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Certification Provider:	CIMA
Exam Code / Number:	P2
Exam Name:	Advanced Management Accounting
Exam Questions:	205
Last Updated:	Jun 19, 2026
Corresponding Certification:	CIMA Management

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CIMA P2 Exam Syllabus Topics:

Topic	Details
Topic 1	Discuss various approaches to the performance and control of organisations Managing the Costs of Creating Value
Topic 2	Explain the behavioural and transfer pricing issues related the management of responsibility centres
Topic 3	Analyse the performance of responsibility centres and prepare reports Capital Investment Decision Making
Topic 4	Explain the steps and pertinent issues in the decision-making process Analyse types of risk in the medium term
Topic 5	Apply cost management and cost transformation methodology to manage costs and improve profitability
Topic 6	Apply value management techniques to manage costs and improve value creation Apply investment appraisal techniques to evaluate different projects
Topic 7	Analyse risk and uncertainty associated with medium-term decision-making Compare and contrast quality management methodologies
Topic 8	Managing and Controlling the Performance of Organizational Units Discuss pricing strategies

Reference: https://planner.cimaglobal.com/proqual/2019/management/P2

CIMA CIMAPRO19-P02-1 (Advanced Management Accounting) Certification Exam is a computer-based exam that can be taken at any time of the year. P2 exam consists of 90 multiple-choice questions, and candidates have three hours to complete the exam. To pass the exam, candidates must score at least 70%. Candidates who pass the exam receive a certificate from CIMA, which is recognized globally and is highly respected in the industry.

CIMA CIMAPRO19-P02-1 (Advanced Management Accounting) Exam is an advanced level certification exam offered by the Chartered Institute of Management Accountants (CIMA). P2 exam is designed to assess the knowledge and skills of candidates in the field of management accounting, including budgeting, performance management, cost management, and financial decision-making. The CIMAPRO19-P02-1 exam is a computer-based test that is conducted globally, with testing centers available in various locations around the world.

CIMA P2 exam covers a broad range of topics related to strategic management accounting, including cost management, performance evaluation, and risk management. The syllabus is divided into three main areas: cost accounting systems, decision-making techniques, and risk and control. Students are expected to have a solid understanding of these areas as they are essential for providing effective management accounting advice.