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CPA MA exam : Management Accounting

MA Exam Simulator
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Oct 19, 2026
  • Q & A: 80 Questions and Answers
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About CPA MA Exam Simulator

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What is the duration, language, and format of the CPA-Australia MA: Management Accounting Exam

  • Exam language: English

  • Each component has a passing score of 75

  • Formats: Multiple choice, task-based, communication tasks

  • Exam duration: 2 hours

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CPA-Australia MA: Management Accounting Exam Certification Path

There are four parts to the management accounting exam, and you may take them all at once as part of the CPA-Australia MA certification path, or one per test window. After completing these four parts and passing an ethics exam, your license will be complete. CPA Australia MA exam questions from the real test may help you succeed on your first try. IT experts with significant expertise in the CPA Australia MA certification developed the CPA-Australia MA exam dumps, which will ensure that you pass the exam on your first attempt. An expert reviews questionnaire answers to verify that the content being evaluated is accurate and comprehensive. Our CPA Australia practice exams will prepare you for the Financial Accounting and Reporting exam in Australia, which you will need to pass. If you fail the Financial Measurement and Auditing section, you may request a refund by using the same payment method you used to make your purchase. There is no need to take the Certification section exam.

CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Inventory control techniques
  • 3. Long-term pricing decisions
Topic 2: Short-term and long-term decision making18%- Decision support techniques
  • 1. Decision-making process
  • 2. Risk considerations in investment decisions
  • 3. Capital expenditure evaluation
  • 4. Relevant information for operating decisions
Topic 3: Types of product costing23%- Product costing methods
  • 1. Absorption costing principles
  • 2. Overhead allocation and apportionment
  • 3. Marginal costing techniques
  • 4. Job costing and process costing
  • 5. Activity-based costing
Topic 4: Budgeting and variance analysis20%- Budget preparation and control
  • 1. Operations, cash and financial statement budgets
  • 2. Standard costing and variance analysis
  • 3. Behavioural aspects of budgeting
  • 4. Incremental and zero-based budgeting
Topic 5: Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Balanced Scorecard
  • 3. Reward systems linked to performance
Topic 6: Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Fixed and variable cost separation techniques
  • 2. Cost classifications and characteristics
  • 3. Cost-volume-profit analysis applications
Topic 7: The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting information and value creation
  • 2. Management accounting systems and strategic management
  • 3. Differences between financial, cost and management accounting

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