CIMA · Strategic Level
P3CIMA P3 tuition in Singapore and online. Enterprise and strategic risk, internal control, cyber risk and governance, with objective test practice.
Overview
Risk Management (P3) is the Strategic level Performance paper. It covers enterprise risk and how organisations identify, assess and respond to it, strategic risk, internal controls and the role of internal audit, governance, and cyber risk, including how to protect systems and respond to attacks.
P3 is a 90-minute computer-based objective test, booked on demand at a test centre or taken online. Results are on a scale up to 150, and you need 100 to pass.
CIMA updated its syllabus in 2026. Objective tests follow the new content from January 2026. The exam format did not change.
Classes are led by Paul William, founder of TutorPOD, who holds CIMA, ACCA and CA Singapore qualifications. P3 lessons link each risk topic to real business examples, then practise scenario-based objective test questions in class. You get structured notes and timed mocks with personalised feedback.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
P3 builds on P2 Advanced Management Accounting and sits alongside E3 Strategic Management and F3 Financial Strategy.
Resources
Free resources for this subject are being prepared by our tutors.
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A Singapore-based professional tutor and mentor with a triple-qualification advantage (ACCA, CIMA and CA Singapore), specialising in professional accounting qualifications and IB Business & Economics.
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FAQ
P3 is a 90-minute computer-based objective test, booked on demand. Results are on a scale up to 150 and you need 100 to pass.
Some. Most of P3 is about identifying, assessing and managing risk, but you may need to work with figures, for example when assessing risk exposure.
Cyber threats are now a major business risk, so P3 tests how organisations identify them, put controls in place and respond to incidents.
Once you pass E3, P3 and F3, you can sit the Strategic Case Study, the final CIMA exam.
Yes. P3 is taught live online on Zoom, Google Meet or PodCall, and in person at the Tampines and Waterloo centres in Singapore.
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