CMA

CMA Exam Questions: All You Need to Know Before You Test

8 min read
CMA Exam Questions

Passing the CMA Exam means understanding CMA Exam questions and how to answer them successfully. While you may think that practice questions are enough, it’s important to prepare a study pathway that helps you understand, apply, and retain complex concepts. Learn how. 

Summary 

To successfully navigate the CMA Exam questions—including multiple-choice, essays, and/or case-based questions—candidates should integrate practice questions into a comprehensive study plan that prioritizes deep conceptual understanding over simple memorization.

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What Are the Formats of CMA Exam Questions? 

CMA Exam questions come in two formats per exam part, although with the IMA’s 2026 CMA Exam changes, the question types you’ll face depend on when you test during the year: 

  • The January/February testing window exams will consist of 100 MCQs and two essays.
  • The May/June testing window exams will offer candidates the choice between 100 MCQs + two essays OR 100 MCQs + two CBQs.
  • The September/October testing window exams will consist of 100 MCQs + two CBQs. 
     

CMA Exam MCQs 

CMA Exam multiple-choice questions (MCQs) count for 75% of your total exam score. They present a question or scenario, followed by four potential answers. You must choose the correct one. 

This CMA Exam example MCQ is provided by the IMA:1 

A company has a fixed overhead volume variance that is $10,000 unfavorable. The most likely cause for this variance is that 

a. supervisory salaries were more than planned. 

b. supervisory salaries were less than planned. 

c. production was more than planned. 

d. production was less than planned. 

Correct answer: d. A fixed overhead volume variance is dependent on quantity, above or below the planned quantity. An unfavorable volume variance means that production was less than planned. 

CMA Exam Essays 

CMA Exam essays are specific questions that require you to combine both math and concept explanation in your long-form, written answer. Essays are practice and application-based, testing your ability to convert exam topics into real-life solutions. 

Essays may present scenarios like: 

  • Preparing an income statement, budget, or variance report
  • Calculating ratios and explaining what they mean - Identifying risks and recommending strategies
  • Writing a short explanation about a financial decision 

Expect essay questions to require heavy math and then a written explanation of your reasoning to back it up. 

CMA Exam CBQs 

Case-based questions present a short case study of about 250 words, followed by six to seven practical application questions that you’ll answer using the information in the case study. These CBQ questions may take several formats, including drag and drop, multiple select, numerical entry, and list selection. You will need to apply accounting concepts to solve real-world problems and will likely also perform calculations to arrive at the correct answer. 

Are CMA Exam Practice Questions Important? 

Practice questions are a great way to support your CMA Exam preparation. Incorporating them into your study plan can bring benefits like:  

  • Pinpointing weak areas in your understanding
  • Practicing concept application
  • Getting a feel for the real exam format and wording 
     

How to Use CMA Exam Practice Questions

1. Learn the material first. Before jumping into practice questions, make sure that you understand the concepts. Studying video lectures, taking and reviewing notes, and reading your textbook will help you gain a deep understanding of exam concepts, then empowering you to apply this knowledge. 

2. Don’t just memorize. It’s tempting to simply drill CMA Exam practice questions in hopes that it’s sufficient to help you pass. However, this leads to memorizing answers, not understanding them. If you remember answers but don’t know why they’re correct, this won’t help you when you’re faced with a totally new set of questions on exam day. 

3. Revisit the core concept when you get a question wrong. If you’re running through CMA Exam practice questions, get an answer wrong, and don’t understand why, revisit the topic. It’s important that practice questions serve to diagnose your weak areas. Use incorrect answers as a highlighter for the concepts you should revisit. 

4. Time yourself. Once you're confident in the topics and question format, time yourself to get a feel for how long you take on each question. Remember that you have four hours to complete 100 MCQs and two essays or CBQs, so use practice questions to help increase your testing speed (without losing accuracy). 

Why CMA Exam Practice Questions Aren’t Everything 

Even though CMA Exam practice questions form a vital part of your study, it’s perhaps even more important that you don’t rely on them solely. 

This is why: 

Practice questions test recall, not understanding. They tell you if you know the answer, not why

  • Heavy question drilling can create a false sense of confidence. When you drill enough practice questions, you may recognize phrasing and wording that can help you find the correct answer without truly understanding the topic. But the real exam may use different phrasing and pattern recognition won’t help you the way that concept understanding will.
  • Practice questions can’t replace structured instruction. Some concepts require walkthrough explanations, while complex topics (as most exam concepts are) need layered learning. The exam tests application, not just recall. Skipping these creates gaps you won't see until exam day.
  • Explanations help, but they’re not comprehensive. Even if you read why an answer is right or wrong, you don’t get the full context of the underlying concept, how it can be applied in other areas, and alternative ways the exam might present it. You need the surrounding curriculum for that context.
  • A balanced system supports long term retention. With multiple learning formats and deep concept understanding, you can learn, reinforce, apply, and retain known. Practice questions help with reinforcement, but not with learning or retention. 
     

Extra Support for the Best Study 

Becker’s CMA Exam Review provides practice questions—unlimited practice tests, in fact, that leverage Adapt2U technology to help you focus on your weak areas. But it also includes a comprehensive set of advanced study resources that, together, prepare you for deep understanding and exam success. 

From video lectures to textbooks, flashcards, NewtTM AI assistant, and more, our course prepares you with always up-to-date resources and holistic, personalized study to be Exam Day ReadySM

Get a free, 14-day trial of Becker CMA Exam Review and experience study that’s effective and efficient to empower your success.

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About the author

Shannon is the Content Marketing Specialist with the Becker team at Colibri Group. Her copy and content writing experience prior to this role includes education, non-profit, technology, building products, and other industries. She enjoys synthesizing concepts into a digestible, informative, and valuable resource for her audiences, and feels fortunate to work in a position that fosters extensive reading and intellectual growth. Shannon holds a bachelor’s degree from Penn State University Schreyer Honors College and a Master’s in Comparative Literature, also from Penn State. Apart from her professional identity, she’s a wife, mom, farmer, and musician.

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