Many former candidates write back to share their experience after the MA exam — the common thread is regular practice with honest materials. PassCollection supplies exactly that: 80 practice questions, three formats.
CPA MA Exam Overview:
| Certification Vendor: | CPA |
|---|---|
| Exam Name: | ACCA Management Accounting (MA) Exam |
| Exam Number: | MA (FMA) |
| Related Certifications: | ACCA Applied Knowledge Level ACCA Business and Technology (BT) ACCA Financial Accounting (FA) |
| Passing Score: | 50% |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | No fixed expiry for the exam result; ACCA qualification progression rules apply |
| Available Languages: | English |
| Exam Format: | Objective Test Questions (MCQ), Computer-Based Exam, Multi-Task Questions (MTQs) |
| Real Exam Qty: | Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions |
| Recommended Training: | ACCA Study Resources |
| Exam Registration: | ACCA Registration Portal |
| Sample Questions: |  |
| Exam Way: | Computer-based exam (on-demand at licensed exam centers or remote where available) |
| Pre Condition: | No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended. |
| Official Syllabus URL: | https://www.accaglobal.com |
CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Budgeting | - Flexible budgets and variance analysis - Budget preparation and control |
| Topic 2: Cost Classification and Behavior | - Fixed, variable, and semi-variable costs - Direct and indirect costs |
| Topic 3: Recording and Accounting for Costs | - Materials, labour, and overhead accounting - Cost allocation and apportionment |
| Topic 4: Standard Costing and Variance Analysis | - Material, labour, and overhead variances - Interpretation of variances |
| Topic 5: Introduction to Management Accounting | - Nature, purpose, and role of management accounting - Cost accounting vs financial accounting |
| Topic 6: Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
MA Exam FAQ: Quality, Price, and Policy
CPA recommends these training resources for the CPA Management Accounting exam:
Follow the training with steady self-testing — the 80 practice questions from PassCollection help you apply theory and fill any gaps the training leaves.
The official CPA Management Accounting outline defines 6 domains. The leading three are Performance Measurement, Cost Classification and Behavior, and Budgeting. The full list is in the topics section above, and PassCollection's 80 practice questions cover each one.
Computer-based exam (on-demand at licensed exam centers or remote where available) Register for the CPA Management Accounting exam through these official channels:
After booking, PassCollection delivers your practice questions within 1 minute — preparation starts the same day.
The CPA Management Accounting exam contains Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions to complete within 120 minutes. Timed simulation in the PassCollection Desktop Test Engine teaches that rhythm before exam day does.
PassCollection issues a full refund if you take the CPA Management Accounting exam within 60 days of purchase and do not pass. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value and keep your original update service. Orders arrive by email within 1 minute — contact support if nothing arrives within 2 hours.
The MA exam is a CPA certification exam validating the CPA Management Accounting syllabus shown above. It belongs to these credential paths: ACCA Business and Technology (BT), ACCA Financial Accounting (FA), ACCA Applied Knowledge Level. Candidates in 2026 prepare for it with PassCollection's 80 practice questions, available as a printable PDF, a Windows Desktop Test Engine, and an Online Test Engine — three versions of the same materials.
No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended. Since requirements change over time, confirm the latest on the official CPA exam page before scheduling.
Scoring and fees are published by CPA and may change; verify the current figures on the official site.
Three versions of the same study materials: a printable, expert-prepared PDF with free demo download and instant access; a Desktop Test Engine for Windows with customizable simulation and timed modes that works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. All 80 practice questions are identical across versions. Every purchase includes 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.
CPA Management Accounting Sample Questions:
The budgeted overheads of Nambro for the next year have beenanalyzedas follows:
$000 Purchase order processing costs450 Production run set up costs180 Machine running costs640
In the next year, it is anticipated that machines will run for 32,000 hours, 6,000 purchase orders will be processed and there will be 450 production runs.
One of the company's products is produced in batches of 500. Each batch requires a separate production run, 30 purchase orders and 750 machine hours.
Using Activity Based Costing, what is the overhead cost per unit of the product?
- A. $35.30
- B. $495.00
- C. $0.99
- D. $1.59
Correct Answer: A 🗳️
The directors of Sec Co are carrying out an impairment review of the company's noncurrent assets for the financial statements for the year to 31 October 2010. They have the following information about a particular asset:
Carrying amount (at 1 November 2009)$380,000
Depreciation charge for year to 31 October 2010$76,000
Market value$285,000
Expected costs of selling$20,000
Value in use$250,000
What carrying value should be included in the statement of financial position at 31 October 2010?
- A. $265,000
- B. $304,000
- C. $285,000
- D. $250,000
Correct Answer: A 🗳️
Hui is responsible for all aspects of performance of the retail outlet which she manages, with the exception of investment.
All investment decisions are made by the head office management team.
What type of responsibility centre is Hui accountable for?
- A. Revenue centre
- B. Profit centre
- C. Investment centre
- D. Cost centre
Correct Answer: B 🗳️
The management team of Hoop Co is considering the introduction of just-in-time purchasing.
It has been suggested that the following benefits will be obtained:
i) The cost of holding inventory will be reduced
ii) Utilizationof production capacity will be improved
Which of the suggested benefits is/are likely to be obtained?
- A. (i) only
- B. Both (i) and (ii)
- C. (ii) only
- D. Neither (i) nor (ii)
Correct Answer: A 🗳️
SolutionCo has prepared budgets based on the following assumptions:
Sales volumethree months to 30 September 2011:85,720 units three months to 31 December 2011:94,560 units Inventory volumeat 1 July 2011:10% of sales for the next three months
at 1 October 2011:75% of sales for the next three months
What is the budgeted production volume for the three months to 30 September 2011?
- A. 86,604 units
- B. 87,200 units
- C. 86,383 units
- D. 84,240 units
Correct Answer: D 🗳️
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