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CPA MA Exam Questions : Management Accounting
- Exam Code: MA
- Exam Name: Management Accounting
- Updated: Sep 13, 2026
- Q&As: 80 Questions and Answers
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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.
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Sources of data - Presenting information |
| Topic 2: E. Budgeting | 15% | - Flexible budgeting - Nature and purpose of budgets - Budget preparation techniques |
| Topic 3: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Mathematical techniques - Correlation and regression analysis |
| Topic 4: G. Performance Measurement | 15% | - Reporting performance - Divisional performance and transfer pricing - Financial and non-financial performance indicators |
| Topic 5: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |
| Topic 6: D. Cost Accounting Techniques | 20% | - Material and labour costing - Process costing and joint products - Marginal and absorption costing - Overhead costing and absorption |
| Topic 7: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Classification of costs - Cost estimation techniques |
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