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What is the duration, language, and format of the CPA-Australia MA: Management Accounting Exam
Exam duration: 2 hours
Formats: Multiple choice, task-based, communication tasks
Exam language: English
Each component has a passing score of 75
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CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Budgeting | - Flexible budgets and variance analysis - Budget preparation and control |
| Topic 2: Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
| Topic 3: Cost Classification and Behavior | - Direct and indirect costs - Fixed, variable, and semi-variable costs |
| Topic 4: Recording and Accounting for Costs | - Cost allocation and apportionment - Materials, labour, and overhead accounting |
| Topic 5: Introduction to Management Accounting | - Nature, purpose, and role of management accounting - Cost accounting vs financial accounting |
| Topic 6: Standard Costing and Variance Analysis | - Interpretation of variances - Material, labour, and overhead variances |






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