CPA MA : Management Accounting

MA real exams

Exam Code: MA

Exam Name: Management Accounting

Updated: Aug 15, 2026

Q & A: 80 Questions and Answers

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

  • Exam duration: 2 hours

  • Exam language: English

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

  • Each component has a passing score of 75

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.

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Topics of CPA-Australia MA: Management Accounting Exam

  • The nature and purpose of management accounting 60%

  • Cost classification and cost-volume-profit analysis 20%

  • Types of product costing 10%

  • Budgeting and variance analysis 30%

  • Performance measurement 40%

  • Short-term and long-term decision-making 30%

  • Inventory and pricing decisions 10%

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CPA MA Exam Syllabus Topics:

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

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