The P1 exam, officially titled Management Accounting, is the CIMA exam you pass to earn the CIMA Diploma in Management Accounting (Operational Level) certification, a credential at the Operational / Associate level. Passing it confirms the skills defined in the official exam outline, and it is associated with related credentials such as E1 Managing Finance in a Digital World, F1 Financial Reporting, Operational Case Study (OCS), CIMA Advanced Diploma in Management Accounting, CIMA Professional Qualification / CGMA.

The P1 exam includes 60 questions and gives you 90 minutes to finish them. That is a tight pace per question, so get used to reading each stem once, flagging anything uncertain, and moving on rather than getting stuck. Running timed practice tests in the Fast2test desktop or online test engine is the most reliable way to build that rhythm before exam day.

The passing score for the P1 exam is 100 out of 150 scaled score (~67%), and the official registration fee is Approx. £115–£145 / $150–$190 USD (varies by region & membership status). Keep in mind that a failed attempt means paying Approx. £115–£145 / $150–$190 USD (varies by region & membership status) again in full to retake it, so book your slot only when your scores on Fast2test practice tests sit consistently above the passing line.

CIMA lists the following prerequisites or eligibility notes for the P1 exam: CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics. Requirements can change over time, so confirm the details on the official exam page at CIMA's official site before you register.

You can register for the P1 exam through the official channels below:

• Official CIMA Registration & Booking
• Pearson VUE Scheduling

The exam is delivered in the following format: On-demand computer-based exam at Pearson VUE test centers or online proctored. Choose a date that leaves you enough time to work through the full 258-question practice set first.

CIMA recommends the following training resources for P1 candidates:

• Official CIMA Study Materials
• CIMA Approved Learning Partners

Official courses build the theory, and the 258 practice questions from Fast2test help you turn that theory into exam-ready speed and accuracy.

Yes. Fast2test offers a free PDF demo of the P1 material, so you can check the question style and answer quality before purchasing. Every purchase also includes 365 days of free updates, and if your product expires you can extend the update service at a 50% discount from your member zone.

Your purchase is protected by a 100% Money Back Guarantee with clear conditions: if you take the corresponding P1 exam within 60 days of purchase and do not pass, you can apply for a full refund. The candidate name must match the payer name, and you need to submit a scanned exam enrollment slip together with the official Score Report PDF within 2 days of taking the exam; claims are processed within 7 days. Sitting the exam within 3 days of purchase, downloading without taking the exam, free materials, and expired orders are not covered. If you would rather not take a refund, you can exchange your order for two free exam products of equal value and keep the update service on your original purchase.

Delivery is instant: your download links are emailed within one minute of payment, and you can also download directly from the website. If nothing arrives within 2 hours, contact customer service and check your spam folder. There is no limit on how many computers you can install the material on.

The P1 exam blueprint is divided into 4 domains, starting with Budgeting and Budgetary Control (25%); Cost Accounting for Decision and Control (30%); Dealing with Uncertainty in the Short Term (15%). For the complete domain-by-domain breakdown, see the Exam Topics section above — it lists every topic the current outline covers.