cima gateway case study

The CIMA Gateway Exam - Your Fast Track to CGMA

Here we lay out everything you need to know to get through the CIMA Management Case Study exam via the Gateway path, from entry requirements to successful completion.

The CIMA professional qualification allows accounting students and professionals multiple entry points into CIMA membership, making it a highly adaptable option for prospective management accountants. 

One such option is the CIMA gateway exam , an accelerated entry route to receive the designation CGMA. Also known as the Management Case Study (MCS) exam for those who have completed the Certificate and Operational levels , it allows you to gain exemption for 11 modules and start at Management level exams.  

If you pass this exam, you will be awarded the CIMA advanced diploma, and you will be able to progress to the Strategic level through this accelerated route.   

If this sounds like an appealing option to you, keep reading while we lay out everything you need to know to get through the Management Case Study exam, from entry requirements to successful completion.

What is the CIMA Gateway Exam?

It is a special gateway for those with previous finance and accounting qualifications and relevant work experience.   

The Chartered Institute of Management Accountants allows such candidates to progress straight to the Management level without completing the Certificate level and Diploma (i.e. Operational) level of the CIMA qualification.

How do I know if I qualify for this exam?

Eligible individuals must register as students on the CIMA website and pay the CIMA student registration fee.   

If your previous studies qualify for exemption, you will be asked to provide documentation to prove your qualification. These can include:

• Complete transcripts for all degree or qualification levels
• A graduation certificate from the university or a completion letter from a professional body

As a member of the International Federation of Accountants and Examining body, AICPA and ACCA members are among those who qualify for the professional gateway. The Master’s Gateway is for those with a Master’s in Accounting or an MBA. 

There are no fees for exemptions to be processed, but you will have to pay registration and exam fees.

Here is an idea of what fees* you will pay:

- Once off registration fee : GBP 95

- Registration for management accountant’s gateway : GBP 95

- Registration for CIMA professional gateway exam : GBP 425

- Registration for CIMA master’s gateway exam : GBP 425

- Case study exam fee : GBP 178

‍ *accurate as of time of publication, July 2023

When can the Gateway exam be taken?

Case study exams are written during four windows a year (February, May, August and November). It is a 3 hour computer based exam. The format is a case study of a real-life scenario and assesses knowledge and competencies covered on the management level of the CIMA qualification.

You can expect syllabus topics such as Advanced Financial Reporting (F2) and Advanced Management Accounting (P2), and Managing Performance (E2). This exam simulates the role of a finance manager. 

How Hard is the CIMA Gateway Route?

As discussed, very good knowledge of the topics covered in P2, E2 and F2 should be established before attempting this exam. Some Gateway students will have the relevant knowledge based on their work experience and previous qualifications. However, it will be worth reviewing the topics covered in these subjects to ensure that you have all the requisite, up-to-date knowledge. Successfully passing will depend on your preparation, including completing mock exams and using other resources (such as the award-winning MCS resources provided by VIVA here ). 

What is the pass rate for the CIMA? 

Compared with other case study exams, the CIMA gateway exam yields the lowest pass rate. Here are some figures obtained from the CIMA website for the 2022 period.

You can see from this it's a bit trickier than most professional students like to think. However, with the right preparation, you can achieve a good pass rate for the CIMA gateway exam. The trick is to not underestimate what it takes to pass from the beginning and you should do just fine. 

What to expect

A month to a month-and-a-half before the exam window, CIMA releases what they call ‘ pre-seen materials ’. This is a document of around 30 pages that presents detailed information on a fictitious (but realistic) company from almost any sector/industry.   

They will tell you all about this company, the industry, what it sells and how it does its costing - as well as provide you with some details of the financials. 

You will have to analyse the information because the Gateway exam questions will be based on this company. Your knowledge of E2, P2 and F2 will be combined with your analysis and understanding of the pre-seen materials, and then you will have to provide management accounting advice in the role of a finance manager on the day of the exam. 

CIMA tries to make the case study as close to a real-life scenario as possible instead of having a purely theoretical exam. This is what enables students to apply previous qualifications and work experience successfully at this level.

