CPA MA : Management Accounting

Exam Code: MA

Exam Name: Management Accounting

Updated: Aug 22, 2026

Q & A: 80 Questions and Answers

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What is the duration, language, and format of the CPA-Australia MA: Management Accounting Exam

  • Exam duration: 2 hours

  • Formats: Multiple choice, task-based, communication tasks

  • Exam language: English

  • Each component has a passing score of 75

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The Benefits of CPA Australia Certification Exam

The benefits of getting a CPA Australia certification are limitless. The course is theoretical but at the same time will encourage participants to look at real situations. The skills that are developed on this course are essential for every important organization, government or public body. Some of the benefits of Certified Public Accountancy is that it will enhance your jobs opportunities, job security and improve your career prospects. You can work for any organization. Moreover, you will be able to understand the financial reports of an organization. Also, you can have a better understanding of how to improve business management and performance of tax payer ventures. CPA Australia Certification is also good for your self-development. This will help you to better manage your own life.

These are the right steps that will help you to get Certified Public Accountants Australia with ease. All of these techniques are regularly used by many of the professionals who have passed the Certified Public Accountants Australia with flying colors.

CPA MA Exam Syllabus Topics:

SectionObjectives
Introduction to Management Accounting- Nature, purpose, and role of management accounting
- Cost accounting vs financial accounting
Cost Classification and Behavior- Direct and indirect costs
- Fixed, variable, and semi-variable costs
Budgeting- Flexible budgets and variance analysis
- Budget preparation and control
Standard Costing and Variance Analysis- Interpretation of variances
- Material, labour, and overhead variances
Recording and Accounting for Costs- Materials, labour, and overhead accounting
- Cost allocation and apportionment
Performance Measurement- Financial and non-financial performance indicators
- Basic business performance evaluation

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