CPA MA : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 03, 2026   Q&As: 80 Questions and Answers

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About CPA MA Exam

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

  • Each component has a passing score of 75

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

  • Exam language: English

  • Exam duration: 2 hours

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
C. Business Mathematics and Statistical Techniques15%- Correlation and regression analysis
- Probability and expected values
- Mathematical techniques
D. Cost Accounting Techniques20%- Material and labour costing
- Process costing and joint products
- Marginal and absorption costing
- Overhead costing and absorption
E. Budgeting15%- Budget preparation techniques
- Nature and purpose of budgets
- Flexible budgeting
F. Standard Costing and Variance Analysis15%- Calculation of variances
- Interpretation and reporting of variances
- Standard costing principles
G. Performance Measurement15%- Reporting performance
- Divisional performance and transfer pricing
- Financial and non-financial performance indicators
A. The Nature, Source and Purpose of Management Information15%- Sources of data
- Accounting for management
- Presenting information
B. Cost Classification, Behaviour and Purpose20%- Cost estimation techniques
- Classification of costs
- Cost behaviour

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