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Updated: Sep 11, 2026
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CPA MA Exam Overview:
| Certification Vendor: | CPA Australia |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | MA |
| Exam Price: | Refer to current CPA Australia Foundation Exam pricing |
| Available Languages: | English |
| Exam Format: | Computer-based examination |
| 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:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performance measurement | 12% | - Performance evaluation systems
|
| Topic 2: Cost classification and cost-volume-profit analysis | 15% | - Cost behaviour and CVP analysis
|
| Topic 3: Budgeting and variance analysis | 20% | - Budget preparation and control
|
| Topic 4: Types of product costing | 23% | - Product costing methods
|
| Topic 5: Short-term and long-term decision making | 18% | - Decision support techniques
|
| Topic 6: Inventory and pricing decisions | 5% | - Inventory management and pricing
|
| Topic 7: The nature and purpose of management accounting | 7% | - The role and objectives of management accounting
|
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