2017 CIMA Certificate in Business Accounting - Update

We’ve decided to shed some light on the new 2017 CIMA Cert BA syllabus, that has become the current one for the certification level (as of 11 of January 2017).


What is CIMA Certificate in Business Accounting 


The CIMA Certificate in Business Accounting helps individuals and businesses to be successful by developing skills and knowledge, which are necessary in the current working environment. It is designed for those individuals with little or no accounting experience and knowledge. This certificate enables them to explore their business potential. Cert BA syllabus is a perfect stepping stone for those individuals who want a career in business and finance, as it teaches core business and financial skills beyond simple financial accounting.

The Cert BA is a complete qualification and also an entry route for the CIMA Professional Qualification. Those successful candidates who have completed Cert BA and CIMA professional qualification and qualify for membership will also be awarded with Chartered Global Management Accountant (CGMA) designation.

This is the new syllabus - download it here. Have a look at the video issued by the CIMA explaining what is Cert BA:


Rationale behind the change of the syllabus


CIMA updates its qualifications regularly to ensure its relevance, just like it was done for the professional level in 2015. CIMA also wants to ensure that the learning experience of its students matches with the real business world. The updated syllabus reflects emerging issues that business and financial communities are increasingly facing and responds to their needs for competent and confident financially skilled professionals.

Key benefits of the syllabus change:

  • Built for business – it addresses needs of people and business globally.
  • Unlocking talent – it unleashes potential in business and finance professionals and unlocks talent in businesses in a longer term.
  • Provides skills for tomorrow – it is a competency-based syllabus that equips students with the skills needed now and in the future.
  • Globally recognised

Watch the short video about the launch of the new 2017 Cert BA syllabus issued by CIMA:


Some Key Facts about the new 2017 Cert BA syllabus


WHEN has it been implemented?

Cert BA is introduced starting from 11th of January 2017.

WHAT has changed?

The syllabus of CIMA Certificate in Business Accounting now consists of four subjects BA1, BA2, BA3 and BA4 that replaced the old certificate syllabus C01, C02, C03, C04 & C05. However, the major change is that C03 has been discontinued and its contents have been distributed across BA1, BA2 and BA3.

WHAT does the new syllabus cover?

CertBA 2017 Syllabus


BA1 Fundamental of Business Economics


The syllabus aims at the following:

  • Focuses on the economic and operating context of business.
  • Assesses how the factors of competition, financial markets and government economic policy influence the organizations.
  • Deals with the information available to assist the management in evaluating and forecasting the consumers’ behaviour, markets and the economy in general.

We have used our business and academic experience in order to prepare Practice Kit for BA1 paper. Sign up for our free set of questions or purchase an online, interactive practice kit for $59.
BA1 free exam questions BA1 500 QA package



BA2 – Fundamentals of the Management Accounting


  • The syllabus teaches fundamental knowledge and techniques essential for the management accounting.
  • It helps the candidates to understand the position of the management accountant within an organization and the role of a CIMA.
  • It helps the students to understand the role of management accounting in the commercial context, in public sector bodies and in the society.

We have used our business and academic experience in order to prepare Practice Kit for BA2 paper. Sign up for our free set of questions or purchase an online, interactive practice kit for $59.
BA2 free exam questions BA2 500 QA package



BA 3 - Fundamentals of Financial Accounting


  • This syllabus will help students to obtain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities.
  • The syllabus ensures that students understand that financial statements are prepared within a conceptual and regulatory framework and they understand the role of legislation and accounting standards.
  • The syllabus is designed the way it ensures that students understand and apply necessary controls for the accounting system and the nature of errors.
  • The syllabus also covers the measurement of financial performance with the help of basic ratios.

We are working on creating our questions for BA3. We expect them to be available in the second half of September 2017.

BA 4- Fundamentals of Ethics, Corporate Governance and Business Law


  • Students will gain understanding of the professional standards to be demonstrated for the benefits of all stakeholders.
  • The students will understand the role of corporate governance, corporate responsibility and audit and their impact in the management of organizations.
  • The syllabus also considers the areas of contract law, employment law, administration and management of the companies.

We are working on creating our questions for BA4. We expect them to be available till the middle of October 2017.

How the new exam will look like?

  • icon cm partner cpEach Cert BA paper will last for 2 hours.
  • BA1, BA2 and BA3 will have 60 questions that are a combination of combination of narrative and numerical questions.
  • BA4 will have 80 questions, only narrative.
  • Question types will be very much like those for the professional level:
    • Multiple Choice
    • Multiple Response
    • Number Entry
    • Drag and Drop
    • Hot Spot
    • Item Sets
  • Results - the candidates will be provided a provisional result at the exam center followed by a ratified result within 48 hours. Cert BA exams will initially contain a grade of Pass / Marginal Fail / Fail and sectional performance feedback. Scaled scoring will be introduced later in 2017, bringing Cert BA exams in line with all Professional Qualification exams.
  • Passing score – to be honest it sounds very mysterious for me. Cima says that your results cannot be determined by a % score (just like for the professional level) and the only indication how far off you were from passing is an introduction of a marginal fail grade… So still not very useful. However later in 2017, scaled scores will be introduced – students will be expected to achieve a scaled score of 100 out of 150. Scaled scores cannot be converted back to percentage marks as a result of the standardisation method that is applied to reach scaled scores.
  • You still can take your own calculator to the exam room, as long as it is on the approved calculators' list – check you’re here.

How to schedule your exam?

The most convenient way is to login to “My CIMA” and click schedule an exam. It will guide you through the process.

The exam will take place in the Pearson VuUE location, that you can choose. Find the closest centre here.


Apparently the fees for each exam will slightly increase (ranging from 52 GBP to 67 GBP depending on your country where you are living – you can check exactly here). But think positively, they removed 1 exam, so overall it is cheaper J

Have a look how this Cert BA is integrated into the whole CIMA certification:

CertBA 2017 in CIMA perspective

Practice Tests Academy is currently offering questions for the Certification level, but only for the first 2 papers. We are working hard on preparing them. It takes a lot of time to prepare 500 questions of a high standard. I expect we are going to be ready to publish BA3 in the 2nd half of September and BA4 till the middle of October 2017.

Hope that you have found this article insightful and beneficial. Practice Tests Academy is wishing you good luck with your Cert BA exams!

Keep visiting this blog in order to get more CIMA related information. Next week we plan to explain what are the gateway exams. Stay tuned!


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