Advance with CIMA. Applying for CIMA Accreditation of Higher Education Programmes

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1 Advance with CIMA Applying for CIMA Accreditation of Higher Education Programmes Education Directorate February 2014

2 Contents Contents... 2 Introduction Core Principles of Accreditation Rationale Accreditation responsibility and support for HE institutions Deciding factors Guiding principles Self-Certification status Self-Certification criteria Applying for Self-Certification status Selecting exemptions at certificate and operational level Applying for exemptions at management level Institutions for which Self-Certification status does not apply Making a full application for CIMA accreditation Applying for certificate level accreditation Applying for operational and management level accreditation Applying for strategic level accreditation Additional Notes Further documentation Changes to the accredited programme Changes to the CIMA syllabus Appendices Appendix 1 Flow diagram for Self-Certification process Appendix 2 Statement of Ethics and Principles Appendix 3 Self-Certification form Appendix 4 Management level application form for Self-Certifying institutions.. 23 Appendix 5 - Application forms certificate, operational, management, strategic..30

3 Introduction The guidelines in this document provide details about CIMA s accreditation scheme Advance with CIMA. The scheme has been created to ensure high quality, rapid and customer focused accreditation based on a unique formula of increased dialogue and minimal paperwork. It seeks to promote a shared responsibility between CIMA and Higher Education institutions (HE institutions) for the choice of exemptions awarded to programmes and the risks associated with them. The aim is to minimise the incidence and risk of inappropriate exemptions, and thus improve the success prospects of graduates in subsequent CIMA examinations. Advance with CIMA offers two accreditation routes to HE Institutions: In the first route HE institutions that meet clearly defined criteria will be awarded Self-Certification status. This status will allow them to select exemptions for their own programmes from a suite of CIMA papers, up to and including the operational level of the CIMA Qualification Framework. HE institutions using this route can still apply for further exemptions from the management level of the Qualification Framework. The HE Partnership team at CIMA will review such applications and, in consultation with CIMA s external accreditation assessor team, decide whether or not any management level exemptions are merited. The second route will apply to HE institutions that are not eligible for Self- Certification status. HE institutions following this route will be required to make a full application for all the exemptions sought. These applications will be reviewed and decided upon by the HE Partnership team at CIMA, in consultation with the external accreditation assessor team. This document explains how course leaders can apply for exemptions using the relevant accreditation route. It contains details about the criteria, the processes and other important information about the two routes and CIMA s accreditation ethos. If you are considering making an application, please first contact CIMA s HE Partnership team using advance@cimaglobal.com so that they may guide and assist you as to the most appropriate route for you at an early stage and also schedule your review. 1.0 Core Principles of Accreditation 1.1 Rationale CIMA s aim in formally accrediting academic programmes and in awarding exemptions is to recognise students prior academic success and enable them to progress through the CIMA qualification without being re-assessed in subjects in which they have already demonstrated an appropriate level of competence. It is recognised that exemptions are both a benefit and a risk to students, to CIMA, employers and to all other relevant stakeholders. CIMA s accreditation process aims Page 3 of 52

4 to ensure that exemptions are awarded only where we have sufficient confidence that the student who passes the relevant unit(s) could reasonably be expected to be able to move on to study the next higher CIMA paper (and on to CIMA membership) with the necessary underpinning in place. 1.2 Accreditation responsibility and support for HE institutions Responsibility CIMA s accreditation process falls within the remit of CIMA s Education Directorate. Day to day liaison with institutions and the review of applications are managed by the HE Partnership team. The final accreditation decision rests with CIMA, taking due account of external accreditation assessor recommendations (where appropriate), the risk to the student, CIMA, the employer, and the need for a coherent and consistent approach to accreditation. Support The HE Partnership team is available to provide guidance and support to institutions seeking accreditation. This support may include meetings at CIMA or at the institution and will almost certainly involve dialogue by phone and . Any advice provided by a member of CIMA staff or by a CIMA accreditation assessor should not be viewed as offering any form of guarantee of success for future applications. Where the degree of advice offered by an accreditation assessor goes beyond general principles to detailed support, the review of any subsequent submission will be undertaken by a second assessor. 1.3 Deciding factors In deciding whether or not to accredit a particular programme and which exemptions to award, CIMA looks for evidence that: Applications are from institutions recognised by the UK National Recognition Information Centre (NARIC) and that the qualification is equivalent to UK HE qualifications. The institution and the qualification are of good standing, as evidenced by internal and external quality indicators. All CIMA learning outcomes for the papers being sought are addressed each year and tested over time. There is sufficient match between the syllabus learning outcomes and those of CIMA, as established in dialogue with the institution and/or demonstrated by module descriptors and assessments. Page 4 of 52

