CMA Part 1
CMA Part 1: Financial Planning, Performance, and Analytics
Practise Part 1 concepts and calculations with English and Arabic multiple-choice questions and explanations for every option.
Try 10 free questions and see your levelTake a full mock exam
- 500 questions in the bank
- 100 questions in 180 minutes per site supplementary practice session
- 45 flashcards
Every option explained so you understand why
If your exam were today, would you pass?
Try 10 free questions without signing up. Get your score and find your weak areas as soon as you finish.
A company reports under US GAAP. Amounts in USD thousands are: net income 160; depreciation expense 25; increase in trade receivables 18; decrease in inventory 12; decrease in trade payables 9. These are the only reconciliation items. What is net cash provided by operating activities under the indirect method?
All 10 free questions with answers and an explanation for every option
360 on the 0–500 scaled score This is your practice accuracy. It cannot be converted to the exam’s scaled score or used to determine whether you pass.
What you get
- 500questions in the bankPractise with the answer shown right away, or sit a full timed mock
- 6unitsSplit by the exam syllabus
- 45flashcardsTo lock in terms and definitions
- 72quick review pointsEach unit in a few key lines
Unit map
- 01External Financial Reporting Decisions15 questions
- 02Planning, Budgeting, and Forecasting20 questions
- 03Performance Management20 questions
- 04Cost Management15 questions
- 05Internal Controls15 questions
- 06Technology and Analytics15 questions
Exam facts
CMA Part 1: Financial Planning, Performance, and Analytics — Number of questions: 100 MCQs + 2 case-based sets. Exam time: 180 minutes for MCQ practice; the real exam adds 60 minutes for cases. Pass mark: 360 on the 0–500 scaled score. Calculator: Approved calculator under IMA policy. Exam fee: USD 545 per part for professionals; USD 407 for students and academics. Membership and entrance fees are separate. Source: Institute of Management Accountants (IMA) / Institute of Certified Management Accountants (ICMA) (Last verified: 2026-11-04). Question bank: A site supplementary practice session of 100 questions in 180 minutes with a result for every unit, plus 500 explained questions across 6 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end you get your score and your weakest units.
- Exam code
- CMA Part 1
- Exam language
- English
- Number of questions
- 100 MCQs + 2 case-based sets Source
- Exam time
- 180 minutes for MCQ practice; the real exam adds 60 minutes for cases Source
- Pass mark
- 360 on the 0–500 scaled score Source
- Calculator
- Approved calculator under IMA policy Source
- Exam fee
- USD 545 per part for professionals; USD 407 for students and academics. Membership and entrance fees are separate. Source
- Registration
- Annual windows in January/February, May/June and September/October; check appointment availability when booking. Source
- Results
- For the case-based format: approximately two weeks from the end of the testing month under the current handbook. Source
- Validity
- Both parts must be passed within three years of entering the program. Source
Last verified: 2026-11-04
Where other sources differ
- From the September/October 2026 window, the English exam in the Middle East uses two case-based sets instead of essays. This bank provides supplementary MCQ practice and does not simulate all case interactions.
- The exam is four hours: three for MCQs and one for cases. You must earn at least 50% of the MCQ points to enter the cases and cannot return after leaving the MCQ section.
- Arabic here supports study and does not imply an Arabic-language CMA exam.
How to register
- Hold active IMA membership and enroll in the CMA program.
- Register for Part 1 in your chosen testing window and pay the applicable fee.
- After receiving your authorization number, book a Prometric testing-centre appointment.
- Complete certification requirements: pass both parts and satisfy education and experience requirements.
Exam body
Institute of Management Accountants (IMA) / Institute of Certified Management Accountants (ICMA): Official website: Institute of Management Accountants (IMA) / Institute of Certified Management Accountants (ICMA)
Study guides
Frequently asked questions
Is this a complete simulation of the 2026 format?
This is supplementary multiple-choice practice. The real exam also includes two case-based sets with different interactions; use the Prometric experience and IMA handbook before test day.
Can I try CMA Part 1 questions for free?
Yes. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end you get your score and your weakest units. The free practice test page lists the same questions with answers and an explanation for every option. The rest of the questions and the full mock exams come with a pass from SAR 26.
What makes this CMA Part 1 question bank different?
Question bank: A site supplementary practice session of 100 questions in 180 minutes with a result for every unit, plus 500 explained questions across 6 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Every question is reviewed and referenced, ready to practise on your phone. Try the free questions and read the explanations before buying full access.
Does a score of 360 mean 72% correct?
No. The result is a scaled score from 0 to 500. IMA does not publish a fixed conversion to the correct-answer rate in our practice bank.
Is this an official site, and how do I pay?
It is an independent site, not part of Qiyas or any government body, and every question is reviewed before it is published. You pay once, with no automatic renewal, through Waffo Pancake (the merchant of record) by Visa, Mastercard, Apple Pay or Google Pay, and your statement shows "WAFFO". If you were charged twice or the pass did not open, email support@saudiexams.com.
Study material sample: External Financial Reporting Decisions
Summary
Connect financial statements, select US GAAP recognition and measurement, and isolate IFRS differences before calculating. This unit supports supplementary MCQ practice.
What the exam focuses on
- Statements, consolidation and integrated reporting
- Assets, liabilities, deferred tax, leases and equity
- Revenue, income presentation and GAAP–IFRS comparisons
Common traps
- Profit is not cash: remove a disposal gain from operating cash, but classify the full sale proceeds as investing. [SEC, Cash Flow Statements]
- Do not consolidate only the ownership percentage of a controlled subsidiary. Full consolidation includes all accounts and separately identifies noncontrolling interests. [ASC 810]
- Do not apply lower of cost/NRV to US LIFO inventory or classify ordinary equity securities as AFS. [ASC 330-10-35-1A;321-10-35-1]
Show 3 more
- A US operating lease generally stays on the balance sheet; a permanent tax difference creates no deferred tax. [ASC 842-20-25-1;740-10-25]
- Do not recognize all bundle cash immediately or allocate the discount equally in dollars; use relative standalone prices unless a specified exception applies. [ASC 606-10-32-29–36]
- IFRS impairment reversals do not include goodwill, and selling a single asset does not automatically create discontinued operations. [IAS 36 About;ASC 205-20-45-1B]
Try the flashcards
Tap a card to see the answer
Which equation links the balance sheet?
Assets = liabilities + equity. [SEC, Balance Sheets]
How does an operating receivable increase affect indirect operating cash?
Subtract it from net income. [SEC, Cash Flow Statements]
What two characteristics identify a VIE primary beneficiary?
Power over significant activities and potentially significant losses/benefits. [ASC 810-10-25-38A]
What are the six capitals?
Financial, manufactured, intellectual, human, social/relationship, natural. [IR Framework 2.15]
What is the inventory NRV?
Expected selling price less completion and selling costs. [IAS 2 About]
When does a temporary difference create a DTL?
When recovery/settlement produces future taxable amounts. [ASC 740-10-25-23]
What is the default bundle allocation basis?
Relative standalone selling prices. [ASC 606-10-32-29]
Are US operating leases usually off balance sheet?
No: generally recognize a right-of-use asset and liability. [ASC 842-20-25-1]
Why you can trust these questions
- Published questions: 500. We reviewed every one before publishing it: the answer, the explanation of each option and the source.
- Exam facts last checked against the organiser’s website: 2026-11-04. We check them again every three months and two weeks before each test.
- Found a mistake? Tap "Report an error" under any question in the practice area, or email us at support@saudiexams.com
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