CIMA Professional Operational
Operational is the first level of CIMA's CGMA Professional Qualification. After completing this level, you will gain CIMA's Diploma in Management Accounting and be on your way to becoming a chartered management accountant in Malaysia.
With pass rates that are consistently above the global average, Kaplan is one of the leading learning providers in Malaysia for those looking to become CGMA-qualified. Explore our part-time and fully flexible CIMA online courses and discover how Kaplan can help you sit your exams confident and ready to succeed.
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Entry requirements
To study for CIMA's CGMA Professional Operational level, you'll first need to complete your CIMA Certificate in Business Accounting. Those with a prior AAT Level 4 qualification or an accountancy or finance degree can also begin at this level.
You can find a full list of CIMA exemptions online, or use the AICPA and CIMA exemptions calculator to see whether you qualify.
Syllabus and modules
Within the Operational Level, you'll learn about managing finance in a digital world, costs and analysis used in production, and financial reporting and taxation.
This level comprises three Objective Test subjects and one Case Study. You need to pass all assessments to be able to move on to CIMA's CGMA Professional Management Level and then CIMA's CGMA Professional Strategic Level.
Subjects (4)
Compare study methods ›Managing Finance in a Digital World (E1)
EssentialYou’ll learn about the role of finance in organisations, the structure and shape of the finance function, and how it interacts with the organisation to create and preserve value.
Live Online
From US $ 662.00
OnDemand
From US $ 88/month
Management Accounting (P1)
EssentialYou’ll learn the importance of costs in the production, analysis and use of information for decision-making in companies. P1 covers short-term budgeting, and making short-term decisions on products and services, as well as digital issues in costing.
Live Online
From US $ 662.00
OnDemand
From US $ 88/month
Financial Reporting (F1)
EssentialYou’ll learn about the regulation and preparation of financial statements, giving you the skills to produce basic financial statements for individuals. You’ll also learn about working capital and business tax.
Live Online
From US $ 662.00
OnDemand
From US $ 88/month
Operational Case Study (OCS)
EssentialYou’ll be tested on your overall knowledge of E1, P1, and F1. Using the skills gained during the level, you’ll resolve issues that a management accountant may come across at work.
Live Online
From US $ 857.00
OnDemand
From US $ 88/month
CIMA's CGMA Operational level exams
You must pass all three Objective Tests before you can sit your Case Study exam. The Objective Tests are computer-based and are 90 minutes long. They can be sat in any order and taken at any time of the year.
You'll receive a provisional pass/fail result at the end of your Objective Test exam. This grade will then be confirmed on your MY CIMA account within 48 hours.
The Case Study exam is a three-hour computer-based assessment. It evaluates your research and analysis abilities, information presentation, and persuasion and communication skills. You can sit this CIMA exam throughout the year in four windows: February, May, August, and November.
This exam is based on a pre-seen that will be released approximately 7 weeks before the exam window. This is valid for two sittings: one pre-seen for May and August and another for November and February.
How long does it take to pass CIMA's CGMA Operational level?
For most learners, it takes around 12 months to complete this level. That being said, the duration of your CGMA Professional Operational studies can vary depending on the amount of time you can dedicate to them.
Completing CIMA's qualifications in Malaysia with Kaplan
As one of the only CIMA-approved training providers in Malaysia, we're proud to help Malaysian learners complete their CIMA qualifications through our flexible remote learning methods. When you choose Kaplan to complete CIMA's CGMA Operational Level, you can benefit from.
High pass rates
Kaplan's pass rates are consistently 27% above the global average,* an impressive statistic that led to us winning the prestigious CIMA Global Pass Rate Excellence Award for three consecutive years.
Award-winning provider
Beyond our AICPA & CIMA Registered Tuition Provider status, Kaplan has earned prestigious awards, such as the 2023 Learning Technologies Award for Excellence in the Design of Learning Content.
Flexible payment plans
Malaysian learners can pay for CIMA’s CGMA Operational Level course through three flexible payment plans: monthly, every 3 months, or every 12 months.
Value for money
All Kaplan learners receive a set of comprehensive CIMA study materials included in their course fees. Kaplan’s courses are also 100% claimable via the HRD Corp** and those who are members of the MIA receive a 10% discount on our Live Online courses.
Expert tutors
Kaplan learners are taught by subject experts with years of experience in the industry. Not only are our lecturers on hand to guide you through every part of CIMA’s CGMA syllabus, whether you’re learning through Live Online classes or OnDemand studying, but they also offer out-of-hours support.
Live chat support
You can reach out to our academic support team 7 days a week through our LiveChat, discussion forum and online community, and email service. Get help with everything from exam advice and personalised feedback to progression plans.
