CIMA 2025 Blueprint Updates: Changes for Objective Tests

CIMA’s CGMA Blueprints are updated each year to reflect any changes in the industry and to keep the exams relevant. You can access the blueprints for each CIMA level from the CIMA website directly.

At Learnsignal, we take these changes very seriously, and ensure to update our videos and MCQs to reflect the changes seamlessly. Refer our pricing packages to know how you can access our video content, and study on the go.

If you would like to discuss your CIMA progress, with a CIMA qualified tutor, then book a call.

Below is a summary of the changes which apply for Objective Tests from 9^th January 2025. For full details of all Objective Test content areas please see the relevant Blueprint.

Operational Level

P1- new component outcomes

	Component outcome	Representative task statement
P1A3f	Cost of quality framework	Determine prevention, appraisal, internal failure and external failure costs.
P1A3g	Environmental costing	Determine environmental costs using the quality costing framework.
P1A3g	Environmental costing	Explain the link between environmental costs and activities and outputs and their implication for decision making
P1C3e	Weighted benefit scoring	Apply weighted benefit scoring to a short-term decision.

Management Level

F2D Content Area name change: Integrated Reporting and Sustainability Reporting

	Lead outcome	Component outcome	Representative task statement
Reworded lead outcome and component outcome
F2D1a	The role of the standard setting bodies for sustainability reporting	Understand the purpose and benefits of integrated reporting and of accounting for sustainability.	Understand the purpose and benefits of integrated reporting and of accounting for sustainability
F2D1c		The Integrated Reporting Framework	Understand the objective of the Integrated Reporting Framework
			Understand the benefits and limitations of the Integrated Reporting Framework
Deleted task statement
F2D 2			Understanding the principles of disclosure of the capitals in the international integrated reporting framework
New lead outcome
F2D 3	Sustainability report	a. IFRS Sustainability disclosure standards	Understand the objectives and scope of the standard on General Requirements for Disclosure of Sustainability-related Financial Information
			Understand the objectives and scope relating to Climate-related disclosures
Introduced IFRS sustainability disclosure standards
	Name	Application/Relevant articles
IFRS S1	General Requirements for Disclosure of Sustainability related Financial Information	Prescribes how an entity prepares and reports its sustainability-related financial disclosures and sets out general requirements for the content and presentation of those disclosures, so that the information disclosed is useful to primary users in making decisions relating to providing resources to the entity. Note: an understanding the objectives and scope is required.
IFRS S2	Climate-related Disclosures	Requires an entity to disclose information about climate-related risks and opportunities that could reasonably be expected to affect an entity’s cash flows, its access to finance or cost of capital over the short, medium or long term. Note: an understanding the objectives and scope is required.

Strategic Level

F3- reworded task statements

	Component outcome	Representative task statement
F3A3a	Market requirements	Advise on the development of financial and non-financial strategy regarding the lender’s loan conditions (e.g., lending criteria relating to business plans, liquidity ratios, cash forecasts, credit rating, quality of management and, where applicable, green financing).
F3B2a	Selecting debt instruments	Analyse the criteria for selecting appropriate debt instruments (e.g., bank borrowings, bonds, convertible bonds, commercial paper and green finance).

The syllabus changes are very minimal and will NOT have much impact on your study, if you have been preparing these papers for some time now. If you would like to understand, how Learnsignal can help you on your CIMA journey, speak to our CIMA study expert now by booking a call.

Evita Veigas

2 min read