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CIMA F1 exam : Financial Reporting
- Exam Code: F1
- Exam Name: Financial Reporting
- Updated: Oct 28, 2026
- Q & A: 247 Questions and Answers
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About CIMA F1 Exam Braindumps
As 2026 brings fresh changes to the CIMA Financial Reporting content outline, the IT staff at Exam4PDF checks for F1 updates every single day and notifies customers as soon as new material is ready.
CIMA F1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Financial Reporting |
| Exam Number: | F1 |
| Available Languages: | English |
| Related Certifications: | CIMA Professional Qualification CGMA (Chartered Global Management Accountant) |
| Certificate Validity Period: | No expiry (module credit valid while qualification active) |
| Exam Price: | £110 / $135–$150 USD (varies by region) |
| Exam Format: | Multiple Choice, Multiple Response, Number Entry, Objective Test, Drag and Drop |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Recommended Training: | CIMA Approved Learning Partners Official CIMA Study Materials |
| Exam Registration: | Pearson VUE Exam Scheduling Official CIMA Registration & Booking |
| Sample Questions: |  |
| Exam Way: | Computer-based, on-demand at Pearson VUE test centers or online proctored |
| Pre Condition: | CIMA Certificate in Business Accounting (Cert BA) or relevant degree / professional qualification for exemption; basic English and mathematics proficiency |
| Official Syllabus URL: | https://www.cimaqualification.com/operational-level/f1-financial-reporting |
CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The Regulatory Environment of Financial Reporting | 10% | - Ethics in financial reporting - Principles vs rules-based regulation - Conceptual framework and regulatory bodies - IFRS Foundation and IASB structure |
| Financial Statements | 45% | - Application of IFRS standards
- Interpretation and analysis of financial statements - Preparation of single entity financial statements
|
| Principles of Taxation | 20% | - Current tax calculation - Indirect taxes overview - Deferred tax concepts - Tax system and types of taxes |
| Managing Cash and Working Capital | 25% | - Short-term financing options - Cash management and forecasting - Working capital cycle and objectives - Management of receivables, inventory and payables |
F1 Exam Basics, Support Speed and Discount Programs
You can register through the official channel listed here: Official CIMA Registration & Booking Pearson VUE Exam Scheduling Create an account, choose a test center or an online-proctored session, pick a date, and complete the payment to confirm your seat.
CIMA Certificate in Business Accounting (Cert BA) or relevant degree / professional qualification for exemption; basic English and mathematics proficiency
The current CIMA Financial Reporting outline breaks down like this:
- Managing Cash and Working Capital (25%)
- The Regulatory Environment of Financial Reporting (10%)
- Principles of Taxation (20%)
The exam contains about 60 questions and gives you 90 minutes minutes to finish them. Working through 247 practice questions for the F1 exam at Exam4PDF trains you to hold a steady pace from the first item to the last.
You need 100 out of 150 scaled score (~67%) to pass, and the registration fee is £110 / $135–$150 USD (varies by region). Considering that fee, preparing thoroughly once with verified Exam4PDF material costs far less than paying for a retake.
Customer service runs 24 hours a day, 7 days a week, all year round. Whether you send a study question or share your passing score, the team replies within about three hours, and email answers typically arrive within two hours. If a reply ever seems late, check your spam folder first, then contact support again.
Yes on both counts. After you pass F1 with a good score, Exam4PDF gives you a discount when you buy materials for other exams. And if you represent a company interested in long-term cooperation, Exam4PDF offers a discount of more than fifty percent from the second year onward — contact the team to set up an arrangement.
Exam4PDF builds its F1 question bank around verified answers checked by IT specialists, reviews vendor updates daily, answers customer messages within about three hours around the clock, and keeps every purchase current with 365 days of free updates — so you always study material that matches what the CIMA Financial Reporting exam expects today.
Official CIMA Study Materials CIMA Approved Learning Partners Pairing an official course with the verified practice questions from Exam4PDF gives you both structured learning and realistic rehearsal before exam day.
CIMA Financial Reporting Sample Questions:
Question #1
Which of the following is not a possible tax rate structure?
- A. Regressive
- B. Direct
- C. Progressive
- D. Proportional
Correct Answer: B 🗳️
Question #2
Which of the following would be the most immediate impact of overtrading?
- A. A shortage of inventory
- B. An inability to pay trade payables.
- C. Having to offer bulk discounts to customers.
- D. An inability to pay dividends to shareholders.
Correct Answer: B 🗳️
Question #3
STU commenced trading on 1 January. Total sales for the month of January were $250,000. which were 75% on credit and 25% for cash. Sales are expected to increase by 10% a month Irrecoverable debts are estimated to be 5% of credit sales Of the credit sales expected to pay, 50% pay in the month following the sale and the remaining 50% the month after.
The cash expected to be received in February is:
- A. $162,500
- B. $156,250
- C. $157,813
- D. $151,563
Correct Answer: C 🗳️
Question #4
XYZ's accounting profit for the last reporting period is $200,000. This is after deduction of:
* Accounting depreciation of $40,000.
* Entertaining expenses of $10,000 which are disallowable for tax purposes
* Directors' salaries of 530.000
Tax depreciation allowances of $60,000 are available and the rate of corporate income tax is 20%.
What is the corporate tax liability of XYZ for the reporting period?
- A. $38,000
- B. $36,000
- C. $42,000
- D. $44,000
Correct Answer: A 🗳️
Question #5
BCD's finance cost for the year ended 30 June 20X6 in its statement of profit or loss is $198,000. BCD's statement of financial position is as follows:
How much will be included in BCD's statement of cash flows for interest paid in the year ended 31 December 20X6?
Give your answer to The nearest $.
Correct Answer:
Pending
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