hold a 4.9 Trustpilot rating from 100+ reviews.
Not sure which route is yours?
Message us on WhatsApp with your qualification and years of experience. We will tell you your likely route, what CIMA needs from you, and help you apply. CIMA confirms the final route.
Questions people ask
Can a CA do CIMA with only one exam?
Yes, through GPAP with CIMA India, if you are an active ICAI member. You sit the Strategic Case Study. CIMA confirms eligibility.
Does CIMA have an exemption agreement with ICAI?
No. ICAI's own list of agreements, updated 20 May 2026, names 8 bodies and CIMA is not one of them.
How many exams does a CA sit on the standard route?
8: E2, P2, F2, the MCS, E3, P3, F3 and the SCS. CIMA confirms your exemptions after you register and upload documents.
I am CA Inter or IPCC, not yet qualified. What applies to me?
ICAI IPCC gives 4 exemptions, leaving 12 exams. CA Intermediate (new scheme) has no record in CIMA's calculator, and CIMA India says it "may qualify", so it is assessed case by case.
Does CIMA give audit or signing rights in India?
No. CIMA gives no statutory audit or signing rights in India. For that, your CA is the qualification.
Please check before you apply. CIMA sets its own fees, exemptions and entry rules, and they can change. This article reflects CIMA's published information and CIMA India's pathway details as of 16 Oct 2026 (India pathway prices as of 27 Aug 2026, CIMA India). Your exact route and fee are confirmed only by CIMA when you apply. Contact the CIMA India office ([email protected]), or ask us and we will connect you. Finntutors is an independent tuition provider and does not decide exemptions or fees.
Sources
- CIMA India pathway sheet (GPAP fee, inclusions and documents), 27 Aug 2026
- CIMA India page ("Is CIMA better than CA?", recognition, hiring hubs), updated 13 Oct 2026
- ICAI list of agreements with overseas accounting bodies, updated 20 May 2026
- CIMA exemption calculator, aicpa-cima.com/exemption-calculator, read 16 Oct 2026
- AICPA & CIMA fees page, aicpa-cima.com, updated 7 Oct 2026
- CIMA October registration offer, myfuture.cimaglobal.com, 2026
- CIMA India list of Registered Tuition Providers, updated 9 Apr 2026
