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CMA Part 1 Exam
Accounting & Tax

Certified Management Accountant (CMA) Part 1: Financial Planning, Performance, and Analytics — Institute of Certified Management Accountants

CMA Part 1, Financial Planning, Performance, and Analytics, is the first of two exams for the Certified Management Accountant credential. It covers external financial reporting decisions, planning, budgeting and forecasting, performance management, cost management, internal controls, and technology and analytics. Each part has multiple-choice questions followed by case-based questions. SummitCert's portal gives you explained practice questions, flashcards, a timed 100-question multiple-choice mock of three hours and progress tracking by topic.

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350+ exam-style practice questions quiz pool

Your full practice pool — 350 questions total, written to mirror the real exam blueprint, with full answer explanations for every question.

6 exam domains covered

Including External Financial Reporting Decisions, Planning, Budgeting, and Forecasting, Performance Management, and more.

Full mock exam — 100 questions, 180-min timed

A complete, realistic exam-day simulation with the same question count and time limit as the real thing.

1000+ flashcards

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198+ curated video lessons

Hand-picked walkthroughs and explainers organized by topic.

43+ diagrams & visual references

Visual breakdowns of the frameworks and models the exam tests you on.

41+ key formulas & quick-reference sheet

The exact formulas and calculations you need, ready to review before test day.

135+ term glossary

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Progress tracking & study planner

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Topics you'll drill

6 core topics pulled straight from the real question bank.

  • External Financial Reporting Decisions
  • Planning, Budgeting, and Forecasting
  • Performance Management
  • Cost Management
  • Internal Controls
  • Technology and Analytics

CMA Part 1 Exam exam requirements & cost

Straight from the certifying body — separate from what we charge for the study portal.

Eligibility
You enroll in the CMA program with the IMA, and certification also requires a degree and work experience; confirm the current requirements on imanet.org
Real exam cost
Set by the IMA and includes an entrance fee and a fee for each part; confirm the current amounts on imanet.org
Format
100 multiple-choice questions in 3 hours, followed by case-based questions · scaled score 0 to 500 · 360 passes

The IMA CMA Learning Outcome Statements effective September 1, 2024 give Part 1 six topics with shares: External Financial Reporting Decisions 15 percent, Planning, Budgeting, and Forecasting 20, Performance Management 20, Cost Management 15, Internal Controls 15, and Technology and Analytics 15. Each part has 100 multiple-choice questions in three hours and then case-based questions; from the September/October 2026 window the case-based questions replace the essays in English exams outside China, Taiwan and Japan. The portal mock covers the 100 multiple-choice questions in 180 minutes only. The IMA reports a scaled score from 0 to 500 for each part and 360 is passing; you must answer at least half of the multiple-choice questions correctly to be offered the case-based section. The IMA reports a scaled score from 0 to 500 and 360 is passing; multiple-choice and case-based scores combine into one weighted score, so the percent score in the portal mock is only a self-check. The IMA sets an entrance fee, a fee for each part and a membership fee, and published figures differ between sites, so no amount is quoted here; confirm the current fees on imanet.org. The content outline spreads questions across 6 areas; the largest are Planning, Budgeting, and Forecasting (20.0%); Performance Management (20.0%); External Financial Reporting Decisions (15.0%). The full list of areas and weights is on the portal exam page. You enroll in the CMA program with the IMA, and certification also requires a degree and work experience; confirm the current requirements on imanet.org.

CMA Part 1 Exam exam blueprint

Real domain weighting from the certifying body's own published exam syllabus.

  • External Financial Reporting Decisions15%
  • Planning, Budgeting, and Forecasting20%
  • Performance Management20%
  • Cost Management15%
  • Internal Controls15%
  • Technology and Analytics15%
Last verified: October 2026·Exam blueprint: Compiled on October 30, 2026 from the IMA CMA Learning Outcome Statements and content specification outlines effective September 1, 2024 and the IMA case-based questions page. Fees are not quoted because published figures differ; confirm them on imanet.org.·Primary source: IMA: CMA Learning Outcome Statements (PDF) ↗
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Common questions

The IMA CMA Learning Outcome Statements effective September 1, 2024 give Part 1 six topics with shares: External Financial Reporting Decisions 15 percent, Planning, Budgeting, and Forecasting 20, Performance Management 20, Cost Management 15, Internal Controls 15, and Technology and Analytics 15. Each part has 100 multiple-choice questions in three hours and then case-based questions; from the September/October 2026 window the case-based questions replace the essays in English exams outside China, Taiwan and Japan. The portal mock covers the 100 multiple-choice questions in 180 minutes only. The IMA reports a scaled score from 0 to 500 for each part and 360 is passing; you must answer at least half of the multiple-choice questions correctly to be offered the case-based section. Format: 100 multiple-choice questions in three hours followed by case-based questions; the portal mock covers the multiple-choice section only, 100 questions in 180 minutes.

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