GPAP CIMA: The Global Professional Accountants Programme

What is GPAP?

GPAP stands for Global Professional Accountants Programme. It is one of five pathways CIMA India runs, and this version is for members of Indian accounting bodies.

CIMA's full qualification has 16 exams across four stages. On GPAP, 15 of them are exempt. You sit only the last one, the SCS.

What this means: a qualified CA on CIMA's standard route still has 8 exams left. On GPAP you sit 1.

Who is GPAP for?

GPAP is for active members of:

• ICAI (the Institute of Chartered Accountants of India), or
• ICMAI (the Cost Accountants' institute, formerly ICWA).

The word "active" matters. CIMA India asks for a letter of good standing, so your membership needs to be current. GPAP is for members, not students. If you are still studying for CA or CMA, GPAP is not your route yet.

CIMA confirms eligibility when you apply. Treat GPAP as your likely route until CIMA says yes.

What is the one exam?

The one exam is the Strategic Case Study (SCS).

• It lasts 3 hours.
• It runs four times a year: February, May, August and November, over three days (Wednesday to Friday).
• The pass mark is 80 out of 150.
• In May 2026, 64% of candidates passed.
• It is based on a pre-seen: case material released before the exam.

The SCS is never exempt. Everyone who qualifies with CIMA sits it, on every route.

What does the GPAP fee cover?

The fee is £1,100 + 18% GST (£1,298 with GST). It is charged in pounds. Fee as of 27 Aug 2026, CIMA India.

Two things to note. First, the exam fee covers one attempt, and it is valid for one year, so plan your sitting inside that year. Second, the list does not mention the membership application at the end. Ask CIMA India what that step costs before you pay.

What documents do you need for GPAP?

CIMA India asks for six items:

1. Application form
2. Letter of good standing
3. Membership certificate
4. Final exam certificate
5. Updated CV
6. Government ID

How do you apply for GPAP, step by step?

1. Fill in the application form and collect your documents. Use the list above.
2. Send them to CIMA India. GPAP goes through CIMA India, not the standard online registration.
3. CIMA confirms your eligibility. Wait for this before you pay or buy anything.
4. Pay the fee. £1,100 + 18% GST.
5. Complete the online training. This is part of the fee.
6. Book and sit the SCS.
7. Apply for membership. The usual rule of 3 years' work experience applies.
8. Receive ACMA and CGMA. These are your two titles.

When could you sit the SCS?

GPAP takes about 6 months in total. Work backwards from the sitting you want. Here are the next four SCS sittings from CIMA's official timetable (updated 2 Sep 2026):

What this means if you start now, in October 2026:

• November 2026 leaves very little time. Booking closes on 3 Nov.
• February 2027 reuses the November 2026 pre-seen, so you prepare on the same case material as November. Booking closes on 2 Feb 2027.
• May 2027 shares a pre-seen with August 2027. That pre-seen comes out in March or April 2027. Booking closes on 5 May 2027.

About 6 months from now points to around the May 2027 sitting. February is possible if your application and preparation move quickly. CIMA confirms the dates when you book.

One more point. The syllabus gets an IFRS 18 update for case studies from May 2027. If you sit in May 2027 or later, prepare on the updated syllabus.

What does GPAP not do?

• It gives no audit rights. CIMA gives no statutory audit or signing rights in India. Your CA or CMA stays your statutory qualification.
• It does not replace your CA or CMA. It adds a management accounting qualification next to it.
• It does not skip the SCS. You still sit the one exam and must pass it.
• It is not for students or lapsed members. It is for active members.
• It is for members of Indian bodies. This version of GPAP is run by CIMA India for ICAI and ICMAI members.