CPA MA

Failing the CPA Management Accounting exam means paying the registration fee all over again. A set of 80 updated MA practice questions from Dumpkiller costs far less than a retake — a smart investment for 2026 candidates.

CPA MA Exam Overview:

CPA MA Exam Syllabus Topics:

Your MA Exam Questions, Answered

What is the MA exam all about?

The CPA Management Accounting exam (code: MA) is the official CPA exam that leads to the Management Accounting (MA) – ACCA Applied Knowledge certification. It sits at the Associate level of the CPA certification track. It is also connected with related credentials such as ACCA Business and Technology (BT), ACCA Financial Accounting (FA), ACCA Applied Knowledge Level. Passing it proves to employers that your skills have been validated by CPA itself, which is why the MA credential keeps showing up in job postings.

How many questions are in the MA exam, and how long does it take?

The CPA Management Accounting exam gives you 120 minutes to work through Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions. Pacing matters more than most candidates expect, so before exam day, run at least one full timed session in the Dumpkiller test engine to learn how long you can afford per question. If an item stalls you, flag it and move on — coming back later beats burning five minutes on a single question.

Are there any prerequisites for the MA exam?

According to CPA, the following applies: No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended.. Certification policies do change from time to time, so confirm the latest requirements on the official exam page at https://www.accaglobal.com before you register.

How do I register for the MA exam?

You can book your CPA Management Accounting exam through the official channels below:

• ACCA Registration Portal

Depending on availability in your region, the exam is delivered as Computer-based exam (on-demand at licensed exam centers or remote where available).

What official training does CPA recommend for the MA exam?

CPA lists the following training options for CPA Management Accounting candidates:

• ACCA Study Resources

Official courses build a solid foundation, and pairing them with the 80 practice questions from Dumpkiller shows you how ready you really are before you spend money on the exam itself.

Can I try the MA practice questions before buying?

Yes. Dumpkiller offers a free MA PDF demo so you can review the question style, difficulty, and explanations before committing to anything. After purchase, your CPA Management Accounting material includes 365 days of free updates, and if your product expires after that, you can extend the update service at a 50% discount from your member zone.

What happens if I do not pass the MA exam, and how is my order delivered?

If you take the corresponding MA exam within 60 days of your purchase and do not pass, you can apply for a full refund under our 100% Money Back Guarantee, subject to a few conditions: the failed exam must be the one matching your purchase; sitting the exam within 3 days of purchase does not qualify, since that leaves too little preparation time; downloading the material without actually taking the exam does not qualify; free materials and expired orders are excluded; and the candidate name must match the payer name. To apply, send a scanned copy of your enrollment slip together with your official Score Report (PDF) within 2 days after the exam, and claims are processed within 7 days. If you would rather not take a refund, you can exchange your purchase for two free products of equal value while keeping the update service on the product you originally bought. As for delivery, everything is an instant download: your products are sent to your email within one minute of payment — contact customer service if nothing arrives within 2 hours — and there is no limit on the number of computers you can install the software on.

What topics are covered in the MA exam?

The official CPA Management Accounting syllabus is organized into 6 main domains. The first three are Recording and Accounting for Costs, Introduction to Management Accounting, and Cost Classification and Behavior. For the full domain-by-domain breakdown, see the complete Exam Topics outline above.

CPA Management Accounting Sample Questions:

Question #1
Essen Co's policy is to value inventory using the periodic weighted average method. When
the financial statements were drafted, First-in, First-out (FIFO) was incorrectly used to value the closing inventory. During the period the cost of items held in inventory has fallen.
What is the effect of this error on the valuation of closing inventory and profit?

A. Inventory value = Understated, Profit = Understated
B. Inventory value = Overstated, Profit = Understated
C. Inventory value = Understated, Profit = Overstated
D. Inventory value = Overstated, Profit = Overstated

Question #2
The sales budget of Cambri Co includes the following sales volumes for one of the company's products:
July150,900 units
August144,800 units
September164,800 units
The sales director estimates that 10% of customers will pay in the month of sale, with 70% paying in the following month.
The remaining customers will take a further month's credit. All sales will be at $5.50 per unit, with customers paying in the month of sale obtaining a 10% settlement discount.
What is the budgeted value of cash received from customers in September for sales of this product?

A. $814,110
B. $758,362
C. $749,298
D. $805,046

Question #3
Silur Co buys and restores items of exclusive vintagejewelry. At 31 May 2009, the company had three items in inventory. Details of the itemswere:
NecklaceBraceletPendant Purchase cost12,00031,00045,000 Expected selling price25,00038,00053,000 Restoration costs to date6,0005,0002,000 Further costs before sale2,0003,0001,000
What was the total value of Silur's inventory at 31 May 2009?

A. $106,000
B. $100,000
C. $107,000
D. $88,000

Question #4
On 1 December 2009 Reon Co acquired a non-current asset at a cost of $318,000. The purchase was financed through a six year finance lease. Under the lease, an initial payment of $71,000 was made on 1 December 2009. Five further payments of $71,000 are required on 1 December each year, commencing 1 December 2010. Reon uses the sum of digits method to allocate interest to accounting periods.
How should the total lease liability be reported in the statement of financial position at 30 November 2010?

A. Current liability = $71,000, Non-current liability = $212,000
B. Current liability = $35,000, Non-current liability = $248,000
C. Current liability = $36,000, Non-current liability = $247,000
D. Current liability = $42,200, Non-current liability = $240,800

Question #5
A recent variance report includes an adverse materials usage variance and afavorablelaborefficiency variance.
The following have been suggested as possible reasons for these variances:
i) Better quality materials than standard were purchased, requiring additional handling procedures
ii) Thelaborforce was paid a bonus based on production volume
Which of the above statements are possible explanations for these variances?

A. (ii) only
B. (i) and (ii)
C. (i) only
D. neither (i) nor (ii)

Solutions: