CIMA exemptions let you skip exams you have already covered in a degree or professional qualification, and they are free.
An Indian CA or CMA member is likely to start at the Management level with 8 exams left on the standard route, or sit just 1 exam through GPAP.
CIMA confirms your exemptions only after you register and upload your documents.
Do CIMA exemptions cost anything?
No. CIMA's fees page says: "There is no charge for exemption fees." You pay the normal £99 registration, and that is all you pay to have your exemptions assessed.
How does a CIMA "start point" work?
CIMA has 16 exams in a fixed order:
- Certificate in Business Accounting: BA1, BA2, BA3, BA4
- Operational level: E1, P1, F1, then the Operational Case Study (OCS)
- Management level: E2, P2, F2, then the Management Case Study (MCS)
- Strategic level: E3, P3, F3, then the Strategic Case Study (SCS)
Your "start point" is the first exam you sit. Everything before it is exempt. So if you "start at the Management tests", you skip 8 exams and sit the other 8.
The SCS is never exempt. Everyone sits it.
You can check your likely start point for free in CIMA's exemption calculator at aicpa-cima.com/exemption-calculator.
What exemptions do Indian qualifications get?
These are from CIMA's exemption calculator, read on 16 Oct 2026.
| Qualification | Exempt | Exams left |
|---|---|---|
| ICAI (CA) member | 8 (start at Management tests) | 8: E2, P2, F2, MCS, E3, P3, F3, SCS |
| ICAI IPCC | 4 (BA1 to BA4) | 12 |
| CA Intermediate (new scheme) or CA Foundation | No record in the calculator. CIMA India's page says CA Inter "may qualify" | Assessed case by case |
| ICMAI (CMA) member | 8 (same as CA) | 8 |
| ICSI (CS) member | 4 | 12 |
| Most B.Com degrees (Mumbai, Calcutta, Madras, Gujarat, Osmania, IGNOU) | 4 | 12 |
| Delhi University B.Com | 7 | 9 |
| B.Com from Christ, Bangalore University or SRCC | 8 | 8 |
| Many finance MBAs (Bangalore, Gujarat), Mumbai MFM, Madras MSc A&F | 11 (start at MCS) | 5 |
Degree results vary by university and course, so treat these as examples. Your own course is what CIMA assesses.
Is there a CIMA exemption agreement with ICAI?
No. CIMA is not on ICAI's own list of agreements with other accounting bodies (updated 20 May 2026).
Many blogs say "CAs sit only the SCS". That claim comes from a 2015 deal with ICMAI (the Cost Accountants' institute) that was wrongly labelled ICAI. For an Indian CA today, the one-exam route is GPAP, not standard exemptions.
For Indian CAs and CMAs, is GPAP better than standard exemptions?
If you are an active member, GPAP means you sit 1 exam instead of 8.
| Standard route with exemptions | GPAP | |
|---|---|---|
| Who | ICAI (CA) or ICMAI (CMA) member | Active members of ICAI or ICMAI |
| Exams to sit | 8 | 1 (the SCS); 15 exempt |
| How you apply | Online at aicpa-cima.com/register | Through CIMA India: application form plus documents |
| Fee | £99 registration, then each exam fee and yearly subscription | £1,100 + 18% GST |
| What the GPAP fee includes | Registration, SCS exam fee (one attempt, valid one year), online training, study resources, tutor support | |
| Time CIMA India quotes | Not stated | About 6 months |
Which suits you is your choice, and CIMA India confirms whether you qualify.
What if I also hold ACCA or US CPA?
| Qualification | Exams left |
|---|---|
| ACCA member | 8 |
| ACCA Applied Skills | 9 |
| ACCA Applied Knowledge | 12 |
| US CPA (licensed) | 1: SCS only |
What exemptions do common qualifications get?
