CPA MA Q&A - in .pdf

  • MA pdf
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 28, 2026
  • Q & A: 80 Questions and Answers
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  • Exam Code: MA
  • Exam Name: Management Accounting
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CPA MA Q&A - Testing Engine

  • MA Testing Engine
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 28, 2026
  • Q & A: 80 Questions and Answers
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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:

SectionObjectives
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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