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CMA Part 1: Financial Planning - Performance and Analytics Exam
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IMA CMA-Financial-Planning-Performance-and-Analytics Questions and Answers
Which one of the following is not considered to be a Benefit of participative budgeting?
As part of the COSO Internal Control Framework segregation of duties and documentation areincluded in which of the components of the COSO model below?
Grayson Inc. experienced the following costs per unit this year for one of the direct materials involved in producing its main product
3.1 pounds @ $4 20 per pound = $13.02 per finished unit
For the next year. Grayson expects to produce 7.400 finished units. The price per pound of the direct material is expected to rise 10%. To combat this increase. Grayson has adapted its manufacturing process to reduce the amount of the direct material needed per finished unit by 5% What is the direct materials budget for the next year?
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CMA Part 1 is the first part of the Certified Management Accountant exam, focusing on financial planning, performance, and analytics. It tests candidates on financial reporting, budgeting, and performance management.
Candidates must have a bachelor’s degree from an accredited institution or a recognized professional certification and must be members of the Institute of Management Accountants (IMA).
The exam covers external financial reporting decisions, planning, budgeting, forecasting, performance management, cost management, internal controls, and technology and analytics.
The exam consists of 100 multiple-choice questions (MCQs) and two essay questions, with a total time allowance of 4 hours.
Candidates must achieve a minimum score of 360 out of 500 to pass the exam.
The fees include a one-time entrance fee of $280 for IMA membership and an exam registration fee of $460 for professional members or $345 for student members.
Yes, you can reschedule your exam without a fee if done at least 30 days before the exam date. A rescheduling fee applies if you do so after the deadline but more than 72 hours before the exam.
There is no limit on the number of retakes. However, candidates must register and pay the exam fee for each attempt.
Candidates must have a bachelor's degree, be an IMA member, and have two years of professional work experience in management accounting or financial management.
Career options include management accountant, financial analyst, budget analyst, financial controller, cost accountant, internal auditor, and CFO.
The certification enhances skills in financial analysis, budgeting, performance management, cost control, and strategic decision-making.
Candidates must pass both parts of the CMA exam within three years of entering the CMA program.
CMA Part 2: Strategic Financial Management Exam
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TESTED 14 Dec 2025
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