← All exams
Home · CIMA Professional Qualification (CGMA)

CIMA Professional Qualification (CGMA)

This qualification is for students and professionals in business and finance who aspire to become strategic leaders and management accountants. Passing all levels leads to the award of the Chartered Global Management Accountant (CGMA) designation.

Pass mark 100/60 90 minutes Real test fee approx Chartered Institute of Management Accountants / AICPA & CIMA How many can I get wrong?
Sit a full mock under the clock at least once. Nerves are half the battle.
Free practice questions
Try 3 real CIMA Professional Qualification (CGMA) questions
Have a go, then reveal the worked explanation. A taster from a bank of 213 original questions — unlock for unlimited drills and full timed mocks.
Q1. A company manufactures bespoke luxury yachts, with each yacht built to a unique customer specification. Which cost accounting system is most appropriate for this company to use?
  • A.  Process Costing
  • B.  Job Order Costing
  • C.  Life Cycle Costing
  • D.  Throughput Accounting
Show answer & explanation
✓ Answer: B. Job Order Costing
Job order costing is ideal for unique, distinct products or services, as costs can be traced and allocated to each specific 'job' or yacht.
Q2. A company's finance department wants to use a specialised accounting software application but does not want to manage the underlying infrastructure, servers, or operating systems. Which cloud computing service model is most appropriate?
  • A.  Infrastructure as a Service (IaaS)
  • B.  Platform as a Service (PaaS)
  • C.  Software as a Service (SaaS)
  • D.  Function as a Service (FaaS)
Show answer & explanation
✓ Answer: C. Software as a Service (SaaS)
SaaS provides ready-to-use software applications over the internet, abstracting away all underlying infrastructure management from the user.
Q3. Under IAS 38 Intangible Assets, which of the following internally generated items is explicitly prohibited from being capitalised?
  • A.  Development costs that meet all six specified capitalisation criteria.
  • B.  A patent legally registered and defended by the company.
  • C.  A purchased customer list from a business acquisition.
  • D.  A brand name developed and built up over many years by the company.
Show answer & explanation
✓ Answer: D. A brand name developed and built up over many years by the company.
IAS 38 prohibits the capitalisation of internally generated brands, mastheads, publishing titles, and customer lists because their costs cannot be distinguished from the cost of developing the business as a whole.
Start here
Ten questions to see where you stand
Two minutes, no timer, marked the moment you finish with every answer explained. Then you'll know which topics need the work before you sit a full mock.
Exam mode
Full mock exam
60 random questions, real timing, marked against the official pass mark. Different every time.
Create a free account for a full mock
No card needed. A free account unlocks a full timed mock and 3 drills on every exam.
Try it free
Topic drills
Ten quick questions on one topic, marked instantly with explanations.
1 free drill left — then a free account unlocks 3 + a full mock.
Cost Accounting Systems · 40
Managing Finance in a Digital World · 30
Advanced Financial Reporting · 27
Strategic Management · 29
Risk Management · 30
Financial Strategy · 19
Project Management · 20
Budgeting and Control · 18
CIMA Professional Qualification (CGMA) — common questions
Frequently asked
How many questions are in the CIMA Professional Qualification (CGMA)?
The exam has 60 questions. Every Revision Robin mock uses the same 60-question format so your practice matches the real thing.
What is the pass mark for the CIMA Professional Qualification (CGMA)?
You need 100 out of 60 correct to pass, which is about 167%. Our mocks mark you against this exact threshold.
How long do you get?
The test is timed at 90 minutes. Our full mock runs on the same clock so you can practise your pacing.
Are these the real exam questions?
No. Our questions are original and written to match the current syllabus, so they give realistic practice without copying the official paper. Every answer comes with a plain-English explanation. Always confirm current rules and content with Chartered Institute of Management Accountants / AICPA & CIMA.
How much does the official test cost?
The official Chartered Institute of Management Accountants / AICPA & CIMA fee is approx. Revision Robin practice is separate and helps you pass first time so you only pay that fee once.