CMA Part 1 Syllabus: Sections and Question Counts

Last verified: 11 November 2026. This is an independent guide; it is not affiliated with Institute of Management Accountants (IMA) / Institute of Certified Management Accountants (ICMA) or any government body. Exam details can change, so check the exam page at Institute of Management Accountants (IMA) / Institute of Certified Management Accountants (ICMA) before relying on any figure.

How the questions are split

The exam has 100 questions in 180 minutes, split across the sections according to the exam specification from Institute of Management Accountants (IMA) / Institute of Certified Management Accountants (ICMA).

The two largest sections are Planning, Budgeting, and Forecasting and Performance Management: together 40 of the 100 questions (40%). Start with them, then take the rest in order of size.

Notes on this split

• 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.

Topics in each section

External Financial Reporting Decisions (15 questions)

• Financial statements
• Recognition, measurement, and valuation

Planning, Budgeting, and Forecasting (20 questions)

• Strategic planning
• Budgeting concepts
• Forecasting techniques
• Budgeting methodologies
• Annual profit plan and supporting schedules
• Top-level planning and analysis

Performance Management (20 questions)

• Cost and variance measures
• Responsibility centers and reporting segments
• Performance measures

Cost Management (15 questions)

• Measurement concepts
• Costing systems
• Overhead costs
• Supply chain management
• Business process improvement

Internal Controls (15 questions)

• Governance, risk, and compliance
• System controls and security measures

Technology and Analytics (15 questions)

• Information systems
• Data governance
• Technology-enabled finance transformation
• Data analytics

How to use this split

Start with the 10 free questions, no sign-up: your score comes back split by section, so you see the weakest one. Then spread your study days according to the table above, as laid out in the study plan.