CMA Part 1 exam: format, passing score and cost
CMA Part 1 — Financial Planning, Performance, and Analytics — is the first of the two exams for IMA’s Certified Management Accountant. It runs four hours: 100 multiple-choice questions, then a second section that since the September/October 2026 window uses case-based questions instead of essays. You need 360 on a 0–500 scale to pass, and each part costs US$545 for professional members. It is taken only at Prometric test centres.
- Exam
- CMA Part 1: Financial Planning, Performance, and Analytics, from ICMA/IMAICMA CMA Handbook, checked 10 October 2026
- Exam fee
- US$545 per part (professional), US$407 (student/academic); plus a one-time entrance fee of US$300 / US$225IMA CMA FAQs, checked 10 October 2026
- Questions
- 100 multiple-choice questions plus two case-based questionsICMA CMA Handbook and IMA case-based questions page, checked 10 October 2026
- Duration
- 4 hours (3 hours multiple choice, 1 hour second section); unchanged by the 2026 format switchICMA CMA Handbook and IMA case-based questions page, checked 10 October 2026
- Passing score
- 360 on a scale of 0–500IMA CMA FAQs, checked 10 October 2026
- Format change
- Case-based questions replace essays from the September/October 2026 window (essays remain in China, Taiwan (China) and Japan)IMA case-based questions page, checked 10 October 2026
- Delivery
- Prometric test centres only; remote testing not availableIMA CMA FAQs, checked 10 October 2026
- Testing windows
- January/February, May/June, September/October; one attempt per part per windowIMA CMA FAQs and CMA Handbook, checked 10 October 2026
- Time limit
- Both parts within three years of entering the CMA programIMA CMA FAQs, checked 10 October 2026
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What is the CMA Part 1 exam?
The CMA — Certified Management Accountant — is IMA’s professional certification in management accounting and financial management. The exam program is run by ICMA, the IMA body that oversees it, and has two parts. Part 1 is Financial Planning, Performance, and Analytics; Part 2 is Strategic Financial Management.
Passing Part 1 alone does not make you a CMA. You need active IMA membership, both exam parts passed within three years of entering the program, a bachelor’s degree or a related professional certification, and two continuous years of professional experience in management accounting or financial management.
Source: IMA — CMA FAQs. Checked 10 October 2026.
CMA Part 1 exam format in 2026: multiple choice and case-based questions
The CMA exam part 1 lasts four hours. The first section is 100 multiple-choice questions with three hours available. The second section is one hour, and that is where the 2026 change happens.
Up to the May/June 2026 window, the second section was two 30-minute essays. IMA announced that May/June 2026 was the final testing window offering essays on the English exam. From September/October 2026 onwards, case-based questions are the standard format in the Americas, Europe, the Middle East, Asia Pacific and Africa. China, Taiwan (China) and Japan continue to offer essays.
Each case-based question starts with a case study of roughly 250 words, followed by drag-and-drop, fill-in-the-blank, select-from-a-list and calculation items. You answer two of them. IMA states that the exam price, length, credential name and content do not change with the new format.
Source: IMA — CMA case-based questions. Checked 10 October 2026.
How is the CMA Part 1 test scored?
Scores run from 0 to 500, and the minimum passing score is 360 for both parts of the CMA exam. You must answer at least 50% of the multiple-choice questions correctly to be allowed into the case-based section — fall short and the second section never opens.
IMA says the case-based section carries the same weight as the essay section did. Points are awarded for each correct answer, wrong answers are not penalised, and partial credit is given, as it was for essays. So it pays to attempt every item in a case rather than skip the parts you are unsure of.
If you do not pass, Prometric emails you a performance report. The handbook points out that you cannot take the same exam part more than once in a testing window, so a retake means the next window.
Source: IMA — CMA case-based questions. Checked 10 October 2026.
How much does the CMA Part 1 exam cost?
IMA lists the fee for each exam part at US$545 for professional members and US$407 for student and academic members. Before your first exam you also pay a one-time, nonrefundable CMA entrance fee: US$300 for professionals and US$225 for students and academics.
A retake of a part costs US$460 for professionals and US$345 for student and academic members. All of this sits on top of IMA membership, which is a requirement for the program.
- Entrance fee: US$300 professional, US$225 student/academic (one time, nonrefundable)
- Part 1 exam fee: US$545 professional, US$407 student/academic
- Retake: US$460 professional, US$345 student/academic
Source: IMA — CMA FAQs. Checked 10 October 2026.
