CPA MA : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 29, 2026
  • Q & A: 80 Questions and Answers

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About CPA MA Exam

CPA-Australia MA: Management Accounting Exam Certification Path

There are four parts to the management accounting exam, and you may take them all at once as part of the CPA-Australia MA certification path, or one per test window. After completing these four parts and passing an ethics exam, your license will be complete. CPA Australia MA exam questions from the real test may help you succeed on your first try. IT experts with significant expertise in the CPA Australia MA certification developed the CPA-Australia MA exam dumps, which will ensure that you pass the exam on your first attempt. An expert reviews questionnaire answers to verify that the content being evaluated is accurate and comprehensive. Our CPA Australia practice exams will prepare you for the Financial Accounting and Reporting exam in Australia, which you will need to pass. If you fail the Financial Measurement and Auditing section, you may request a refund by using the same payment method you used to make your purchase. There is no need to take the Certification section exam.

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The average salary of a CPA Australia MA Certificate Exam in different countries, defined in the CPA Australia MA Certificate Exam, is as follows:

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Topics of CPA-Australia MA: Management Accounting Exam

  • The nature and purpose of management accounting 60%

  • Cost classification and cost-volume-profit analysis 20%

  • Types of product costing 10%

  • Budgeting and variance analysis 30%

  • Performance measurement 40%

  • Short-term and long-term decision-making 30%

  • Inventory and pricing decisions 10%

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: B. Cost Classification, Behaviour and Purpose20%- Cost behaviour
- Classification of costs
- Cost estimation techniques
Topic 2: G. Performance Measurement15%- Financial and non-financial performance indicators
- Divisional performance and transfer pricing
- Reporting performance
Topic 3: D. Cost Accounting Techniques20%- Material and labour costing
- Overhead costing and absorption
- Process costing and joint products
- Marginal and absorption costing
Topic 4: C. Business Mathematics and Statistical Techniques15%- Correlation and regression analysis
- Mathematical techniques
- Probability and expected values
Topic 5: E. Budgeting15%- Budget preparation techniques
- Flexible budgeting
- Nature and purpose of budgets
Topic 6: A. The Nature, Source and Purpose of Management Information15%- Accounting for management
- Presenting information
- Sources of data
Topic 7: F. Standard Costing and Variance Analysis15%- Interpretation and reporting of variances
- Standard costing principles
- Calculation of variances

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