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Updated: Jul 24, 2026
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What is the duration, language, and format of the CPA-Australia MA: Management Accounting Exam
Exam language: English
Formats: Multiple choice, task-based, communication tasks
Each component has a passing score of 75
Exam duration: 2 hours
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CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
| Topic 2: Introduction to Management Accounting | - Nature, purpose, and role of management accounting - Cost accounting vs financial accounting |
| Topic 3: Recording and Accounting for Costs | - Cost allocation and apportionment - Materials, labour, and overhead accounting |
| Topic 4: Cost Classification and Behavior | - Fixed, variable, and semi-variable costs - Direct and indirect costs |
| Topic 5: Standard Costing and Variance Analysis | - Material, labour, and overhead variances - Interpretation of variances |
| Topic 6: Budgeting | - Flexible budgets and variance analysis - Budget preparation and control |
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