5 Assessments test both technical skills and conceptual understanding, at a comparable level, and provide clear evidence of the testing of higher order skills, as appropriate, and ensure core topics may not be avoided. 1.4 Guiding principles Programmes In all cases, applications for CIMA accreditation are only considered from recognised UK HE institutions and from HE institutions outside the UK which are recognised by the UK National Recognition Information Centre (NARIC) as offering programmes equivalent to UK HE qualifications. As a programme or course leader, you or your nominee may apply for CIMA accreditation for the programmes/courses for which you are responsible. Applications CIMA expects all HE institutions applying for accreditation to make serious and considered applications. For institutions required to make a full application, this should include a comprehensively completed application form and all supporting documentation required including a pathway diagram and the validation document (or similar) to indicate the full course structure, assessment regulations, external examiners reports etc. Named programmes Accreditation is based on the successful completion of the programme(s) as submitted to CIMA, including relevant options where indicated, and as shown in the programme pathway diagram required with all applications. Applications will be considered for named programmes only and exemptions will be awarded after full completion of the named programme. A graduate of a related, but unaccredited course who has taken some modules/units pertinent to an accredited programme will not be entitled to individual exemptions. CIMA accredited cohorts and exemption status All students who complete the accredited CIMA route through your programme (including options specified for the purposes of individual exemptions), and who do so within the specified intake/graduation years, will be eligible for the exemptions granted. Upon registering with CIMA, students will need to provide their academic transcript to evidence that they have passed (at a pass mark of 40% or above) all modules/units relevant to each exemption. Please note that students who have graduated 10 or more years prior to the year of registration with CIMA will be eligible, as a maximum, for exemption from the Certificate in Business Accounting only. Accreditation is generally granted for up to five graduation cohorts, reflecting the fiveyear review pattern operated in most institutions. Course leaders are asked to make clear when applying for accreditation the intake and graduation years for the exemptions sought. Where accreditation is awarded for a new programme or to a Page 5 of 52

6 programme from an institution unfamiliar to CIMA, the initial accreditation period may be for less than five years. Pass marks Graduates will need to have passed all units relevant to accreditation and the exemptions sought with a pass mark of at least 40%. Where a module is assessed via examination and coursework, CIMA will accept compensation across the module as long as a minimum of 35% is achieved in the failed element. Where an exemption is considered to be higher risk, we may require specific modules/units relating to that exemption to be passed at 50% or above. Accreditation of new programmes If accreditation is being sought for a newly validated programme, it is unlikely that the documentation required, particularly in relation to examination papers, will be available at the time of applying for accreditation. We will accept pilot examination papers until the real papers are available and may ask for these to be submitted once sat. External Examiners reports may be requested for an existing programme if some of those modules are used in the new programme. Please note that due to the higher risk involved, we would not normally consider management level exemptions until the programme has run for at least one full cycle and the documentation required for Management level exemptions will be available. Collaborative provision Submissions will be accepted only from the awarding institution, and not from individual students or from institutions running franchised programmes. Similarly, where the programme is offered at a remote campus, permission from the home campus must be agreed before entering into dialogue about accreditation, and any subsequent application must be made by the home campus. Applications from the remote campus will only be accepted in instances where the programme taught is significantly different from that at the home campus. However agreement from the home campus will still be sought. All applications will be required to include details of the franchise/remote campus quality assurance conditions that are in place. Exemptions awarded in relation to the franchised or remote campus programme may be different to or less than those of the home campus. Advanced standing It is expected that all studies will be completed on the home campus of the institution. Where students join at the beginning of year 2, (or year 3 of a 4 year programme) they will be assumed to have completed the accredited programme. Where students enter directly into the final year, the institution will need to make the case in their application for the accredited decision to be awarded to such students. Retrospective decisions Accreditation decisions are based on the most recently validated programme and will not be applied retrospectively. Page 6 of 52

7 CIMA s syllabus Accreditation decisions and the exemptions awarded are based upon CIMA s current syllabus. Any changes to CIMA s syllabus will be posted on the CIMA website and, wherever possible, notified directly to course leaders/contacts of CIMA accredited programmes. IAS and IFRS Only applications that examine students on International Accounting Standards and/or International Financial Reporting Standards may be considered for exemptions from papers in the financial pillar of the CIMA Professional Qualification. Non-UK institutions Non-UK institutions should state whether their programme under review is taught and assessed in a language other than English. They should indicate the elements of the programme that are not conducted in English, or where delivery occurs in two languages. HE institutions should also indicate whether English language courses are available to students on the programme and if additional support is available if needed. Appeals against accreditation decisions Where exemptions for management level papers are sought by institutions already holding Self-Certification status, or where full reviews are necessary where institutions are ineligible for Self-Certification status, the accredited decision follows extensive dialogue and/or the review of comprehensive documentation. In both cases, CIMA undertakes a careful review of the programme and the environment in which the programme is offered. Such reviews are first conducted by CIMA staff, and may be further reviewed by an external accreditation assessor, before the final decision is made by CIMA. The written confirmation of the decision that follows fully details the reason why an exemption may not have been awarded, and what changes would need to be made and evidenced over time before a re-application for a particular exemption would be appropriate. For these reasons, only in exceptional circumstances would we accept an appeal against the exemptions awarded. In such circumstances, details should be sent in writing to CIMA within eight weeks of notification of the decision. The HE Partnership team will consider if it is appropriate to take the appeal forward. Any such appeal must be supported by appropriate new evidence not included with the original application. 2.0 Self-Certification status CIMA offers Self-Certification status to HE institutions that meet well-defined criteria as listed below in section 2.1. These HE institutions are allowed to select exemptions for a suite of papers covering the certificate stage (CIMA Certificate in Business Accounting) and the operational level of the CIMA Chartered Management Accounting Qualification. CIMA will ratify these exemptions and, together with the HE institution, disseminate the information to the appropriate audiences. HE institutions in this category can apply for additional exemptions at the management Page 7 of 52

