CMA Part 1 Exam Pass Rate, Format & Study Guide

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 CMA is a management accounting credential recognized by employers in finance and accounting roles.

Accounting and finance professionals and students preparing for CMA Part 1.

The certifying body does not publicly publish an official pass rate for this exam. Be wary of third-party sites citing a specific number here — treat any pass-rate claim you see elsewhere for this exam as unverified.

The IMA lets you sit each part once per testing window and you must pay the part fee again to retake it; confirm the current retake and time-limit rules on imanet.org.

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. 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. No official pass rate is available for this exam, so none is quoted here.

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. 100 multiple-choice questions in 3 hours, followed by case-based questions · scaled score 0 to 500 · 360 passes. 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.

• External Financial Reporting Decisions15%
• Planning, Budgeting, and Forecasting20%
• Performance Management20%
• Cost Management15%
• Internal Controls15%
• Technology and Analytics15%

The content outline spreads questions across 6 areas: External Financial Reporting Decisions (15.0%); Planning, Budgeting, and Forecasting (20.0%); Performance Management (20.0%); Cost Management (15.0%); Internal Controls (15.0%); Technology and Analytics (15.0%).

You enroll with the IMA, pass both parts within the time limit, and meet the education and experience requirements; check the current rules on imanet.org.

The IMA charges an entrance fee, a fee for each part and a membership fee, and a retake costs the part fee again. Published figures differ between sites, so check imanet.org.

CMAs maintain the credential with continuing professional education and an annual IMA membership; confirm the current rules on imanet.org.

Start with the heaviest areas of the content outline: Planning, Budgeting, and Forecasting (20.0%); Performance Management (20.0%); External Financial Reporting Decisions (15.0%). Then work through the remaining areas, and finish with timed full-length practice runs of 100 questions in one sitting.

This guide follows the IMA CMA Learning Outcome Statements and content specification outlines effective September 1, 2024 and the IMA case-based question information, checked October 30, 2026. The exam format changed from the September/October 2026 window, so check imanet.org before you book.