The global body for professional accountants

Exam aim

The aim of paper FMA Management Accounting is to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts.

Exam overview

FMA is designed to help you develop the knowledge and ability to apply appropriate management accounting concepts and techniques for decision making; planning, control and decision making, including forecasting techniques and the preparation of budgets and standard costs. 

Important updates

New question types

ACCA has introduced new question types, known as Multi-Task Questions (MTQs), into the paper and computer based exams for FMA Management Accounting:

Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios.

CBE

The introduction of MTQs into CBEs took effect on 26 February 2014

Paper exams

MTQs were introduced to the June 2014 exam.

Specimen exams in both CBE and paper formats are now available for you to review. Please familiarise yourself with the structure and question types.

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Last updated: 24 Apr 2015