CIMA practice platform

CIMA provides all registered students with an online practice platform, even if you are a gateway student who hasn't taken the traditional route. 

This practice platform allows students to view possible scenarios, work on time management, study out the format of case studies, and practice using multiple windows such as the word processor window, spreadsheet window and the scratchpad.

Will I Need Help, or Can I Just Go it Alone?

The honest answer is:  It would be better if you get help from people who know what it takes to get through this exam.  

VIVA has the resources that you need to get through the Gateway exam on your first try. Our experienced tutors understand what it's like to write this exam and can help you thoroughly prepare. We can also provide you with model answers and recommendations on how best to close any skills gaps you have before sitting for the exam.

Our MCS/Gateway courses include E2, P2 and F2 review lessons as standard, to help familiarise you with the key topics covered in those subjects.

Our free specialist video, How to Pass the CIMA Gateway/Management Case Study Exam, is presented by VIVA founder and CEO Thomas Newman, and deals with every aspect of the Gateway exam, starting with the pre-seen materials. This is a good starting point.

In that video, you’ll get an idea of the quality materials and mock exams that VIVA offers its students. If you sign up for our All Access Pass , you’ll have all the resources, support and confidence you need to move swiftly onto the Strategic level and complete your CIMA qualification. 

Wrapping Up

With multiple entry points into the CIMA qualification, there is no reason for professionals with previous qualifications to start from scratch.

The gateway exam is the perfect way for you to enter at the management level and be fast-tracked to the designation, CGMA and CIMA membership. 

Make sure you take the preparation seriously and use an award-winning education provider like Viva Tuition to increase your chances of passing this exam with one attempt. 

We hope that the information we have provided in this article has been useful as a short guide to the CIMA Gateway Exam. See you online for our next CIMA Gateway/MCS course ! And if not, we wish you every success on your CIMA journey.

Like to explore how VIVA can help you with your CIMA studies?

Be the first to find out when we release new CIMA resources.

Related resources

Other resources that may be of interest to you.

Exam timetable

View key dates to help you plan your studies. Plan your CIMA’s CGMA® exams. On-demand tests are available all year. There are four windows a year when you can sit the Case Study Exams (February, May, August, and November).

Every purchase you make from the AICPA & CIMA is safe and secure. We also guarantee 100% customer satisfaction on most of our products. If you’re not satisfied with your purchase, please contact us.

To start the return process, please contact us first. View all products eligible for refunds .

This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

CA Do Not Sell or Share My Personal Information

0800 048 7804   |   [email protected]

About Us Testimonials Exam Dates About CIMA Quick Purchase Basket Help Contact Us studyHUB Home

Cracking the case study exams in 2024: The definitive guide to the CIMA case study exams

2. What is the pre-seen material and how should I use it?

You’ll only be given access to the pre-seen material roughly six weeks before your case study exam. So, it’s super important you know how to use that short amount of time to get the most out of the pre-seen material! 

“ What is in the pre-seen material pack?…”

The pre-seen material pack contains around 20 pages of information about a fictional company, its position and the industry it operates in. The pack often includes:

• Examples of the company’s competitors
• Descriptions of the company’s markets
• Mission and vision statements
• Financial statements
• Press releases
• Newspaper or digital articles about the company

How SHOULD I use the pre-seen material?

• Read it thoroughly – this means more than once! We recommend reading it at least 3 times
• Undertake a full strategic analysis of the material.
• Consider what the pre-seen may not be telling you about the performance of the business – i.e. have they left any details out on purpose?

How SHOULDN’T I use the pre-seen material?

• Don’t try to guess what the exam questions or topics will be and learn set answers – focus on making sure you understand the pre-seen.
• Don’t spend lots of time trying to work out which real company the pre-seen company is based on – this won’t help you answer the questions in the exam.

“Do I need to memorise everything in the pre-seen pack?”

No – you will be given an electronic copy of the pre-seen material in your exam. 

But, this doesn’t mean that you shouldn’t become familiar with the material. You will be under great time pressure in your exam, so quickly recalling key information rather than constantly re-reading it can save you vital time.

“Do I need to include quotes from the pre-seen material in my answers?

