Exam Name: Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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Updated: Oct 27, 2026
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CIMA F1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Financial Reporting |
| Exam Number: | F1 |
| Available Languages: | English |
| Certificate Validity Period: | No fixed expiry for the qualification once achieved; progression required within CGMA route requirements |
| Exam Price: | Varies by region (typically around £100–£150 GBP) |
| Real Exam Qty: | 60 objective test questions |
| Passing Score: | 100/150 (approximately 67%) |
| Exam Duration: | 90 minutes |
| Related Certifications: | CIMA Operational Level CGMA Designation CIMA Certificate in Business Accounting (Cert BA) |
| Exam Format: | Objective Test (multiple choice / auto-marked questions), Computer-based exam |
| Recommended Training: | CIMA Official Study Resources |
| Exam Registration: | CIMA Official Exam Registration |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based exam via Pearson VUE test centres or online remote proctoring (where available) |
| Pre Condition: | No formal prerequisites for entry, but typically part of CIMA CGMA Professional Qualification progression (Operational Level follows or is taken alongside other Operational papers) |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/CGMA-Professional-Qualification/ |
CIMA F1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Statement Analysis | - Performance analysis
|
| Financial Reporting Fundamentals | - Financial Statements Preparation
|
| Accounting Standards Application | - Basic application of IFRS standards
|
F1 Exam: Your Questions, Our Promises
CIMA Financial Reporting is an official CIMA (Chartered Institute of Management Accountants) exam, registered under the code F1. Passing it earns the CIMA Professional Qualification (CGMA) – Operational Level certification at the Operational Level level. It also connects to CIMA Certificate in Business Accounting (Cert BA), CIMA Operational Level, CGMA Designation. In a fast-developed industry, this certificate is a promise to your career and your next promotion.
No formal prerequisites for entry, but typically part of CIMA CGMA Professional Qualification progression (Operational Level follows or is taken alongside other Operational papers)
Vendor policies do evolve, so confirm the current conditions before you register on the official exam page.
The CIMA Financial Reporting exam contains 60 objective test questions questions within 90 minutes. Former customers share a consistent secret: two or three regular hours of daily practice beat sporadic cramming. The Exams4sures engine covers every important test point, so a steady routine builds both knowledge and the pacing the clock demands.
Passing CIMA Financial Reporting requires 100/150 (approximately 67%), and the official fee is Varies by region (typically around £100–£150 GBP). Retakes bill the full Varies by region (typically around £100–£150 GBP) again, so treat readiness as something to verify, not assume: when your Exams4sures practice scores clear the requirement day after day, you are ready to book.
Registration for CIMA Financial Reporting runs through the official channels below.
One scheduling detail: the exam is delivered Computer-based exam via Pearson VUE test centres or online remote proctoring (where available).
Yes, CIMA (Chartered Institute of Management Accountants) recommends the following training for CIMA Financial Reporting candidates.
Whichever training you follow, practice daily with the 247 questions in the Exams4sures F1 package; regular hours with real exam-style items are what turn preparation into a pass.
CIMA Financial Reporting is divided into 3 official domains, led by Financial Statement Analysis, Accounting Standards Application, and Financial Reporting Fundamentals. The full outline is above; while details shift over time, the main test points stay steady, and we have already sorted them for you.
Yes and yes. If you are a little suspicious, download the free demo of the CIMA Financial Reporting questions and check the material before deciding. After purchase, updates are free for 365 days, with new versions sent to you as soon as test points change; after expiry, extending the update service costs 50% of the regular price.
We promise it in writing: a 100% money-back guarantee under defined conditions. Take the CIMA Financial Reporting exam within 60 days of purchase; if you fail, claim a full refund according to your transcript by submitting a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, processed within 7 days. The exam must match your product, candidate and payer names must match, and attempts within 3 days of purchase, unused downloads, free materials, and expired orders are excluded. Alternatively, switch freely to other exam material: two equivalent products, free, with updates retained on your original purchase.
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CIMA Financial Reporting Sample Questions:
Mr K is being pressured by his manager to change figures in his report so that it will improve his manager's bonus.
His manager has promised Mr K a promotion if he agrees to do this.
What threats is Mr K facing?
- A. Self-review and advocacy
- B. Intimidation and familiarity
- C. Intimidation and self-interest
- D. Familiarity and self-interest
Correct Answer: C 🗳️
It costs PWR £7.50 to produce product H, per product. Product H is typically sold for £89.99. It costs £5.00 to package product H and £15 to deliver product H to customers.
PWR is currently selling faulty versions of product H from a defunct batch, (let's call this version product I), for 25% of the original price.
Which of the below options represent the correct inventory price for product I?
- A. £7.50
- B. £2.50
- C. £20.00
- D. £3.50
Correct Answer: B 🗳️
Company RET's financing activities are exactly 35% of their operating activities expenses each month. Below is a list of Company RET's total expenses for this month:
Inventory supplies purchased: £145,000
Employee wages: £65,000
Purchase of a shop: £105,000
Dividend payments: ??
Cash repayments on loan: £61,000
What is company RET's total dividends payment for this month?
- A. £49,250
- B. £12,500
- C. £131,600
- D. £26,500
Correct Answer: B 🗳️
Which one of the following is NOT a step in the development of an International Financial Reporting Standard (IFRS)?
- A. Production of draft interpretations of the IFRS which are open to public comment.
- B. Establishment of an advisory committee to advise on issues arising in the development of the IFRS.
- C. Publication of exposure drafts.
- D. Publication of discussion documents.
Correct Answer: A 🗳️
On 1 January 20X6 PQR leases equipment for 3 years to use on a construction project. The total lease payments are $360,000 divided into 36 monthly instalments of $10,000 On 1 January 20X6 the present value of the lease payments is $270,000 and initial direct costs of $3,000 were incurred.
Which THREE of the following statements are true?
- A. Monthly payments of $10r0OO are expensed in the statement of profit or loss.
- B. The right of use asset is depreciated over 3 years.
- C. Initial direct costs of $3,000 are expensed in the statement of profit or loss.
- D. The value of the right of use asset on 1 January 20X6 is $273,000.
- E. The value of the lease liability on 1 January 20X6 is $270,000.
- F. The value of the lease liability on 1 January 20X6 is $273,000.
Correct Answer: B,D,E 🗳️
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