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Updated: Jul 22, 2026
No. of Questions: 80 Questions & Answers with Testing Engine
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CPA MA Exam Overview:
| Exam Name: | ACCA Management Accounting (MA) Exam |
| Exam Number: | MA (FMA) |
| Related Certifications: | ACCA Business and Technology (BT) ACCA Financial Accounting (FA) ACCA Applied Knowledge Level |
| Certificate Validity Period: | No fixed expiry for the exam result; ACCA qualification progression rules apply |
| Real Exam Qty: | Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions |
| Available Languages: | English |
| Passing Score: | 50% |
| Exam Format: | Computer-Based Exam, Objective Test Questions (MCQ), Multi-Task Questions (MTQs) |
| Exam Duration: | 120 minutes |
| Recommended Training: | ACCA Study Resources |
| Exam Registration: | ACCA Registration Portal |
| Sample Questions: | CPA MA Sample Questions |
| Exam Way: | Computer-based exam (on-demand at licensed exam centers or remote where available) |
| Pre Condition: | No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended. |
| Official Syllabus URL: | https://www.accaglobal.com |
What is the duration, language, and format of the CPA-Australia MA: Management Accounting Exam
Exam duration: 2 hours
Formats: Multiple choice, task-based, communication tasks
Exam language: English
Each component has a passing score of 75
CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
| Topic 2: Cost Classification and Behavior | - Direct and indirect costs - Fixed, variable, and semi-variable costs |
| Topic 3: Recording and Accounting for Costs | - Cost allocation and apportionment - Materials, labour, and overhead accounting |
| Topic 4: Budgeting | - Budget preparation and control - Flexible budgets and variance analysis |
| Topic 5: Introduction to Management Accounting | - Nature, purpose, and role of management accounting - Cost accounting vs financial accounting |
| Topic 6: Standard Costing and Variance Analysis | - Interpretation of variances - Material, labour, and overhead variances |
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