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Updated: Jul 29, 2026
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CPA MA Exam Overview:
| Certification Vendor: | ACCA |
| Exam Name: | Management Accounting |
| Exam Number: | MA (formerly FMA/F2) |
| Related Certifications: | Business and Technology (BT) Financial Accounting (FA) Management Information (MA1) Managing Costs and Finance (MA2) |
| Exam Format: | Computer-Based Exam (CBE), Objective Test Questions (OTQs), Multi-Task Questions (MTQs) |
| Exam Duration: | 120 minutes |
| Exam Price: | Approx. £85–£115 / $105–$140 USD (varies by region) |
| Certificate Validity Period: | Indefinite while progressing through ACCA qualification |
| Real Exam Qty: | 38 (35 OTQs + 3 MTQs) |
| Passing Score: | 50% |
| Available Languages: | English, Chinese, Polish, Russian |
| Recommended Training: | Official ACCA Study Guide ACCA Approved Learning Partners |
| Exam Registration: | myACCA Registration & Booking |
| Sample Questions: | CPA MA Sample Questions |
| Exam Way: | On-demand computer-based exam at ACCA-approved test centres or remotely |
| Pre Condition: | No formal prerequisites; open entry for ACCA/FIA students |
| Official Syllabus URL: | https://www.accaglobal.com/student/en/exam-support-resources/fundamentals-exams-study-resources/ma.html |
How much CPA-Australia MA: Management Accounting Exam Cost
It costs approximately USD 200 to take one part of the test and roughly USD 800 to take all four parts, depending on the state. For more information on the fee, go to the AICPA's official website and choose your state. It's possible that you'll need to spend more money if you decide to utilize the CPA-Australia MA exam dumps and subsequent CPA-Australia MA practice test.
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Financial and non-financial performance indicators - Reporting performance |
| Topic 2: F. Standard Costing and Variance Analysis | 15% | - Calculation of variances - Standard costing principles - Interpretation and reporting of variances |
| Topic 3: D. Cost Accounting Techniques | 20% | - Marginal and absorption costing - Overhead costing and absorption - Material and labour costing - Process costing and joint products |
| Topic 4: E. Budgeting | 15% | - Budget preparation techniques - Flexible budgeting - Nature and purpose of budgets |
| Topic 5: A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Accounting for management - Sources of data |
| Topic 6: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Mathematical techniques - Correlation and regression analysis |
| Topic 7: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Cost estimation techniques - Classification of costs |
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