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Updated: Jul 27, 2026

No. of Questions: 80 Questions & Answers with Testing Engine

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CPA MA Exam Overview:

Certification Vendor:ACCA
Exam Name:Management Accounting
Exam Number:MA (formerly FMA/F2)
Exam Duration:120 minutes
Available Languages:English, Chinese, Polish, Russian
Related Certifications:Business and Technology (BT)
Financial Accounting (FA)
Management Information (MA1)
Managing Costs and Finance (MA2)
Passing Score:50%
Certificate Validity Period:Indefinite while progressing through ACCA qualification
Real Exam Qty:38 (35 OTQs + 3 MTQs)
Exam Format:Computer-Based Exam (CBE), Objective Test Questions (OTQs), Multi-Task Questions (MTQs)
Exam Price:Approx. £85–£115 / $105–$140 USD (varies by region)
Recommended Training:ACCA Approved Learning Partners
Official ACCA Study Guide
Exam Registration:myACCA Registration & Booking
Sample Questions:CPA MA Sample Questions
Exam Way:On-demand computer-based exam at ACCA-approved test centres or remotely
Pre Condition:No formal prerequisites; open entry for ACCA/FIA students
Official Syllabus URL:https://www.accaglobal.com/student/en/exam-support-resources/fundamentals-exams-study-resources/ma.html

CPA MA Exam Syllabus Topics:

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

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Frequently Asked Questions

What kinds of study material TopExamCollection provides?

Test Engine: MA study test engine can be downloaded and run on your own devices. Practice the test on the interactive & simulated environment.
PDF (duplicate of the test engine): the contents are the same as the test engine, support printing.

How long can I get the MA products after purchase?

You will receive an email attached with the MA study material within 5-10 minutes, and then you can instantly download it for study. If you do not get the study material after purchase, please contact us with email immediately.

How does your Testing Engine works?

Once download and installed on your PC, you can practice MA test questions, review your questions & answers using two different options' practice exam' and 'virtual exam'.
Virtual Exam - test yourself with exam questions with a time limit.
Practice Exam - review exam questions one by one, see correct answers.

Can I get the updated MA study material and how to get?

Yes, you will enjoy one year free update after purchase. If there is any update, our system will automatically send the updated study material to your payment email.

What's the applicable operating system of the MA test engine?

Online Test Engine can supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser. You can use it on any electronic device and practice with self-paced.
Online Test Engine supports offline practice, while the precondition is that you should run it with the internet at the first time.
Self Test Engine is suitable for windows operating system, running on the Java environment, and can install on multiple computers.
PDF Version: can be read under the Adobe reader, or many other free readers, including OpenOffice, Foxit Reader and Google Docs.

How often do you release your MA products updates?

All the products are updated frequently but not on a fixed date. Our professional team pays a great attention to the exam updates and they always upgrade the content accordingly.

Do you have money back policy? How can I get refund if fail?

Yes. We have the money back guarantee in case of failure by our products. The process of money back is very simple: you just need to show us your failure score report within 60 days from the date of purchase of the exam. We will then verify the authenticity of documents submitted and arrange the refund after receiving the email and confirmation process. The money will be back to your payment account within 7 days.

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