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Updated: Sep 06, 2026
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CPA MA Exam Overview:
| Certification Vendor: | ACCA |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | MA (formerly FMA/F2) |
| Exam Price: | Approx. £85–£115 / $105–$140 USD (varies by region) |
| Certificate Validity Period: | Indefinite while progressing through ACCA qualification |
| Available Languages: | English, Russian, Polish, Chinese |
| Exam Format: | Computer-Based Exam (CBE), Multi-Task Questions (MTQs), Objective Test Questions (OTQs) |
| Exam Duration: | 120 minutes |
| Passing Score: | 50% |
| Real Exam Qty: | 38 (35 OTQs + 3 MTQs) |
| Related Certifications: | Management Information (MA1) Financial Accounting (FA) Managing Costs and Finance (MA2) Business and Technology (BT) |
| Recommended Training: | ACCA Approved Learning Partners Official ACCA Study Guide |
| 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 |
For more info read reference
MA Certification Exam Reference
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
| Topic 2: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Reporting performance - Financial and non-financial performance indicators |
| Topic 3: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Presenting information - Sources of data |
| Topic 4: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Correlation and regression analysis - Mathematical techniques |
| Topic 5: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |
| Topic 6: B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Cost behaviour - Classification of costs |
| Topic 7: D. Cost Accounting Techniques | 20% | - Process costing and joint products - Material and labour costing - Marginal and absorption costing - Overhead costing and absorption |
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