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What is the duration, language, and format of the CPA-Australia MA: Management Accounting Exam
Each component has a passing score of 75
Exam language: English
Formats: Multiple choice, task-based, communication tasks
Exam duration: 2 hours
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Mathematical techniques - Probability and expected values |
| B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Cost estimation techniques - Classification of costs |
| D. Cost Accounting Techniques | 20% | - Process costing and joint products - Material and labour costing - Marginal and absorption costing - Overhead costing and absorption |
| A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Sources of data - Presenting information |
| F. Standard Costing and Variance Analysis | 15% | - Interpretation and reporting of variances - Calculation of variances - Standard costing principles |
| G. Performance Measurement | 15% | - Reporting performance - Divisional performance and transfer pricing - Financial and non-financial performance indicators |
| E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
