CPA MA - Management Accounting

CPA MA Actual PDF
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 18, 2026
  • Q & A: 80 Questions and Answers
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About CPA MA Exam

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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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It costs approximately USD 200 to take one part of the test and roughly USD 800 to take all four parts, depending on the state. For more information on the fee, go to the AICPA's official website and choose your state. It's possible that you'll need to spend more money if you decide to utilize the CPA-Australia MA exam dumps and subsequent CPA-Australia MA practice test.

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Short-term and long-term decision making18%- Decision support techniques
  • 1. Decision-making process
  • 2. Risk considerations in investment decisions
  • 3. Relevant information for operating decisions
  • 4. Capital expenditure evaluation
Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Cost classifications and characteristics
  • 2. Cost-volume-profit analysis applications
  • 3. Fixed and variable cost separation techniques
The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting information and value creation
  • 2. Management accounting systems and strategic management
  • 3. Differences between financial, cost and management accounting
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Incremental and zero-based budgeting
  • 2. Standard costing and variance analysis
  • 3. Behavioural aspects of budgeting
  • 4. Operations, cash and financial statement budgets
Types of product costing23%- Product costing methods
  • 1. Job costing and process costing
  • 2. Absorption costing principles
  • 3. Overhead allocation and apportionment
  • 4. Marginal costing techniques
  • 5. Activity-based costing
Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Balanced Scorecard
  • 3. Reward systems linked to performance

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