Enterprise pillar (E3): Interacting with the competitive environment; change management; evaluation of strategic options; implementation of strategic plans; performance pillar (P3): management control systems; risk and internal control; review of audit and control systems; management of financial risk; risk and control in information systems; financial pillar (F3): formulation of financial strategy; financing decisions; investment decisions and project control.
Вступительные требования
Students should hold the CIMA certificate in business accounting and the advanced diploma in management accounting; some highly relevant degree programmes and other qualifications are eligible for exemptions from the professional qualification; MBA graduates who register within 10 years of their degree are eligible for exemption from all certificate papers plus paper 4 at managerial level (organisational management and information systems); MBA graduates who register 10 years or more after gaining their degree are only eligible for exemption from the certificate papers.
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When attempting the strategic level subjects, students must sit all 3 examination papers (1 from each learning pillar papers enterprise; performance; financial), together at the first sitting; at any subsequent examination attempts, these papers may be taken in any order and combination; the pass mark for each of the strategic level subject examinations is 50% and permanent credit is awarded for any paper in which thecandidate scores 50% or more.
