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