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It is not mandatory for students to have a Master degree in their disposal before they sit for this exam. In case, if you desire to apply, then you should have a postgraduate degree with a minimum of 3 years of experience. It does not matter if you are taking up the exam for the first time or not. This is one of those few exams that do not require you to have any prerequisites.
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What is CPA Australia MA Certification Exam
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: D. Cost Accounting Techniques | 20% | - Overhead costing and absorption - Marginal and absorption costing - Process costing and joint products - Material and labour costing |
| Topic 2: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Sources of data - Presenting information |
| Topic 3: E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
| Topic 4: F. Standard Costing and Variance Analysis | 15% | - Calculation of variances - Standard costing principles - Interpretation and reporting of variances |
| Topic 5: C. Business Mathematics and Statistical Techniques | 15% | - Mathematical techniques - Correlation and regression analysis - Probability and expected values |
| Topic 6: B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost estimation techniques - Cost behaviour |
| Topic 7: G. Performance Measurement | 15% | - Reporting performance - Financial and non-financial performance indicators - Divisional performance and transfer pricing |
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