CPA Management Accounting - MA

CPA MA test insides dumps
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 21, 2026
  • Q & A: 80 Questions and Answers
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How to book the CPA-Australia MA: Management Accounting Exam

Step 1- Log on to the CPA Australia website. Step 2- Click on the Register button. Step 3- On the next page enter your details and click submit. Step 4- Wait for a few minutes and you will receive an email from CPA Australia. Step 5- Open the email and click on the invoice attachment to make payment.

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

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

  • Each component has a passing score of 75

  • Exam duration: 2 hours

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CPA MA Exam Syllabus Topics:
SectionWeightObjectives
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Operations, cash and financial statement budgets
  • 2. Behavioural aspects of budgeting
  • 3. Standard costing and variance analysis
  • 4. Incremental and zero-based budgeting
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Short-term and long-term decision making18%- Decision support techniques
  • 1. Capital expenditure evaluation
  • 2. Decision-making process
  • 3. Relevant information for operating decisions
  • 4. Risk considerations in investment decisions
Types of product costing23%- Product costing methods
  • 1. Marginal costing techniques
  • 2. Activity-based costing
  • 3. Job costing and process costing
  • 4. Overhead allocation and apportionment
  • 5. Absorption costing principles
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
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
Performance measurement12%- Performance evaluation systems
  • 1. Balanced Scorecard
  • 2. Reward systems linked to performance
  • 3. Financial performance measures

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