You should include details such as the company name, key individuals at the company, financial figures found in the financial statements, the country or countries mentioned or the competitor (if there is one), if they are relevant.

But, you are not required to quote full sentences or phrases from the material to support your analysis.

3. 5 things you must do to prepare for your case study

One of the main reasons for students failing the case study exam is poor preparation! So, we’re sharing our top 5 exam prep tips to maximise your chances of passing on the big day!

1 – Read, re-read and analyse the pre-seen material 

Understanding the pre-seen material is the most important part of your preparation. We recommend you read it thoroughly at least 3 times to ensure you are comfortable with the material and you understand it. 

2 – Research the industry the pre-seen company operates in

To successfully apply the theory you learnt in your operational exams, you will need a good industry understanding. This is so your advice is relevant to the issues in that industry. Therefore, it is useful to research the industry and learn some real-life examples to incorporate into your answer.

Find Your Astranti Case Study Course

We have OnDemand courses available for every case study student, whether you need lots of guidance and assistance along the way or you just need to get up to speed with the latest pre-seen. On our courses you will find study guides, recorded videos, mock exams & practice questions, live online classes, tutor/mentor support and much more.

Prices start at just £245 or £45 a month for 6 months.

Explore each of our case study courses below…

PwC’s 13th Hungarian CEO Survey

Loading Results

No Match Found

CIMA - accelerated Gateway route

Accelerate your cima studies and become a member.

Gateway is a special entry path for people with specific education or diplomas. Thanks to this accelerated option, eligible individuals have the unique opportunity to obtain exemptions from 11 exams and start qualification from the Management Case Study exam.

Want to know more about CIMA?   CIMA Handbook   

• Who is eligible for the Gateway path?
• How does it work?
• How can you start the qualification?
• How much does it cost?

In orde to qualify for the Gateway path, one needs to hold ast leat one of the below:

• Master's in Accountng
• MBA (Accounting Major)
• Polish Chamber of Statutory Auditors (PIBR)
• Accountants Association in Poland (Certified Accountant)

Individuals eligible for the Gateway path are required to take the Management Case Study exam (also known as the Gateway exam ). It is a 3-hour computer based exam that summarizes the whole management level in the form of a case study. During the exam, students answer 3-4 open questions based on the so-called pre-seen , i.e. material available about 6 weeks before the exam, introducing the company and industry to which the exam will apply in a given exam session.

The examination takes place in 4 examination sessions a year (February, May, August and November). Helpful in planning the exam may be the fact that the same pre-seen materials applies to two subsequent exam sessions: May + August and November + February.

After passing the exam, the student receives the CIMA Advanced Diploma in Management Accounting  and can continue the path on the Strategic level.  

In order to apply for the Gateay path, one needs to:

• Register as a student on CIMA website (selecting "gateway route")
• Send to CIMA documents confirming the appropriate qualifications or education (diplomas and supplements in English - if the originals are in different language, you must also send English translation) 

After reviewing the documents and marking the registration as complete, CIMA confirms eligibility for the accelerated path by e-mail within 20 working days.  

Gateway fee is  425 GBP . This cost includes:

• CIMA student registration fee
• One attempt at the Management Case Study exam (valid for two years)
• Entry to the Professional Qualification at Strategic Level after successfully passing the Management Case Study - the cost of further exams is calculated at the standard rate applicable on the day of the entry.

Courses with PwC's Academy (session - May 2021)

Gateway package, management case study.

In order to properly prepare for the Gateway exam, we invite you to trainings for F2, P2 and E2 and training for the Management Case Study.

The package includes a -45% discount on training for F2, P2 and E2 and a -5% discount on training for the Management Case Study.

The total price of the package: PLN 7 425 + 23% VAT (Standard price: PLN 11 100 + 23% VAT)

Training dates: 23-25.02.2021 5-7.03.2021 12-13.03.2021 19-21.03.2021 26-28.03.2021

Live Online classes from 8:30 a.m. till 2:30 p.m.

Training dates: 16-17.04.2021 22-24.04.2021

Register now!