*Kaplan's Case Study pass rates versus the global average pass rate of 64%, across all levels in 2023. Valid as of March 2024.
**Terms and conditions apply.
Study Materials
All Kaplan learners receive a set of comprehensive CIMA study materials, included within the price of their Operational Level course. As CIMA's only official publisher in Malaysia, you can be sure our study materials include everything you need to know to succeed in your CIMA exam first time.
The specific materials you receive is based on the study method you choose, and whether you're completing an Objective Test or Case Study course. The following materials are included in Kaplan's Objective Test courses.
Digital Study Text powered by BibliU
Progress through CIMA's full CGMA syllabus with this fully interactive digital textbook containing worked examples and activities.
Integrated Workbook
A key resource for your studies integrated at every stage of the course. Your integrated workbook includes tips for when to use your other study materials and space to add handwritten notes. OnDemand learners receive a standard digital PDF version, while Live Online learners receive a standard digital PDF version and a printed version, as well.
Application modules
Deepen your knowledge of key topics and how your new knowledge can be applied to practical scenarios with application modules.
Study modules
Work step by step through the whole syllabus with these engaging online modules containing bite-sized tutor-led lectures.
Study programme
View an outline of the CIMA course structure, providing support on when and how to start each module. For Live Online your study programme is accessed on MyKaplan and is integrated into your course. For OnDemand, the study programme outlines the recommended weekly pace, however, there is a customisable version available if you wish to study at your own pace.
Revision cards
Study on the go with pocket-sized revision cards containing brief notes on the essential topics from the syllabus. OnDemand learners receive a standard digital PDF version, while Live Online learners also receive a standard digital PDF version and a printed version.
Digital Exam Kit powered by BibliU
Test your knowledge and prepare for your CIMA exam with our interactive digital exam kit.
The following materials are included in Kaplan's Case Study courses
Digital Study Text powered by Bibliu
CIMA's official digital textbook covering Integrated Case Study Exam preparation with worked examples and activities.
Familiarisation and Practice Workbook
Prepare for your CIMA exam based on the case study with this workbook including ethical considerations, key issues, how to prioritise, and plan your answer. This workbook also includes 10-12 case-specific tasks with a familiarisation quiz and exercises.
Case analysis video
Explore the pre-seen material on the live case study as a tutor walks you through via video. They will highlight the key points and potential examinable topics.
Technical recap modules and notes
Recap the key syllabus areas through recordings and notes, and familiarise yourself with ways they could be examined in the Case Study exam.
OnDemand learners will have access to digital PDF materials and will have the option to buy hard copy materials.
Mock exams and regular testing
Learners who complete their CIMA Qualifications in Malaysia with Kaplan are regularly tested throughout their course through several mock assessments. This ensures they sit their final CIMA exams confident and prepared to succeed.
For the Objective Test, all study options come with the following:
Knowledge checks
Assess your understanding of a topic before you progress to the next one with regular knowledge checks.
Consolidation test
Test your progress and identity problems early on with a 40-question consolidation test approximately two-thirds of the way through the knowledge/application phase.
Progress test
Check your understanding and pinpoint any areas for improvement with this exam standard test, before refocusing your revision on weaker topics.
Test yourself
Create your own tests using this online question bank made up of hundreds of questions designed to target weak areas.
Two mock exams
Practice your exam technique ahead of the real thing with two mock exams designed to replicate the actual examination.
Learners who study Kaplan's Case Study courses are tested with a written exam, based on a business scenario. We support you with resources that match the feel of the real Case Study -
- 3 mock exams based on the live case marked with personalised feedback.
- Recorded debrief of all 3 mocks to help you understand the approach you should have taken and common mistakes made.
Further CIMA materials
Malaysian learners can also buy CIMA's official books for each subject on this level at the Kaplan online bookstore. Delivery costs RM60 and will take 3 to 5 working days*
*subject to availability
Delivery charges apply to all OnDemand and Live Online courses which include printed materials. If delivery charges are applicable for your course, they will be shown during the online checkout process, before you complete your payment details.
Flexible study methods
Studying for CIMA's CGMA Professional Operational level around an already busy schedule can be tricky. That's why learners in Malaysia can choose between two flexible study methods, both designed with remote learning in mind.

Live Online
Work through CIMA's CGMA syllabus in real time with scheduled classes led by expert lecturers. Benefit from the structure and interactivity of a traditional classroom course, but the ease of being able to join from wherever you are in Malaysia.
View the CIMA Live Online Timetable for Malaysian learners.
Try CIMA Live Online for FREE

OnDemand
Complete CIMA's CGMA Professional Qualification in Malaysia at a time that suits you with our most flexible OnDemand study option. Get supported through your studies with unique online resources designed to structure your learning, cement your understanding of the syllabus - and keep you motivated as you prepare for your final exams.