8 level and but this will be subject to a full review by CIMA. The Self-Certification status will, typically, be valid for five years and will be reviewed within that period. The decision to renew or revoke the status will depend on the extent to which the HE institution adheres to the principles on which the scheme is based and on the performance of the HE institution s graduates at subsequent CIMA examinations. Exemptions from the strategic level of the CIMA Chartered Management Accounting Qualification may be considered for Master s level programmes. Interested institutions are invited to discuss the potential for accreditation with a member of the HE Partnership team in the first instance. The CIMA qualification framework diagram can be found in the following pages. Please refer to this diagram, and to the detailed 2011 Certificate in Business Accounting syllabus and the Chartered Management Accounting Qualification 2015 syllabus in making your exemption selection. These documents can be located on the cimaglobal.com website or are available in hard copy upon request to advance@cimaglobal.com 2.1 Self-Certification criteria The criteria listed below should be read in addition to the guiding principles that apply to all levels of accreditation listed in this document. The criteria are designed to ensure that institutions that are granted Self-Certification status will arrive at a similar exemption decision to that of CIMA, and thereby minimise the risks of exemptions to their graduates, CIMA, employers and other stakeholders. To qualify for Self- Certification status, HE institutions must: Demonstrate knowledge of the CIMA Qualification structure and syllabus. Demonstrate knowledge of CIMA s assessment approach and practices. Show an understanding of CIMA s approach to accreditation and the risks (to stakeholders) of granting exemptions. Have robust quality assurance processes that ensure high quality programmes i.e. annual course review, external examiners scheme etc. Have robust oversight processes to ensure that statements made to third parties (such as CIMA) are true and free from error. Sign a Statement of Ethics and Principles affirming that exemptions will be selected based on sound knowledge of the CIMA qualification and assessments and of the HE institutions programme(s). The statement must be signed in good faith by both the course leader and their own line manager. Page 8 of 52

9 The CIMA Qualification Framework Page 9 of 52

10 2.2 Applying for Self-Certification status The process by which CIMA grants a HE institution Self-Certification status is outlined below. A flow diagram detailing the accreditation routes can be found in appendix 1: CIMA (or the HE institution) will make an approach relating to accreditation. A series of dialogues between CIMA and the HE institution will take place, to identify whether the HE institution fulfils the criteria listed above. CIMA invites successful HE institution to apply for Self-Certification status. To do so the HE institution must sign the Statement of Ethics and Principles in accordance with the set requirements. (see appendix 2). On receipt and acceptance of the signed Statement of Ethics and Principles CIMA will grant the HE institution Self-Certification status and invite the HE institution to select its exemptions for the named programme(s) for which the Self-Certification status was granted. The course leader returns the Self-Certification selection form showing the exemptions selected and the related modules for each CIMA subject plus a pathway diagram. CIMA will review the exemptions selected and discuss with the HE institution any exemption it regards as a high risk. CIMA will invite the HE institution to reconsider any exemptions which are considered high risk. If the HE institution chooses to award any high risk exemptions, CIMA will require it put in place plans to mitigate the risks to students and to inform students of the associated risks and mitigation plans. CIMA ratifies the exemptions selected and sends written confirmation to the HE institution. Where high risk exemptions are taken, they will be limited to no more than two years. CIMA will review the Self Certification status as it approaches its expiry date. 2.3 Selecting exemptions at certificate and operational level When Self-Certification status has been confirmed, the HE institution may select exemptions from the subjects at certificate and operational level. In considering the exemptions for selection, the HE institution must ensure that: All learning outcomes of the CIMA subjects for which exemptions are being sought are met. The overall match to the CIMA subject applied for should ensure there is sufficient coverage of each of the syllabus topics within that paper. The assessment split for each module/unit cited against an exemption should have minimum of 50% examination weighting. Page 10 of 52