These are from CIMA's exemption calculator, read on 16 Oct 2026.
| Qualification | Exams left |
|---|---|
| ACCA member | 8 |
| ACCA Applied Skills | 9 |
| ACCA Applied Knowledge | 12 |
| US CPA (licensed) | 1: SCS only |
| CPA Canada member | 1: SCS only |
| CPA Australia member | 1: SCS only |
| ICAEW, ICAS, CA Ireland or CA ANZ member | 8 |
| MIA (Malaysia) members with 6 years' relevant experience | 1: SCS only |
| ISCA (Singapore) member | 1: SCS only |
| HKICPA member | 1: SCS only |
For degrees, CIMA's calculator lists courses university by university. Check yours there.
What exemptions do Southern African qualifications get?
These are from CIMA's exemption calculator, read on 16 Oct 2026.
| Qualification | Exams left |
|---|---|
| SAICA member (CA(SA)) with 3 years' experience; agreement from May 2022 | 1: SCS only |
| SAICA member without 3 years' experience | 8 |
| ICAZ (Zimbabwe) member | 1: SCS only |
| ICAN (Namibia) member, agreement from Feb 2023 | 1: SCS only |
| ACCA member | 8 |
Our guide for SAICA members covers fees, dates and steps. For degrees, CIMA's calculator lists South African courses university by university.
What are the rules for CIMA exemptions?
- Degrees need 50% overall to count for exemptions.
- Age of the degree. A degree 7 or more years old gets only the Cert BA exemptions (BA1 to BA4).
- Confirmed after you register. CIMA confirms exemptions only after you register and upload your documents. A calculator result is a guide, not a decision.
- No appeal. CIMA's decision on exemptions is final.
- Turned down means gone. If you decline an exemption, you cannot claim it back later.
- No exemptions through mutual recognition memberships. If you gained a membership through a mutual recognition deal, you cannot use it. For example, an Indian CA's ICAEW membership obtained via ICAI does not count.
One practical point: do not buy courses for papers you expect to be exempt until CIMA has confirmed the exemption.
What documents do I need?
Standard route (online):
- For a degree: mark sheets for every year, plus the degree certificate.
- For a professional body: your membership certificate or final certificate.
- Copies only, not originals.
- A certified translation for anything not in English.
GPAP (through CIMA India): application form, letter of good standing, membership certificate, final exam certificate, updated CV and a government ID.
How do I apply?
- Check your likely start point in CIMA's free exemption calculator.
- Register at aicpa-cima.com/register. No minimum education is needed.
- Upload your documents.
- Pay the £99 registration. CIMA reviews your documents and confirms your exemptions.
- Book your exams in MyCIMA through Pearson VUE.
India pathways (GPAP, A-Star, FLP, SEP and C-Suite) go through CIMA India instead, with an application form and documents.
- We check your documents against your likely route before you apply, and help you apply, on the standard route or through CIMA India.
- If GPAP is your likely route, our SCS course prepares you for the one exam you sit.
- Start free with our case study mini course.
- 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.
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
Are CIMA exemptions free?
Yes. CIMA charges nothing for exemptions. You pay only the £99 registration.
How many exams does an Indian CA sit for CIMA?
On the standard route, 8. Through GPAP, an active ICAI member sits 1, the Strategic Case Study. CIMA India confirms eligibility.
Can I appeal an exemption decision?
No. CIMA's decision is final, so upload complete documents the first time.
Is my old degree still valid for exemptions?
A degree that is 7 or more years old gets only the Cert BA exemptions (BA1 to BA4).
Can I skip the Strategic Case Study?
No. The SCS is never exempt, on any route.
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. 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 exemption calculator, aicpa-cima.com/exemption-calculator (read 16 Oct 2026)
- AICPA & CIMA, fees page, aicpa-cima.com (updated 7 Oct 2026)
- AICPA & CIMA, registration, aicpa-cima.com/register (read 16 Oct 2026)
- CIMA India page (updated 13 Oct 2026)
- CIMA India pathway sheet (27 Aug 2026)
- ICAI, list of agreements with other bodies (updated 20 May 2026)
