The Chartered Institute of Management Accountants (CIMA) has revealed that 68% of those resitting their enterprise operations exam have passed, the highest of any course.

The enterprise management exam saw the second highest pass rates (65%), followed by the financial operations exam (57%) and the performance operations one with 52%.

Just 45% of those who retook the performance management exam passed, however CIMA executive director of education Noel Tagoe said there were "a number of very good performances."

The financial management exam saw the lowest pass rate of any exam, 26%, but Tagoe said "it should be noted that this was taken by only a small number of candidates.

Regarding the resit of the strategic level exam, 66% passed the case study (part B), while 56% passed the performance strategy and enterprise strategy exams, and 55% passed the financial strategy exam.

All papers were offered via a number of quality tuition partners, including BPP, Kaplan and First Intuition.

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The Chartered Institute of Management Accountants