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Updated: Jul 18, 2026

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CPA MA Exam Overview:

Certification Vendor:ACCA
Exam Name:Management Accounting
Exam Number:MA (formerly FMA/F2)
Certificate Validity Period:Indefinite while progressing through ACCA qualification
Available Languages:English, Chinese, Polish, Russian
Real Exam Qty:38 (35 OTQs + 3 MTQs)
Passing Score:50%
Exam Format:Computer-Based Exam (CBE), Objective Test Questions (OTQs), Multi-Task Questions (MTQs)
Exam Price:Approx. £85–£115 / $105–$140 USD (varies by region)
Related Certifications:Business and Technology (BT)
Financial Accounting (FA)
Management Information (MA1)
Managing Costs and Finance (MA2)
Exam Duration:120 minutes
Recommended Training:Official ACCA Study Guide
ACCA Approved Learning Partners
Exam Registration:myACCA Registration & Booking
Sample Questions:CPA MA Sample Questions
Exam Way:On-demand computer-based exam at ACCA-approved test centres or remotely
Pre Condition:No formal prerequisites; open entry for ACCA/FIA students
Official Syllabus URL:https://www.accaglobal.com/student/en/exam-support-resources/fundamentals-exams-study-resources/ma.html

What You Get with CPA Australia MA Certification

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CPA MA Exam Syllabus Topics:

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

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