Download borchure

Katalin Szilágyi

PwC's Academy leader, PwC Hungary

© 2017 - 2024 PwC. All rights reserved. “PwC” refers to PricewaterhouseCoopers Auditing Ltd. and PricewaterhouseCoopers Hungary Ltd. which are member of the PwC network. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

• Privacy Statement
• Cookie Policy
• About Site Provider

CIMA exam fees 2024: a comprehensive guide

This article has details on CIMA exam fees for current or future professionals who want to study CIMA. This includes costs around CIMA membership and subscription fees that are required as part of your studies.

The CIMA exam fees guide is updated regularly.

CIMA Registration fee

To get started with the CIMA qualification, you’ll need to pay the registration fee of £95.

If at any point you need to re-register, for instance if you take an extended break from your studies, the fee is also £95.

The registration fee includes your first year’s CIMA subscription. This is required by all students and qualified CIMA professionals to maintain their CIMA membership status. The subscription runs for a single calendar year – 1 st January to 31 st December.

Alternatively, if you qualify for the accelerated CIMA route via the professional or master’s gateway, the registration fee for both of these options is £425.

What is the CIMA subscription fee?

The annual CIMA subscription fee guarantees your status as a CIMA member.

Fees for the CIMA subscription vary based on your circumstances:

• £130 for those currently studying CIMA
• £300 for those who passed the Strategic Case Study exam (the final exam)
• FREE for new students (first year’s subscription)

CIMA subscription fees are due by 31 March each year to avoid lapsed membership.

What do the CIMA exams cost?

The standard CIMA route to qualification costs £2,293 to sit all the exams. 

This does not include the cost of any resits, which will be the full amount for each exam you need to take again.

Adding the cost of the registration fee and annual subscription over four years , the total cost of the Professional Qualification comes to £2,827.

The fees are broken down as follows:

• You are in a Tier 1 country (Western Europe, Australia, Singapore, USA and Canada)
• £95 for a CIMA student registration
• £390 for annual CIMA student fees over three years
• £2,437 for nine Objective Test and three Case Study exams

If you need to complete the CIMA Certificate in Business Accounting before starting the Professional Qualification, you will pay £468 for four Objective Test exams.

Additional costs

There are additional costs that you will need to bear in mind when completing the CIMA qualification.

In order to put yourself in the best position to succeed in the exams, you will need to factor in training costs and extra purchases such as study texts.

Your overall fees will change depending on whether:

• You qualify for an exemption
• You need to resit
• You are in a Tier 2 or Tier 3 market

What are the CIMA study programme costs?

Many people studying the CIMA qualification will have their training paid for by their employer. If you are self-funding CIMA, you have various training options that will affect your study costs.

For example, you could choose to study using all pre-recorded learning materials or through online live evening classes. You may also choose to purchase additional resources such as a mock exam.

There are currently three models for CIMA training:

• Buy paper: Buy your CIMA paper individually and choose from different study modes
• Subscription: Our monthly subscription is a cost-effective way to study for a CIMA qualification
• Apprenticeship: Complete CIMA via an employer-funded apprenticeship route

View study costs by CIMA level and paper.

CIMA exam fees breakdown

View CIMA exam fees by level:

Each level contains multiple Objective Tests.

Read the guide to the CIMA exams.

CIMA exemptions

Exemptions to CIMA papers may be available if you have qualifications or experience relevant to accounting, finance, and business.

If you have a degree related to these subjects, it is likely you will be able to bypass the first level of the CIMA qualification, the Certificate in Business Accounting.

Unlike other accountancy bodies, CIMA does not charge a fee for exemptions.

If you think you may be eligible to an exemption, see CIMA’s exemption policy.

Read the essential guide to CIMA exemptions.

Need help getting started with CIMA? Get in touch with BPP.

BPP is a holder of the CIMA Excellence Award, awarded to select providers with exceptional pass rates. Training with a high-quality institution will help you avoid having to pay costly resits, while feeling confident about becoming a CIMA-qualified accountant at your own pace.

Discover the CIMA levels

Introductory Certificate

First full part of qualification Operational

Build on existing knowledge Management

Become Chartered Strategic

Exam Resource

May-aug24 management pre-seen material.