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Exam Code: MA
Exam Name: Management Accounting
Certification Provider: CPA
Corresponding Certification: Certified Public Accountant

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MA

Updated: Sep 09, 2026

No. of Questions: 80 Questions & Answers with Testing Engine

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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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CPA MA Exam Overview:

Certification Vendor:CPA Australia
Exam Name:Management Accounting
Exam Number:MA
Exam Format:Computer-based examination
Exam Price:Refer to current CPA Australia Foundation Exam pricing
Available Languages:English
Related Certifications:CPA Australia Program
Sample Questions:CPA MA Sample Questions
Exam Way:Computer-based examination delivered through CPA Australia Foundation Exam arrangements.
Pre Condition:Foundation subject intended for candidates who need to satisfy CPA Australia Foundation Program requirements before entering the CPA Program.
Official Syllabus URL:https://www.cpaaustralia.com.au/become-a-cpa/cpa-program/foundation-exams/management-accounting

CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Performance measurement12%- Performance evaluation systems
  • 1. Balanced Scorecard
  • 2. Financial performance measures
  • 3. Reward systems linked to performance
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
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Cost classifications and characteristics
  • 2. Cost-volume-profit analysis applications
  • 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. Relevant information for operating decisions
  • 4. Capital expenditure evaluation
Types of product costing23%- Product costing methods
  • 1. Overhead allocation and apportionment
  • 2. Activity-based costing
  • 3. Absorption costing principles
  • 4. Marginal costing techniques
  • 5. Job costing and process costing
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Behavioural aspects of budgeting
  • 2. Incremental and zero-based budgeting
  • 3. Operations, cash and financial statement budgets
  • 4. Standard costing and variance analysis

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