Download CIMA : P2 Questions & Answers as PDF & Test Software
Last Updated: Sep 07, 2026
No. of Questions: 205 Questions & Answers with Testing Engine
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From a printable PDF to a desktop test engine and an online test engine, TestSimulate covers every stage of P2 preparation in 2026. One purchase gives you 205 practice questions for CIMA Advanced Management Accounting, 365 days of free updates, and support whenever you need it.
CIMA P2 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Advanced Management Accounting (P2) |
| Exam Number: | CIMAPRO19-P02-1 |
| Certificate Validity Period: | No expiry for passed exam within qualification framework; subject to CIMA syllabus updates |
| Exam Format: | Computer-based Objective Test (OT), Multiple-choice and objective test questions |
| Real Exam Qty: | 60 (Objective Test questions) |
| Passing Score: | 100/150 (scaled score) |
| Exam Price: | Varies by region (~USD 150–200 equivalent) |
| Related Certifications: | CIMA Certificate in Business Accounting (Cert BA) CGMA Designation |
| Available Languages: | English |
| Exam Duration: | 90 minutes |
| Recommended Training: | Kaplan CIMA Exam Prep BPP CIMA Training |
| Exam Registration: | CIMA Official Registration Portal Pearson VUE Exam Booking |
| Sample Questions: | CIMA P2 Sample Questions |
| Exam Way: | Computer-based exam delivered via Pearson VUE test centers and online proctoring (where available) |
| Pre Condition: | Completion of CIMA Certificate in Business Accounting (Cert BA) or equivalent foundational knowledge |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams |
CIMA P2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Budgeting and Control | - Budgeting systems
|
| Short-term Decision Making | - Pricing decisions
|
| Cost Accounting Systems | - Activity-based costing (ABC)
|
| Risk and Uncertainty | - Risk management techniques
|
Common Questions About the CIMA P2 Exam, Answered
The P2 exam, officially titled Advanced Management Accounting, is the qualifying exam for the CIMA Professional Qualification (CGMA) certification, which sits at the Operational Level level. Earning it shows employers that you have the skills the credential stands for, and it is a solid step forward on a CIMA career path. It also connects to CIMA Certificate in Business Accounting (Cert BA), CGMA Designation, so the effort you put in now keeps paying off as you advance.
The P2 exam gives you 60 (Objective Test questions) questions to complete within 90 minutes. Do the math before exam day: divide the total time by the question count to set a steady per-question pace, and flag any item that stalls you so you can return to it after securing the easier points. The most reliable way to build that rhythm is a full timed practice test under the same limit, which is exactly what TestSimulate's test engines are designed for.
The passing score for CIMA Advanced Management Accounting is 100/150 (scaled score), and the official registration fee is Varies by region (~USD 150–200 equivalent). Keep in mind that a retake means paying that fee again in full, which makes an honest self-check worthwhile: before you book, sit a timed practice test and make sure you are consistently scoring above the passing line with some margin to spare.
According to the official requirements: Completion of CIMA Certificate in Business Accounting (Cert BA) or equivalent foundational knowledge. Eligibility rules do change from time to time, so confirm the current details on the official exam page before you register.
Registration for the P2 exam is handled through the official channels below:
The exam is delivered in the following format: Computer-based exam delivered via Pearson VUE test centers and online proctoring (where available). Pick a date that leaves room for at least one full timed practice test beforehand.
CIMA recommends the following official training options for candidates preparing for CIMA Advanced Management Accounting:
Courses build the foundation, but they work best alongside question practice. That is where TestSimulate comes in: the 205 practice questions in our P2 package let you rehearse the exam format at your own pace and see exactly where you stand.
Yes — TestSimulate offers a free PDF demo of the CIMA Advanced Management Accounting material, so you can review the question style and answer quality before you spend anything. After purchase, you also receive 365 days of free updates, and if your product expires you can extend the update service at a 50% discount from your member zone.
If you take the corresponding exam within 60 days of your purchase and do not pass, you are covered by the 100% Money Back Guarantee under clear conditions. To claim a full refund, submit a scan of your exam enrollment slip and your official Score Report PDF within two days of the exam; requests are processed within seven days. Note that sitting the exam within three days of purchase is not eligible, purchases that were never followed by an exam sitting do not qualify, free materials and expired orders are excluded, and the candidate name must match the payer name. Prefer an exchange instead? You can swap your product for two free exam packages of equal value and keep your update service. Delivery is immediate: your P2 material is ready for instant download and is also emailed to you within one minute of payment — contact customer service if nothing arrives within two hours. There is no limit on the number of computers you can install it on.
The current CIMA Advanced Management Accounting syllabus is organized into 4 exam domains. The first three are:
- Budgeting and Control
- Short-term Decision Making
- Risk and Uncertainty
For the full domain and subtopic breakdown, see the Exam Topics section above — that is the outline your TestSimulate practice questions are mapped to.
CIMA Advanced Management Accounting Sample Questions:
A manufacturing company is in the process of introducing just in time (JIT) and total quality management (TQM) into every aspect of its value chain.
Which TWO of the following are appropriate changes to make to the support activities in the organization's value chain?
- A. Inbound logistics would need to ensure that materials of appropriate quality are delivered on a just in time basis.
- B. Operations would need to be carried out on a right first time basis as any failure could delay production.
- C. After sales service would need to ensure that appraisal costs are kept to a minimum.
- D. Procurement would need to arrange to purchase goods so that they are delivered as required.
- E. Firm infrastructure would need to arrange appropriate training courses for staff.
- F. Technology development would need to ensure that processes are continually improving.
Which TWO of the following statements are correct?
- A. Demand functions can be predicted accurately and the relationship between price and quantity demanded is always constant.
- B. Loss leadership pricing is appropriate for a new product which is not part of a range of products.
- C. Premium pricing is possible when there is a measure of product or service differentiation.
- D. It is worthwhile for a company to sell further units when the marginal revenue is greater than the marginal cost.
- E. Price is the only factor affecting the demand for products and services.
A large company that sells a single product has many customers. The contribution per unit of the product is $40. Data for the company as a whole are given below.
Using customer profitability analysis, what is the total annual profit for this customer?
- A. $1,660,000
- B. $2,340,000
- C. $1,780,000
- D. $1,460,000
Which of the following is a valid objective of a transfer pricing system?
- A. To maintain head office control
- B. To develop a top-down culture
- C. To establish centralised decision making
- D. To achieve divisional autonomy
An airline prides itself on using highly reliable aircraft that are maintained to the highest possible standard and that its flight crews are arguably the best in the industry. Despite that, the directors accept that there remains a slight possibility that there will be a fatal accident.
Which THREE of the following statements are correct?
- A. The airline should cease operations in order to eliminate the risk of a fatal accident.
- B. It is unlikely that any airline could totally eliminate all possibility of a fatal accident.
- C. The airline appears to be behaving responsibly.
- D. The airline's directors can justify their behavior on the basis that they insist on exceeding all relevant statutory and industry safety standards.
- E. Fatal air accidents can be justified on the basis that some risk is inevitable.
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