The CGMA Finance Leadership Program (FLP) is CIMA's online route to the same CIMA qualification. There are no objective test exams to book: you pass short assessments for each topic on CIMA's platform instead. You then sit the same case study exams as every CIMA student, and you need 1, 2 or 3 of them depending on where you start.
What is CIMA FLP?
CIMA has two ways to the same qualification. On the exam route, you sit objective test exams at Pearson VUE, then a case study at the end of each level. On FLP, you study and get assessed online, at your own pace, and the case study is the only exam you book.
Both routes lead to the same awards: the CIMA Diploma after the Operational level, the Advanced Diploma after the Management level, and CGMA after the Strategic level plus 3 years of relevant experience.
FLP is open to learners worldwide. CIMA says it is not yet available in China.
How does FLP work without objective test exams?
Each level is split into topics. For most topics you pass a short online assessment before you move on. CIMA calls these topic-level assessments. CIMA says they cover the same ground, in the same format and at the same difficulty as the objective tests, and that you answer about three times as many questions.
Topics are grouped into competency areas. Each competency area ends with a Business Simulation Assignment, a practice task where you use what you learned. It is not graded, but you must do it.
What this means: FLP does not skip the objective test content. It replaces one big exam per subject with many small online checks.
Which case studies do FLP students sit?
FLP learners sit the same case study exams as everyone else, under the same conditions: the Operational (OCS), Management (MCS) and Strategic (SCS) case studies. Each is a 3-hour exam built on a pre-seen, held four times a year, in February, May, August and November.
How many you need depends on your starting level, which CIMA sets from your degree, professional body or experience. The rules are the same as on the exam route.
| You start at | Case studies you sit |
|---|---|
| Operational level (often a business degree) | 3: OCS, MCS and SCS |
| Management level (often an accounting or finance degree, or full members of many accounting bodies) | 2: MCS and SCS |
| Strategic level (for example, US CPAs) | 1: SCS |
CIMA confirms your starting level when you register. You pass each case study to move up to the next level.
When can you sit your case study on FLP?
You can book your case study as soon as booking opens for that exam window. But CIMA only lets you sit it once you have passed all the assessments and done all the simulation assignments for that level.
CIMA's current guidance says to finish this learning at least 5 weeks before the exam window starts. If you have not, your booking is cancelled, and you can use the same exam credit for a later window.
What this means: plan backwards. If you want to sit the November case study, aim to finish your level's learning by late September, so you have time left for case study practice.
What does FLP cost, and what is included?
CIMA sells FLP as packages called Skills Core, Skills Plus and Skills Premium, for 1, 2 or 3 years. Skills Plus and Premium include exam credits; Skills Core does not. Prices and packages vary by country, so check CIMA's own enrolment page for yours.
In India, CIMA India lists FLP at £2,000 + 18% GST or £3,400 + 18% GST. Its pathway sheet says this covers registration, exam fees with 2 attempts per case study, the FLP online platform, study resources and live sessions.
A few points that catch people out:
- Two attempts per case study. Skills Plus and Premium include two exam credits for each case study you need. They end when your subscription ends.
- Your subscription must be active to sit. You cannot pause it. You can renew from 90 days before it ends.
- After two attempts, you buy a further attempt from Pearson VUE when you book.
- Membership fees are extra. The membership application and full membership fees are not part of FLP.
FLP or the exam route: which suits you?
| FLP | Exam route | |
|---|---|---|
| Objective tests | Short online assessments for each topic | One exam per subject at Pearson VUE |
| Case studies | Same exams | Same exams |
| Pace | Your own, within your subscription | Your own; tests can be booked any day |
| Cost | One package price for the period | Pay per exam and per year |
FLP suits people who like steady online study with small checks along the way. The exam route suits people who prefer to prepare for one exam at a time, or who want a classroom course for each objective test.
Where FLP learners want more help: the case study
On FLP, most of your learning is short online assessments with clear right answers. The case study is different: a 3-hour written exam where you apply what you know to a company you meet in the pre-seen, under time pressure.
CIMA's FLP includes an exam review course with mock exams, some of them marked by a tutor. If you want more practice than that, the useful kind is case study specific: understanding the pre-seen, knowing what each task is really asking, writing to time, and getting your answers marked with feedback.
- Our case study courses prepare you for the same exams FLP learners sit: OCS, MCS and SCS. They include our pre-seen analysis, live classes, timed mocks marked by our tutors with detailed feedback, and FinnAI for questions about the pre-seen.
- They are extra practice alongside CIMA's FLP material, not a replacement for it. CIMA gives no FLP credit for learning with other providers, so you still complete your FLP assessments on CIMA's platform.
- 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.
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Questions people ask
Do FLP students skip the objective tests?
They skip the objective test exams, but not the content. On FLP you pass short online assessments for each topic instead, which CIMA says match the objective tests in format and difficulty.
Is the FLP case study the same as the normal case study?
Yes. CIMA uses the same case study exams for every student, whichever route they study by, under the same conditions and to the same standard.
How many exam attempts do I get on FLP?
Skills Plus and Premium include two attempts at each case study you need, while your subscription is active. After that you buy a further attempt from Pearson VUE.
When must I finish my FLP learning before a case study?
CIMA's current guidance is at least 5 weeks before the exam window starts. If the learning for your level is not done by then, your booking is cancelled.
Does a Finntutors course count towards my FLP progress?
No. CIMA gives no FLP credit for learning with other providers. Our courses are extra case study preparation alongside FLP.
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 23 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
- AICPA & CIMA, "The CGMA Finance Leadership Program" (aicpa-cima.com, updated 8 Jul 2026), read 23 Oct 2026
- AICPA & CIMA, "Before buying FLP" FAQ (updated 8 Jul 2026), read 23 Oct 2026
- AICPA & CIMA, FLP "Exams and assessment" (updated 30 Jul 2026), read 23 Oct 2026
- AICPA & CIMA, "CGMA Finance Leadership Program in India" (updated 20 Oct 2026), read 23 Oct 2026
- CIMA India pathway sheet, 27 Aug 2026
