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The BA3 exam is part of CIMA’s foundational courses, covering the principles of financial accounting, including preparing financial statements, regulatory frameworks, and accounting concepts.
This exam is ideal for aspiring CIMA professionals or anyone looking to develop a strong foundation in financial accounting.
It builds core competencies in financial accounting, preparing you for advanced studies in CIMA’s qualification pathway.
While it requires consistent preparation, the exam is manageable with the right resources and study plan.
The exam focuses on understanding financial statements, accounting systems, and the principles governing them.
The exam is computer-based, consisting of multiple-choice and objective test questions.
The duration is 2 hours.
There are 60 objective test questions.
You need a scaled score of 100 out of 150 to pass.
The exam can be taken online or at a Pearson VUE testing center.
Yes, you can retake the exam, but you’ll need to pay the exam fee again.
No mandatory waiting period exists; you can retake the exam as soon as you’re ready.
No, there’s no limit, but each retake requires additional preparation and fees.
TESTED 30 Jan 2025
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