Try CIMA OnDemand for FREECourse overview
Timetables and study methods
Study methods available for this level
Live Online
The benefits of a traditional classroom but with the flexibility of an online environment. Live interactive classes at a scheduled time delivered by expert lecturers following the same exam focused material and structure as traditional classroom courses.
picture_as_pdf Live Online timetable
OnDemand
OnDemand gives you the flexibility to study when and where you want, with unique online resources designed to give you structure, keep you motivated, and cement your understanding of the subject.
Exams and sittings
CIMA's Certificate in Business Accounting assessments are on demand objective tests which can be sat at any time throughout the year. You can sit these in any order but you must have completed all 4 assessments before you can move on to the Professional Qualification. The exams are 2 hours long and are computer based. At the end of the exam you will be given a provisional pass/fail result which will then be confirmed on your MY CIMA account within 48 hours.
Study materials and delivery costs
Your study materials, reimagined
Our Study Text and Exam Kit are now provided as interactive digital resources that will support you with your studies and feature tools designed to complement your learning. Not only will you be able to highlight, note-take and search in seconds, but complicated terms will be simply explained with a dictionary at your fingertips, these resources are accessible anywhere, anytime, and on any device through Bibliu.
play_circle_filled Find out more about our CIMA Certificate resources
Our materials are CIMA's only official study materials that cover the full syllabus and are reviewed and approved by CIMA faculty, so you can be sure they include everything you need to know.
Digital Study Text powered by Bibliu
A fully interactive digital eBook textbook covering the full subject syllabus with worked examples and activities.
Integrated Workbook
A key resource for your studies, it guides you through the syllabus and details when to use your other study resources. Includes space to add handwritten notes.
Live Online courses: a printed version.
OnDemand courses: a standard digital PDF version.
Revision Cards
These are brief notes on the essential topics from the syllabus and being pocket sized, they are handy for taking out and about with you.
Live Online courses: a printed version.
OnDemand courses: a digital version.
Digital Exam Practice Kit powered by Bibliu
The interactive digital exam kit includes exam style questions and answers so you can test your knowledge.
Integrated study programme
Built into the course providing guidance on what to do, and when.
eLearning modules
Interactive tutor-led video modules that teach the whole syllabus and extend learning via tricky topic tutorials.
To buy the materials separately
You can buy CIMA's official books for each subject on this level.
Delivery costs
How much it costs to deliver your study materials and how long it takes depends on where in the world you live.
Delivery fees are as follows:
Malaysia - RM60
Rest of Asia/America - $47
All other countries - €40
Please note that due to varying interpretations of the post-Brexit EU/UK trading agreement, some EU countries are imposing import duty on the value of the goods received from the UK. It is payable by the end consumer via the delivery company and your delivery may be withheld until paid. This may vary from country to country and be up to a value of 20% of the value of the study material.
Our standard delivery times are:
Malaysia - 3 to 5 working days*
EU – 5 to 7 working days*
Rest of the World – 7 to 10 working days*
*Subject to availability
Delivery charges apply to one-time buy Live Online courses, as they include a selection of printed materials. If delivery charges are applicable for your course, they will be shown during the online checkout process, before you complete your payment details.
Tutor support
We’ll support you every step of the way throughout your learning experience with us. You can contact a tutor and get the help you need quickly and easily.
Provided by our Academic Support team (our dedicated team of expert tutors):
- LiveChat (instant feedback)
- Email (we'll get back to you within 4 hrs)
- Discussion Forum and online community (we’ll get back to you within 4 hrs)
Testing and mocks
As part of your course you will get access to various tests and mocks on MyKaplan which will help you to prepare for your exams. These include:
Knowledge Checks
These tests are placed throughout your course to check your understanding of a topic before you move on to the next one.
Test Yourself
Use these banks of questions to build your own tests, choosing the subject areas, number of questions and whether to have a time limit.
Mock Exams
Your two mock exams which have the same look and feel as the real exam, will be at the end of your course so you can use these to do final revision and exam practice just before you sit your exam.
MyKaplan: online learning environment
play_circle_filled Watch our video explaining MyKaplan (1:26)
MyKaplan is an online learning portal with practical resources to help you prepare for your exams.
Online features
- View your online materials in one place and access your content in a few clicks
- Contact a tutor directly using live chat or email
- Complete tests and get instant feedback
- Take part in forum discussions with students and tutors and find answers to common questions
- Access on mobile, tablet, computer or through the dedicated mobile app
Access duration
Your chosen study method determines how long you can access your content for. All extensions are for existing content and do not include any updated content.
Live Online
Three months from last lesson date, with one three month free extension on request.
OnDemand
As long as the subscription is active, content will be made available.