When can you take the CMA Part 1 exam?
There are three testing windows a year: January/February, May/June and September/October. The handbook states that registration closes after 15 February, 15 June and 15 October for the respective windows.
The exam is computer-based and only available at Prometric test centres — IMA states that remote testing is currently not available. Book early in the window if you need a particular centre or date.
Watch the program clock as well. You must pass both parts within three years of entering the CMA program; if you do not, any part you passed expires and you pay the entrance fee again.
Source: IMA — CMA FAQs. Checked 10 October 2026.
CMA Part 1 syllabus: what is on the exam?
The official syllabus for Part 1 is IMA’s Content Specification Outline, with the detailed Learning Outcome Statements underneath it. IMA confirms that neither changes with the switch to case-based questions, so material written for the current outline still applies.
As the part’s name says, the focus is financial planning, performance and analytics: how a management accountant plans and forecasts, measures performance, manages costs and controls, and uses data. This page does not reproduce the topic weightings because IMA’s outline documents could not be retrieved for verification on 10 October 2026; download the current Content Specification Outline and Learning Outcome Statements from IMA before you plan your study time.
Source: IMA — CMA case-based questions. Checked 10 October 2026.
How to study for the CMA Part 1 exam
Work from the Learning Outcome Statements: they say what you should be able to do for each topic, which is exactly what the multiple-choice questions test. Because you need 50% on the multiple choice just to reach the second section, that section deserves the bulk of your time.
For the case-based section, practise reading a short case quickly and then answering several connected items — calculations, selections and fill-ins. Showing a correct partial answer still earns points, so practise working cases to the end.
IMA also points candidates to a Prometric test drive: a 30-minute session at a test centre for a small fee that walks you through check-in and exam-day logistics. It does not include actual CMA exam questions, but it removes surprises on the day.
Source: IMA — CMA Connection: Important ICMA announcements (November 2025). Checked 10 October 2026.
Can you pass CMA Part 1 with leaked questions?
No — and trying is costly. The CMA Handbook requires candidates to agree not to disclose exam content or remove exam materials from the testing room. Cheating, including sharing exam questions, results in invalidated grades and disqualification from future exams, and it breaches the IMA Statement of Ethical Professional Practice, which leads to expulsion from IMA.
For certified CMAs, cheating discovered later leads to revocation of the certificate. Since ethics is itself a topic on the CMA exam, IMA treats question sharing as an ethics matter, not a technicality.
Source: ICMA — CMA Handbook. Checked 10 October 2026.
CMA Part 1 vs Part 2
Both parts share the same structure — 100 multiple-choice questions and a second section, four hours in total, 360 out of 500 to pass, the same fees. They differ in content: Part 1 covers financial planning, performance and analytics, while Part 2 is Strategic Financial Management.
The CMA Handbook sets no order between the two parts; it requires only that candidates complete all required exam parts. Both must be passed within the three-year window, and you may take only one attempt per part in each testing window.
Source: ICMA — CMA Handbook. Checked 10 October 2026.
CMA Part 1 practice questions
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CMA Part 1 questions people ask
How many questions are on the CMA Part 1 exam?
100 multiple-choice questions, followed by two case-based questions (essays in China, Taiwan (China) and Japan). Sources: ICMA CMA Handbook and IMA, checked 10 October 2026.
How long is the CMA Part 1 exam?
Four hours: three for the multiple-choice section and one for the second section. IMA says the length does not change with case-based questions. Checked 10 October 2026.
What is the passing score for CMA Part 1?
360 on a scale of 0 to 500. Source: IMA CMA FAQs, checked 10 October 2026.
Are there still essays on the CMA Part 1 exam?
Not on the English exam outside China, Taiwan (China) and Japan: from September/October 2026 case-based questions replace essays. Source: IMA, checked 10 October 2026.
How much is the CMA Part 1 exam?
US$545 for professional members and US$407 for student/academic members, plus a one-time entrance fee. Source: IMA CMA FAQs, checked 10 October 2026.
Can I take the CMA Part 1 exam online?
No. IMA states remote testing is currently not available; the exam is taken at Prometric test centres. Checked 10 October 2026.
When can I take CMA Part 1?
In the January/February, May/June or September/October testing window, once per window. Sources: IMA FAQs and CMA Handbook, checked 10 October 2026.
Do I have to take CMA Part 1 before Part 2?
The CMA Handbook states no required order; both parts must be passed within three years of entering the program. Sources: ICMA and IMA, checked 10 October 2026.