11 Each module/unit has a pass mark of at least 40% (or equivalent grade) and that compensation for elements of assessment within units is limited to 35% in the failed element. The assessment approach ensures students are not able to avoid key areas of the syllabus and that they are examined using a range of question techniques. Note: Operational case study exam is not available for Self-Certification. 2.4 Applying for exemptions at Management level HE institutions with Self-Certification status can apply for additional exemptions at the management level. However, these will be subject to a full review which is explained below. In this particular case the HE institution should provide module descriptors and examination papers for all the modules in the stream leading up to and including the management level paper for which it seeks exemption. Additional documentation such as external examiners reports and annual course reports may also be required at this stage. Please also refer to the earlier note on management level exemptions for new programmes. The criteria for management level exemptions is that: All learning outcomes of the CIMA subjets for which exemptions are being sought are evidenced by the completed application form for management level exemptions. The overall match to the CIMA paper applied for should ensure there is sufficient coverage of each of the syllabus topics within that subject and coverage should be related to the topic weighting indicated in the CIMA syllabus. Detailed module/unit descriptors for all modules relevant to any claim for CIMA accreditation, including those relevant to Certificate level subjects. Please include supporting lecture notes where module descriptors are not sufficiently detailed. A pathway diagram is included, showing clearly the CIMA route through the programme applied for and indicating module code and title (including options) and assessment split - each module/unit should have minimum of 50% examination weighting. Where a single coursework represents 30% or more of the total unit mark, assignments set for the last two examination diets are provided. Each module/unit has a pass mark of no less than 40% (or equivalent grade) and that compensation for elements of assessment within modules/units is limited to 35% in the failed element. The assessment approach to be comparable to CIMA s, testing both technical application and conceptual skills, and evidenced by inclusion of papers from the two most recent examination sittings (not including re-sits). Page 11 of 52

12 The last two sets of external examiners reports. In institutions where a system of External Examiners does not operate, evidence of an appropriate level of external review is required. Note: For institutions that have already been awarded Self-Certification status and are applying for management level subjects, evidence of it is required for the stream applied for. For example in claiming an exemption from CIMA subject P2, evidence for the management accounting taught from level 1 through to level 3 (or level 4 if applicable) would be required. Claims for CIMA papers from the management level papers should be primarily based on final year modules/units. First year/level one modules/units, while providing useful underpinning, are generally not considered for exemptions from the operational and management levels. The management case study exam is not available for exemption. 3.0 Institutions for which Self-Certification status does not apply HE institutions which do not attain Self Certification status will be given the opportunity, if they wish, to re-apply for this status. To allow for HE Institutions to address the risks identified by CIMA during the dialogue and quality assurance process, a period of no less than twelve months should pass before the institution seeks Self-Certification status again. HE institutions will be required to demonstrate how the issues raised have been addressed when seeking Self-Certification status for a subsequent time. In the meantime institutions that still seek exemptions will be required to submit a full application including supporting documentation which will be subject to review by CIMA. Details of the criteria and documentation required for a full application are located in the following sections. 3.1 Making a full application for CIMA accreditation If you are considering making an application, please first contact our Higher Education Partnership team using advance@cimaglobal.com so that we may schedule your review and provide assistance and guidance at an early stage. Page 12 of 52

13 Before considering the match between the material taught and assessed, CIMA will first look to ensure that the institution and programme are of good standing. This assessment will be based on the validation document or similar official course document, the external examiners reports and any national external Quality Assurance reports which may be available. In addition, CIMA will wish to be reassured that the assessment regulations for the programme are robust and that the accounting academic team s Continuing Professional Development is supported. Once the general standing of the programme is assured, CIMA will use the documentation provided to determine if there is an equivalent match in terms of content and assessment approach. Module descriptors, exam papers and, where applicable, coursework, will be essential to this process. Where module descriptors are not sufficiently detailed, these should be supported by teaching plans to show where CIMA syllabus topics are covered. Assessments should indicate clearly the range of skills and knowledge tested. We will look for the comparable integration of theoretical, computational and discursive elements, with scenario/case study questions requiring an appropriate level of analysis and evaluation. Assessments which permit the simple regurgitation of material will not be expected beyond introductory level. Particular attention will be given to the structure of exam papers. to ensure students cannot avoid technical or discursive questions, or avoid core areas of the syllabus. Submissions should include examination from the last two examination sessions excluding re-sits. Pilot or indicative papers are acceptable for new programmes until the real papers are available. Where a single coursework assignment represents 30% or more of the total unit mark, these must be included in the application. Management level exemptions can only be applied for once the programme has run for at least one full cycle. Summary of accreditation criteria and documentation required: 1. All learning outcomes of the CIMA subject for which exemptions are being sought are met and detailed in the accreditation application form. 2. The overall match to the CIMA subject applied for should ensure there is sufficient coverage of each of the syllabus topics within that paper and coverage should be related to the topic weighting indicated in the CIMA syllabus. For strategic level accreditation, there is a content match of at least 90%, though not necessarily from a single module/unit, but each syllabus topic should be sufficiently addressed and detailed in the application form. 3. A pathway diagram is included, showing clearly the CIMA route through the programme applied for; indicating module code and title (including options) and assessment split-each module/unit should have minimum of 50% examination weighting. 4. Each module/unit has a pass mark of at least 40% (or equivalent grade) and that compensation for elements of assessment within units is limited to 35% in the failed element. Page 13 of 52

