CPA MA : Management Accounting
- Exam Code: MA
- Exam Name: Management Accounting
- Updated: Oct 22, 2026
- Q & A: 80 Questions and Answers
About CPA MA 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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What is the duration, language, and format of the CPA-Australia MA: Management Accounting Exam
Formats: Multiple choice, task-based, communication tasks
Exam language: English
Each component has a passing score of 75
Exam duration: 2 hours
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| E. Budgeting | 15% | - Nature and purpose of budgets - Budget preparation techniques - Flexible budgeting |
| D. Cost Accounting Techniques | 20% | - Overhead costing and absorption - Process costing and joint products - Material and labour costing - Marginal and absorption costing |
| C. Business Mathematics and Statistical Techniques | 15% | - Mathematical techniques - Correlation and regression analysis - Probability and expected values |
| A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Presenting information - Accounting for management |
| G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Reporting performance - Divisional performance and transfer pricing |
| B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Cost estimation techniques - Classification of costs |
| F. Standard Costing and Variance Analysis | 15% | - Calculation of variances - Interpretation and reporting of variances - Standard costing principles |
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