Examination Structure
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| Learning Streams | 
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| CIMA body has built CIMA's Professional Qualification syllabus on three pillars of learning – culminating in a new Test of Professional Competence in Management Accounting (TOPCIMA). The pillars are called: | 
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| There are three subjects in each learning pillar. two of the subjects in each pillar are from the Managerial level. The third is from the Strategic level. | 
 
 
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