14 5. The assessment approach ensures students are not able to avoid key areas of the syllabus and that they are examined using a range of question techniques and evidenced by inclusion of papers from the two most recent examination sitting (not including re-sits). Where a single coursework represents 30% or more of the total unit mark, assignments set for the last two examination diets are provided. 6. Inclusion of a course/programme validation document or similar documents which set out the rationale for the programme, entry requirements, progression rates (for existing programmes) and assessment strategy. 7. Evidence is included to demonstrate there is an established staff development policy, adequately funded and implemented to support the accredited programme. 8. Inclusion of a statement from the institution that both recognises the possibility of plagiarism and illustrates the steps taken to guard against this. 9. Detailed module/unit descriptors for all modules/units relevant to any claim for CIMA accreditation, including those relevant to non-core papers at Certificate level subjects. Please include supporting lecture notes where module descriptors are not sufficiently detailed. 10. Additional criteria and documentation for operational to strategic level application: Where the relevant topics for a single CIMA subject is spread across more than 3 modules/units for papers other than E1 and F1, the application includes a statement explaining the extent to which material is integrated in the assessments. The last two sets of External Examiners reports. In institutions where a system of external examiners does not operate, evidence of an appropriate level of external review is required. Review by HE Partnership team Where a full submission is being made, a review will be carried out by the HE Partnership team and an external accreditation assessor. We will keep the HE institution up to date on the progress of the review and aim to complete it within eight weeks from receipt of full documentation. Once the review is completed, the HE institution will receive written confirmation of the outcome, and the duration, of the accredited decision. The reply will also include: Any special conditions that have been placed on the accreditation status. Detailed reasons for refusal if an exemption has been declined. Any other issues that may need comment. The exemptions awarded will be posted on the CIMA web database of accredited programmes and serve as a useful resource for your existing and prospective Page 14 of 52

15 students wishing to clarify the exemptions awarded to the programme, within the specified dates. 3.2 Applying for certificate level accreditation We will consider relevant qualifications at both undergraduate and postgraduate level, for exemption from the CIMA Certificate in Business Accounting. Although it is expected that all recognised Accounting/Business programmes will intrinsically cover the certificate level material, all full applications for exemptions from the operational and management levels are required to specify where CIMA s Certificate level material is addressed. If, however, an accounting or business programme fails sufficiently to match the syllabus/assessment requirements we would not anticipate an exemption being claimed for that certificate level subject. Partial exemption at certificate level will also be considered for non- Accounting/Business specialist programmes. Accreditation criteria and documentation required In making an application for accreditation at the certificate level, the HE institution is required to satisfy the first 9 criteria (as listed in section Summary of accreditation criteria and documentation required) and include the appropriate documentation when making their application. 3.3 Applying for operational and management level accreditation Where Self-Certification has not been achieved, or not been sought, applications for exemptions from the operational and management levels of the CIMA Professional Qualification are required to first satisfy the requirements for certificate level exemptions. Accreditation criteria and documentation required In making an application for accreditation for Accounting/Business programmes at the operational and management level, the HE institution is required to satisfy the 10 criteria s (as listed in section Summary of accreditation criteria and documentation required) and include the appropriate documentation when making their application. Note: First year/level one modules/units, while providing useful underpinning, are generally not considered for exemptions from the operational and management levels. Claims for CIMA subjects from the management levels should be primarily based on final year modules/units. Page 15 of 52

16 3.4 Applying for strategic level accreditation CIMA will consider relevant Masters level qualifications (equivalent to UK Higher Education Framework Level 7) from recognised institutions for exemption from individual papers in the strategic level of the CIMA qualification, namely: E3 Strategic Management P3 Risk Management F3 Financial Strategy The award of any, or all, of these exemptions does not imply automatic exemption from any of the certificate, operational or management level subjects. The policy is designed to give credit for relevant academic achievement at postgraduate Masters level and therefore all modules cited for accreditation must be at level 7 or equivalent. All accreditation decisions will be for live schemes only and made on the basis of a full application from the awarding institution. The following programmes will not be considered for Strategic level exemptions: Postgraduate certificates/diplomas (even if the module taken on these programmes are the same as those on an institution s Master s degree). Independent modules/units taken at level 7. Qualifications not awarded at UK postgraduate Masters level (level 7). Accreditation criteria and documentation required In making an application for accreditation at the strategic level, the HE institution is required to satisfy the 10 criteria s (as listed in section Summary of accreditation criteria and documentation required) and provide the supporting documentation when making their application. 4.0 Additional Notes 4.1 Further documentation To further inform the accreditation review at all levels additional information may be sought such as: Pass rates/progression statistics. The annual monitoring report for the programme. A sample of applicant profiles for applications relevant to strategic level exemptions. Page 16 of 52

