Prerequisites of CPA Australia MA Certificate Exam
It is not mandatory for students to have a Master degree in their disposal before they sit for this exam. In case, if you desire to apply, then you should have a postgraduate degree with a minimum of 3 years of experience. It does not matter if you are taking up the exam for the first time or not. This is one of those few exams that do not require you to have any prerequisites.
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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.
CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Mathematical techniques - Correlation and regression analysis |
| Topic 2: A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Sources of data - Accounting for management |
| Topic 3: F. Standard Costing and Variance Analysis | 15% | - Calculation of variances - Standard costing principles - Interpretation and reporting of variances |
| Topic 4: B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost estimation techniques - Cost behaviour |
| Topic 5: D. Cost Accounting Techniques | 20% | - Marginal and absorption costing - Material and labour costing - Overhead costing and absorption - Process costing and joint products |
| Topic 6: G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Reporting performance - Divisional performance and transfer pricing |
| Topic 7: E. Budgeting | 15% | - Nature and purpose of budgets - Flexible budgeting - Budget preparation techniques |
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