CMA Exam Changes: What’s Changing About the 2026 CMA Exam?

The Institute of Management Accountants (IMA) has announced big changes in the CMA Exam, beginning in 2026! Find out what’s changing, why, what are the new CBQs, and how to prepare for the 2026 CMA Exam. 

Summary 

Starting in 2026, the IMA will update the CMA Exam by replacing the two essay questions with case-based questions (CBQs)—which utilize formats like numerical entry and drag-and-drop to provide faster scoring and improved accessibility—while maintaining the current 100 multiple-choice questions and core curriculum. 

What Is the CMA Exam? 

The CMA Exam is the benchmark examination required to earn your Certified Management Accountant certification. It contains two separately taken Parts, each focusing on specific topic areas management accountants need to know. Each part has contained 100 multiple choice questions (MCQs) and two essay questions. However, in 2026, the IMA is transitioning to replace the two essay questions with newly developed case-based questions (CBQs). 
 

What Is Changing About the CMA Exam? 

The CMA Exam has previously relied on two essay questions per exam Part to test the candidate’s concept application and real-world problem solving. With the change, the essay questions will be phased out and replaced by two CBQs per exam Part. 

This is the only major change coming with this update. That means that the number and format of MCQs will not change, nor the concepts covered, nor the time allotted to take the exam, nor the cost. Similarly, you still need to score at minimum 50% on the MCQ section of the exam to access the CBQ section. 
 

What Are CBQs for the CMA Exam? 

Case-based questions present one short case study (about 250 words). Based on the material, you’ll then answer six to seven practical application questions, presented in several formats, including: 

• Drag & Drop
• Multiple Select
• Numerical Entry
• List Selection 

Some questions could require that you perform calculations, and some could even feature a traditional multiple-choice question. 
 

Why Is the CMA Exam Changing to CBQs? 

Unlike essays, CBQs do not require written answers. This design allows for better concept application and greater accessibility for candidates whose first language is not English. 

Likewise, the switch to CBQs will provide more objective and faster scoring. Rather than approximately six weeks of wait time for score release, you may receive your CMA Exam score as fast as one to two weeks after exam day. 
 

Timeline for CMA Exam Changes in 2026 

The IMA is phasing in a smooth transition to CBQs throughout the three 2026 testing windows. 

For example, let’s say that you plan to sit for the exam on June 6, 2026. You would choose either 100 MCQs and two essay questions or the new format of 100 MCQs and two CBQs. But if you schedule your test date for September 1, 2026, your CMA Exam will consist of 100 MCQs and two CBQs. 
 

How Does the Change Affect CMA Exam Study? 

If you plan to sit for a CMA Exam part in 2026, you’ll first need to decide the testing window during which you’ll schedule. 

If you’re sitting for the CMA Exam in the January/February 2026 testing window: 

• Keep studying for the essay format. Use practice essay questions and simulated exams to practice writing out your explanation of applied exam concepts.

If you’re sitting for the CMA Exam in the May/June 2026 testing window: 

• First, decide which format you would like to take: MCQs + two essays or MCQs + two CBQs. If you prefer essays, stick to the same CMA study material that you’ve been using or that you plan to use. If you opt for the CBQ format, make sure that you find study resources that prepare you with practice CBQs, in addition to practice MCQs, a curriculum aligned with exam concepts, and advanced study tools. 

If you’re sitting for the CMA Exam in the September/October 2026 testing window: 

• You will be answering the new question format, CBQs, instead of essays. Make sure that your CMA Exam Review provider is on top of the update and includes practice CBQs into the study curriculum. 
   

Where to Find CBQ Study Material 

Becker has been working with the IMA to understand the change and get to know case-based questions, inside and out. 

Our CMA Exam Review courses will include practice CBQs starting early spring 2026, and will also maintain the practice essay questions until they’re no longer relevant. So no matter when you sit for the exam, and with which format, you can be sure to test with confidence—fully prepared to pass! 

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