17 4.2 Changes to the accredited programme Actual or planned material changes to programmes must be notified to CIMA. A member of the HE Partnership team will discuss with you what, if any, information is required to ensure continued accreditation and the time-scale for any review. 4.3 Changes to the CIMA syllabus CIMA s syllabus is subject to regular review in order to ensure the qualification remains current and meets the needs of employers. Consequently, accreditation decisions will vary over time. Institutions offering CIMA accredited programmes should alert their current and prospective students that the precise number and nature of exemptions which are be available to them may change. Accreditation decisions are granted typically for up to five graduation cohorts. In order to retain accreditation institutions are asked to reapply at least one year before their current decision expires. In view of the changing nature of both the CIMA syllabus and institutions own programmes, it is important that no assumption is made by the institution, particularly in terms of marketing material as to the precise number and type of exemptions available after the expiry date. Page 17 of 52

18 Appendices

19 Appendix 1 Flow Diagram for Self-Certification Process CIMA & HEI establish contact Full Application Route Dialogue & Quality Assessment Self-Certification Route HEI makes full application for accreditation No CIMA invites HEI to apply for Self- Certification status? Yes HEI completes Statement of Ethics & Principles (SEP) CIMA HE Team reviews application Is the application successful? Yes CIMA awards HEI accreditation and exemptions No Application is rejected Has HEI amended its original SEP? No Yes CIMA assess whether SEP has been completed correctly Yes CIMA notifies HEI of Award of Self-Certification status and invites HEI to select exemptions HEI selects Exemptions CIMA monitors HEI QA & graduate performance during accreditation period CIMA ratifies HEI exemptions for 5 cohorts Yes CIMA considers whether the exemptions are appropriate No CIMA discusses rationale for exemptions selected with HEI Yes CIMA ratifies HEI exemptions and sets reduced accreditation period No Does final exemption selection satisfy CIMA s expectation?

20 Appendix 2 Statement of Ethics and Principles Declaration by Applicant Institution seeking CIMA Self-Certification status In selecting exemptions for the programme(s) listed below, I confirm that: 1. We have read and understood CIMA s syllabus 2. We have read and understood CIMA s examination and assessment approach 3. We have read and understood CIMA s accreditation criteria 4. We understand the risks in granting exemptions to graduates, to CIMA, to employers and to all other relevant stakeholders. In view of the above I undertake that if granted self-certification status for the programmes listed below our exemptions will be selected: 1. In accordance with CIMA s syllabus, examinations and assessment approach, and accreditation criteria. 2. To minimise the related risks to our graduates, CIMA and other stakeholders. Programme(s) for which CIMA Self-Certification status is sought: First Signatory (Course Leader)* Signed: Name: Designation: Institution: Date: Second Signatory (Line Manager of Course Leader)* Signed: Name: Designation: Institution: Date: *Signatories must be those with direct responsibility for the programme(s) named above. Electronic signatures should not be used.

21 Appendix 3 Self-Certification Form Please ensure all staff responsible for delivering modules relevant to the exemption claims are familiar with the CIMA syllabus and assessment approach. Relevant staff should complete the entries below for their subject specialism. Institution name: Programme(s): Intake: From mm/yyyy Graduation: From mm/yyyy Exemption chosen Core/Option status Module title upon which exemption is based: CIMA Certificate Level C01 Fundamentals of Management Accounting C02 Fundamentals of Financial Accounting Please tick Please state Please state (Please include codes) Core AF103 Introduction to Management Accounting Core AF101 Introduction to Financial Accounting AF102 Cost Accounting C03 Fundamentals of Business Mathematics Core Core AF106 Introductory Mathematics AF206 Quantitative Analysis C04 Fundamentals of Business Economics Core Core Core AF105 Macroeconomics AF205 Microeconomics AF106 Business and Globalisation C05 Fundamentals of Ethics, Corporate Governance and Business Law Core Option AF104 Law for Accountants AF204: Ethics and Business

22 CIMA Self-Certification Form Exemption chosen Core/Option status Module title upon which exemption is based: CIMA Operational Level E1 Organisational Management P1 Management Accounting F1 Financial Reporting and Taxation Please tick Please state Please state Option Core Option Option Option Core Core Option Core Core Option (Please include codes) BS106 Business and Globalisation AF304 Business Information Systems HR304 Organisational Management BS202 Managing Business Operations HR305 Strategic Human Resource Management AF203 Management Accounting AF302 Financial Management AF303 Advanced Management Accounting AF306 Taxation II AF201 Financial Accounting AF301 Advanced Financial Accounting Please note that CIMA expects the selection of exemptions to reflect only those papers which our dialogue with the course leader has indicated are merited by the programme(s). Where exemptions are selected which CIMA believes to be high risk we will seek clarification and reassurance regarding this choice. Where this cannot be satisfactorily provided the duration of the accreditation period will be limited to 1 or 2 years and close monitoring of graduates performance in CIMA examinations will be undertaken. In some instances the annual submission of exam papers will be required for review. In cases where graduate performance data and/or university exam papers indicate that the exemption/s are inappropriate then Self-Certification status may be removed and exemptions limited to Certificate level only. Please speak to the Higher Education Partnership team for advice on the documents required for Management level exemptions. Signature of Course Leader: Date:

