Try CPA : MA valid & accurate questions and answers

Updated: Jul 15, 2026

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The CPA Australia MA Exam

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CPA MA Exam Overview:

Certification Vendor:CPA Australia
Exam Name:Management Accounting
Exam Number:MA
Exam Price:Refer to current CPA Australia Foundation Exam pricing
Available Languages:English
Related Certifications:CPA Australia Program
Exam Format:Computer-based examination
Sample Questions:CPA MA Sample Questions
Exam Way:Computer-based examination delivered through CPA Australia Foundation Exam arrangements.
Pre Condition:Foundation subject intended for candidates who need to satisfy CPA Australia Foundation Program requirements before entering the CPA Program.
Official Syllabus URL:https://www.cpaaustralia.com.au/become-a-cpa/cpa-program/foundation-exams/management-accounting

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Topic 2: Types of product costing23%- Product costing methods
  • 1. Absorption costing principles
  • 2. Overhead allocation and apportionment
  • 3. Marginal costing techniques
  • 4. Activity-based costing
  • 5. Job costing and process costing
Topic 3: Performance measurement12%- Performance evaluation systems
  • 1. Balanced Scorecard
  • 2. Reward systems linked to performance
  • 3. Financial performance measures
Topic 4: The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting systems and strategic management
  • 2. Management accounting information and value creation
  • 3. Differences between financial, cost and management accounting
Topic 5: Budgeting and variance analysis20%- Budget preparation and control
  • 1. Behavioural aspects of budgeting
  • 2. Standard costing and variance analysis
  • 3. Incremental and zero-based budgeting
  • 4. Operations, cash and financial statement budgets
Topic 6: Short-term and long-term decision making18%- Decision support techniques
  • 1. Decision-making process
  • 2. Capital expenditure evaluation
  • 3. Risk considerations in investment decisions
  • 4. Relevant information for operating decisions
Topic 7: Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Cost classifications and characteristics
  • 2. Fixed and variable cost separation techniques
  • 3. Cost-volume-profit analysis applications

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