Management Accounting (MA/FMA) essentials on one page

• We strongly recommend that you study with an Approved Learning Partner or with ACCA-X.
• Book your exam as early as possible to begin receiving tailored ACCA communications and support.
• Visit our On-demand CBE hub to access ACCA-X, specimen exams, debrief videos, practice tests, articles & podcasts, and information on booking exams.

• Study the whole syllabus because the exam will cover the full syllabus.
• Practise as many objective test questions as possible to ensure you are comfortable with all questions styles.
• Try not to spend too much time on apparently “difficult” questions.

Read more in the Examining team guidance.

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Access the MA/FMA syllabus, ACCA-X, specimen & practice exams, technical articles and additional support resources here.

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Exam format

MA/FMA is a two-hour exam, comprising two sections. All questions are compulsory.

• Section A comprises 35 objective test (OT) questions worth two marks each.
• Section B contains three multi-task questions (MTQs) worth 10 marks each.

Tips for answering exam questions

• Read the question carefully.
• Read a question more than once if there is any uncertainty about the requirement.
• Think before answering, don’t rush!
• Answer the easy exam questions first.
• If a question is especially difficult, eliminate the least likely choices, arriving at an answer by elimination.
• Answer all questions even if unsure of the answer.