All Practice Exams

200+ Free CMA Part 1 Practice Questions

Pass your Certified Management Accountant - Part 1: Financial Planning, Performance, and Analytics exam on the first try with exam-style questions and AI tutor.

~45% Pass Rate
200+ Questions
100% Free

Choose Your Practice Session

Select how many questions you want to practice

Questions by Category

Cma-Financial-Reporting60 questions
Cma-Planning-Budgeting50 questions
Cma-Cost-Management50 questions
Cma-Internal-Controls40 questions
2026 Statistics

Key Facts: CMA Part 1 Exam

~45%

First-Time Pass Rate

IMA

360/500

Passing Score

Scaled score

150-200 hrs

Study Time

Recommended

100K+

CMA Holders

Worldwide, IMA

$460-575

Exam Fee

IMA member/non-member

4 hrs

Time Limit

MCQs + Essays

CMA Part 1 has a first-time pass rate of approximately 45% (IMA data). The exam has 100 multiple-choice questions (MCQs) and 2 essay scenarios, with a 4-hour time limit. A scaled score of 360 out of 500 is needed to pass. Part 1 covers financial reporting (25%), planning/budgeting/forecasting (20%), cost management (20%), internal controls (15%), and technology/analytics (15%). The CMA credential is offered by the Institute of Management Accountants (IMA) and has over 100,000 holders worldwide.

About the CMA Part 1 Exam

CMA Part 1 covers Financial Planning, Performance, and Analytics. It tests management accounting skills including financial reporting, planning & budgeting, cost management, and internal controls. The CMA is globally recognized with over 100,000 certified professionals.

Questions

100 scored questions

Time Limit

4 hours

Passing Score

360/500

Exam Fee

$460-575 (IMA (Prometric))

CMA Part 1 Exam Content Outline

25%

External Financial Reporting Decisions

Financial statements, recognition, measurement, valuation, disclosure

20%

Planning, Budgeting & Forecasting

Strategic planning, budgets, forecasting techniques, variance analysis

20%

Performance Management

Cost measurement, cost management, performance measures, benchmarking

15%

Cost Management

Cost accounting systems, overhead allocation, operational efficiency, supply chain

15%

Internal Controls

Governance, risk management, internal audit, systems controls

5%

Technology & Analytics

IT systems, data governance, data analytics, visualization

How to Pass the CMA Part 1 Exam

What You Need to Know

  • Passing score: 360/500
  • Exam length: 100 questions
  • Time limit: 4 hours
  • Exam fee: $460-575

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

CMA Part 1 Study Tips from Top Performers

1Master financial statement preparation and analysis — this is the largest section at 25%
2Understand variance analysis deeply: price, quantity, efficiency, volume variances and their causes
3Know cost accounting systems: job costing, process costing, ABC, standard costing
4Practice CVP analysis calculations: breakeven point, contribution margin, target profit
5Study the COSO Internal Control Framework: 5 components and 17 principles
6Don't neglect essays — practice writing structured responses explaining management accounting decisions

Frequently Asked Questions

What is the CMA Part 1 pass rate?

CMA Part 1 has a first-time pass rate of approximately 45%. The exam has 100 MCQs and 2 essay scenarios over 4 hours. You need a scaled score of 360 out of 500 to pass. The relatively low pass rate reflects the depth of management accounting knowledge required.

How hard is CMA Part 1?

CMA Part 1 is considered quite challenging with its 45% pass rate. Financial reporting and cost management require deep understanding of GAAP, variance analysis, and cost accounting systems. The essay portion tests your ability to apply concepts in real-world scenarios. Plan for 150-200 hours of study.

What is on CMA Part 1?

CMA Part 1 covers: External Financial Reporting (25%), Planning/Budgeting/Forecasting (20%), Performance Management (20%), Cost Management (15%), Internal Controls (15%), and Technology & Analytics (5%). The exam has 100 MCQs (3 hours) and 2 essay scenarios (1 hour).

How long should I study for CMA Part 1?

Plan for 150-200 hours of study over 3-6 months. Focus on financial reporting (25% of exam) and planning/budgeting (20%) first, as they're the largest sections. Practice MCQs extensively and write practice essays. Aim for 75%+ on practice exams before scheduling.

CMA vs CPA — which is better?

CMA focuses on management accounting (internal decision-making, planning, performance) while CPA focuses on financial accounting (auditing, tax, external reporting). CMAs typically work in corporate finance, FP&A, and strategic roles. The CMA has 2 parts vs. CPA's 4 parts, and generally requires less total study time.

CMA Part 1 Resources