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Updated: Jul 26, 2026

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

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

  • Each component has a passing score of 75

  • Exam duration: 2 hours

  • Exam language: English

CPA MA Exam Overview:

Certification Vendor:CPA Australia
Exam Name:Management Accounting
Exam Number:MA
Related Certifications:CPA Australia Program
Exam Price:Refer to current CPA Australia Foundation Exam pricing
Exam Format:Computer-based examination
Available Languages:English
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

The Need for CPA Australia MA Exam

A Masters in Public Administration from CPA Australia is a major step forward in your career. It will give you the skills and knowledge to help you serve companies and their stakeholders effectively within areas such as management, taxation, finance & accounting, law & governance, strategy & policy. Capacity of the CPA Australia certification exam. Environmental events with the CPA Australia certification exam. Delayed development of the CPA Australia certification exam. Automatic Enrolment is not allowed to have the CPA Australia certification exam. Facilities of the CPA Australia certification exam. Transfer of knowledge for the CPA Australia certification exam. Disposal of the CPA Australia certification exam. CPA Australia MA Exam Dumps will help you to pass the CPA Australia certification exam. Profession requires the CPA Australia certification exam candidates to have continuous learning.

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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.

CPA MA Exam Syllabus Topics:

SectionWeightObjectives
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
Types of product costing23%- Product costing methods
  • 1. Job costing and process costing
  • 2. Activity-based costing
  • 3. Marginal costing techniques
  • 4. Overhead allocation and apportionment
  • 5. Absorption costing principles
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Long-term pricing decisions
  • 2. Inventory control techniques
  • 3. Just-in-time principles
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Operations, cash and financial statement budgets
  • 2. Incremental and zero-based budgeting
  • 3. Behavioural aspects of budgeting
  • 4. Standard costing and variance analysis
Short-term and long-term decision making18%- Decision support techniques
  • 1. Decision-making process
  • 2. Relevant information for operating decisions
  • 3. Capital expenditure evaluation
  • 4. Risk considerations in investment decisions
Performance measurement12%- Performance evaluation systems
  • 1. Balanced Scorecard
  • 2. Reward systems linked to performance
  • 3. Financial performance measures
Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Fixed and variable cost separation techniques
  • 2. Cost classifications and characteristics
  • 3. Cost-volume-profit analysis applications

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