23 Appendix 4 Management Level Application Form for Self- Certifying Institutions This application form is only for those institutions with Self-Certification Status who wish to apply for exemptions from the management level of the CIMA Chartered Management Accounting Qualification Please always discuss your intention to apply for management level exemptions with the Higher Education Partnership team at CIMA before completing this form. Completing this form Before making your application, please ensure you have a copy of the current CIMA syllabi to enable you to meet the syllabus match criteria. The CIMA Chartered Management Accounting Qualification 2015 syllabus can be found at Should you require a hard copy of either syllabus and have any queries before making your accreditation application, please contact us at advance@cimaglobal.com. Application Criteria For exemptions to be awarded, we will seek to ensure that: All of the learning aims of the relevant CIMA paper(s) are met. The syllabus match includes coverage of each of the key topics covered in the CIMA subject applied for. The assessment approach for each module/unit used in the application for exemption is comparable with that of the appropriate CIMA subject with a minimum weighting of 50% examination; A pass mark of 40% or above should be achieved for all modules relevant to accreditation and compensation, if applicable, is limited to 35% in the failed element and The level of the modules/units considered for exemption from the management level subjects (P2, E2 and F2) should be primarily located in the third or final year of the programme. We are looking for comparable testing of both technical and discursive elements in the assessments and that the higher level skills, testing students ability to synthesise, analyse and evaluate material are evident. It needs to be clear that such testing of all key areas is demonstrated in the material provided. If the examination element is purely discursive but the technical elements are assessed via class tests, evidence of such tests should be supplied with the application. Accreditation Application Form - Management Level only CIMA Professional Qualification (2015 syllabus)

24 Documentation Required Documentation required for exemptions from the management level will vary depending on the progress of the Self-Certification status awarded to each institution. Please always discuss your intention to apply for management level exemptions with the Higher Education Partnership team at CIMA before completing this form who will advise what documentation is specifically required. In most cases the documents required to accompany this form are likely to be: Detailed module/unit descriptor s (where the explanation of the syllabus topics is limited please include teaching plans to reveal full details of the material taught). The last two sets of exam papers (excluding re-sits) for each module/unit submitted for review for management level exemptions. Further exam papers may be required on an exceptional basis. The last two years of External Examiner reports for subjects relevant to accreditation. Where an individual coursework represents 30% or more of the total unit mark, please include the coursework brief. Incomplete applications will cause a delay in commencing your review. Hard copy submissions should be avoided wherever possible. Please fill here: Name of institution: Title of programme(s): Self-Certified exemptions awarded: (e.g. C01, C02) Date of Self-Certified exemption confirmation letter from CIMA: Have you read the application criteria on the first page of this form? (indicate YES or NO) Do you have a copy of the current CIMA syllabi? (indicate YES or NO) Accreditation Application Form - Management Level only CIMA Professional Qualification (2015 syllabus)

25 EXAMPLE: Below is an example in this instance for E2 - of how we ask you to complete the application form. You will need to: match all lead learning outcomes for each paper applied for and the overall match to the CIMA paper applied for should ensure there is sufficient coverage of each of the syllabus topics CIMA Syllabus topics and lead learning outcomes Level or Year taught & Exam component (%) Core/ Option status Module/unit code and title where CIMA learning aims have been met E2 A. STRATEGIC MANAGEMENT AND ASSESSING THE GLOBAL ENVIRONMENT (30%) 1. Discuss developments in strategic management. 2. Analyse the relationship between different aspects of the global business environment. Year 2 (70%) Option BS206 Business & Globalisation E2 B. THE HUMAN ASPECTS OF THE ORGANISATION (20%) 1. Discuss the concepts associated with managing through people. 2. Discuss the hard and soft aspects of people and organisational performance. Year 3 (70%) Core HR304 Organisational Management E2 C. MANAGING RELATIONSHIPS (20%) 1. Discuss the effectiveness of organisational relationships. 2. Discuss management tools and techniques in managing organisational relationships. Year 3 (80%) Option HR305 Strategic Human Resource Management E2 D. MANAGING CHANGE THROUGH PROJECTS (30%) 1. Advise on important elements in the change process. 2. Discuss the concepts involved in managing projects. Year 3 (50%) Option BS202 Project Management Accreditation Application Form - Management Level only CIMA Professional Qualification (2015 syllabus)

