The CGMA Finance Leadership Program (FLP) is a guided, digital-first learning and assessment experience. It’s your online route to the Chartered Institute of Management Accountants (CIMA®) Professional Qualification and the Chartered Global Management Accountant® (CGMA) designation.

As there is no Objective Test (OT) exam date to schedule or work towards, you can study when you want, wherever you are, and even learn the topics in whichever order you like. Case study exams can be sat at an assessment centre or taken remotely online, thus creating a true digital learning experience


The Operational Level teaches essential business concepts and establishes a strong foundation in technical finance and accounting.

Digital Finance Skills Certificate

Finance Function Transformation — Understand the role and transformation of finance.
Finance Business Partnering — Explain main business functions and finance business partnering.
Data and Analytics — Identify how data-backed analysis supports decision-making.
Budget and Cost Analysis Skills Certificate

Short-Term Decision Making — Present information to support decision-making that considers uncertainty.
Cost Accounting — Apply cost accounting methods to planning, control and reporting.
Budgeting and Planning — Prepare and use budgets to impact planning and control.

Financial Reporting Skills Certificate

Regulatory Environment — Describe regulatory oversight, standard-setting and corporate governance processes.
Financial Statements — Apply financial reporting standards to prepare financial statements.
Principles of Taxation — Recognise key international taxation issues and prepare corporate tax calculations.
Managing Working Capital — Use short-term financing and working capital management techniques.
Diploma in Management Accounting

Receive your diploma after completing the Operational Level and the Operational Case Study.

Association of Chartered Certified Accountants (ACCA)
Association of Chartered Certified Accountants (ACCA)


At the Management Level, you’ll develop core skills and business acumen while acquiring more advanced tools and frameworks.


Business Models — Recognise the dynamics of organisational ecosystems and business model frameworks.
Leading and Managing People — Apply management and leadership approaches that improve team performance.
Project Management — Apply project management tools and techniques that drive change.
Financial Planning and Analysis Skills Certificate

Cost Competitiveness — Advise on techniques to manage costs and achieve sustainable competitive advantage.
Organisational Performance — Manage performance of organisation units.
Pricing and Capital Investment Decisions — Support pricing strategies and capital investment decision making.
Decision Making and Risk — Identify and manage risk associated with decision making.


Advanced Financial Statements — Apply recognition, measurement and presentation criteria used in International Financial Reporting Standards.
Long-Term Financing — Advise on sources of long-term finance and associated costs.
Complex Group Reporting — Prepare financial statements according to relevant international accounting standards.
Financial Statement Analysis — Provide insights about financial performance and position.
Diploma in Advanced Management Accounting

Receive your diploma after completing the Management Learning Level and the Management Case Study.


In the Strategic Level, you’ll complete your finance professional skill set with new insights and a valuable toolkit to help you lead at the enterprise level.


Competitive Advantage — Advise on current position and long-term direction.
Strategy Formulation — Formulate and effectively present strategy to leadership.
Strategy Implementation — Evaluate the effectiveness of strategy implementation and the importance of change management.
Digital Strategy — Develop and implement enterprise-wide digital transformation.
Enterprise Risk Management Skills Certificate

Enterprise Risk Management — Identify, evaluate and manage enterprise risks.
Strategic Risk — Analyse risks associated with governance and strategy formulation.
Internal Control — Recommend and implement internal controls.
Cybersecurity — Anticipate cybersecurity threats and apply risk management techniques.


Financial Policies and Objectives — Evaluate strategic goals and policy decisions.
Debt and Equity Finance — Analyse capital structure and strategic financing decisions.
Financial Risk — Assess and manage financial risks.
Business Valuation and Acquisitions — Evaluate decisions impacting business valuation and acquisitions
Chartered Global Management Accountant (CGMA) designation

After completing the Strategic Level, the Strategic Case Study and three or more years of verified, relevant, work-based practical experience, you can become a CGMA.

Association of Chartered Certified Accountants (ACCA)


The Financial  Leadership Program’s Case Study Review Course prepares you for the case study exams. Students analyse a scenario involving a model business through self-paced video lectures, assignments and practice tests. Pre-seen materials provided before the exam — including information about the model business — frame an immersive real-world experience.

Case study exams offer a simulation-based testing format that brings together the knowledge, skills and techniques you acquire across each of the three levels of the CGMA FLP: Operational, Management and Strategic. You’ll conduct research and execute solutions to complex challenges facing a model company in a comprehensive real-world scenario.