26 E2. PROJECT AND RELATIONSHIP MANAGEMENT CIMA Syllabus topics and lead learning outcomes Level or Year taught & Exam component (%) Core/ Option status Module/unit code and title where CIMA learning aims have been met E2 A. STRATEGIC MANAGEMENT AND ASSESSING THE GLOBAL ENVIRONMENT (30%) 1. Discuss developments in strategic management. 2. Analyse the relationship between different aspects of the global business environment. E2 B. THE HUMAN ASPECTS OF THE ORGANISATION (20%) 1. Discuss the concepts associated with managing through people. 2. Discuss the hard and soft aspects of people and organisational performance. E2 C. MANAGING RELATIONSHIPS (20%) 1. Discuss the effectiveness of organisational relationships. 2. Discuss management tools and techniques in managing organisational relationships. E2 D. MANAGING CHANGE THROUGH PROJECTS (30%) 1. Advise on important elements in the change process. 2. Discuss the concepts involved in managing projects. Accreditation Application Form - Management Level only CIMA Professional Qualification (2015 syllabus)

27 P2. ADVANCED MANAGEMENT ACCOUNTING Syllabus topics and lead learning outcomes Level or Year taught & Exam component (%) Core/ Option status Module/unit code and title where CIMA learning aims have been met P2 A. COST PLANNING AND ANALYSIS FOR COMPETITIVE ADVANTAGE (25%) 1. Evaluate techniques for analysing and managing costs for competitive advantage. P2 B. CONTROL AND PERFORMANCE MANAGEMENT OF RESPONSIBILITY CENTRES (30%) 1. Discuss decision making in responsibility centres. 2. Discuss issues arising from the use of performance measures and budgets for control. 3. Evaluate issues arising from the division of the organisation into responsibility centres. P2 C. LONG-TERM DECISION MAKING (30%) 1. Evaluate information to support project appraisal. 2. Discuss pricing strategies and their consequences. P2 D. MANAGEMENT CONTROL AND RISK (15%) 1. Analyse information to assess its impact on long-term decisions. 2. Discuss management s responsibilities with regard to risk Accreditation Application Form - Management Level only CIMA Professional Qualification (2015 syllabus)

28 F2. ADVANCED FINANCIAL REPORTING Syllabus topics and lead learning outcomes Level or Year taught & Exam component (%) Core/ Option status Module/unit code and title where CIMA learning aims have been met F2 A. SOURCES OF LONG-TERM FINANCE (15%) 1. Discuss types and sources of long-term finance for an incorporated entity. 2. Calculate a weighted average cost of capital (WACC) for an incorporated entity. F2 B. FINANCIAL REPORTING (60%) 1. Produce consolidated primary financial statements, incorporating accounting transactions and adjustments, in accordance with relevant international accounting standards, in an ethical manner. 2. Demonstrate the impact on the preparation of the consolidated financial statements of certain complex group scenarios 3. Discuss the need for and nature of disclosure of transactions between related parties 4. Produce the disclosures for earnings per share. F2 C. ANALYSIS OF FINANCIAL PERFORMANCE AND POSITION (25%) 1. Evaluate the financial performance, financial position and financial adaptability of an incorporated entity. 2. Discuss the limitations of ratio analysis. Accreditation Application Form - Management Level only CIMA Professional Qualification (2015 syllabus)

29 Checklist Have you attached the last two years of External Examiners reports for subjects relevant to accreditation? (If no, please state reasons) Have you attached the detailed module/unit descriptors or detailed teaching plans? (A review will not take place without these.) Have you attached the last two sets of exam papers (excluding resits) for each module/unit submitted for review for management level exemptions? (In most cases, a review will not take place without these. If you are submitting a new programme, pilot exam papers should be submitted.) Have you attached the coursework brief for an individual piece of coursework representing 30% or more of the total unit mark? Completed by (full name): Date of submission: Please submit your completed form and all supporting documents to: advance@cimaglobal.com Accreditation Application Form - Management Level only CIMA Professional Qualification (2015 syllabus)

30 Appendix 5 - Full Application for certificate, operational, management and strategic level This application form is for those institutions which do not qualify for Self-Certification Status. Please contact the Higher Education Partnership team at CIMA before completing this form. Completing this form Before making your application, please ensure you have a copy of the current CIMA syllabi to enable you to meet the syllabus match criteria. The CIMA Chartered Management Accounting Qualification 2015 syllabus can be found at Should you require a hard copy of either syllabus and have any queries before making your accreditation application, please contact us at advance@cimaglobal.com. Application Criteria Certificate to Management Level Relevant undergraduate degrees will be considered for exemption from papers of the CIMA Certificate in Business Accounting and from the Operational and Management level papers of the CIMA Professional Qualification For exemptions to be awarded, we will seek to ensure that: All of the learning aims of the relevant CIMA subjects (s) are met. The syllabus match includes appropriate coverage of each of the key topics covered in the CIMA subject applied for. The assessment approach for each module/unit used in the application for exemption is comparable with that of the appropriate CIMA subject with a minimum weighting of 50% examination. There is a statement from the institution that recognises the possibility of plagiarism and illustrates the steps taken to guard against this. Where more than three modules are put forward for a CIMA subject other than E1 or F1 please include an explanation of how the syllabus content and assessment are integrated. A pass mark of 40% or above should be achieved for all modules relevant to accreditation and compensation, if applicable, is limited to 35% in the failed element. Full Accreditation Application Form All levels