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200+ Free CMA Part 2 Practice Questions

Pass your CMA Part 2 Certified Management Accountant - Strategic Financial Management exam on the first try — instant access, no signup required.

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~45% Pass Rate
200+ Questions
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Questions by Category

Cma-Part2-Decision-Analysis48 questions
Cma-Part2-Fsa40 questions
Cma-Part2-Corporate-Finance40 questions
Cma-Part2-Ethics32 questions
Cma-Part2-Risk-Management20 questions
Cma-Part2-Investment-Decisions20 questions
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Key Facts: CMA Part 2 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 2 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 2 covers financial statement analysis (20%), corporate finance (20%), decision analysis (25%), risk management (10%), investment decisions (10%), and professional ethics (15%). The CMA credential is offered by the Institute of Management Accountants (IMA).

About the CMA Part 2 Exam

CMA Part 2 covers Strategic Financial Management. It tests advanced financial management skills including financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, and professional ethics. 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 2 Exam Content Outline

20%

Financial Statement Analysis

Ratio analysis, cash flow, earnings quality, special items, financial statement comparisons

20%

Corporate Finance

Cost of capital, capital structure, working capital, dividend policy, M&A, international finance

25%

Decision Analysis

CVP analysis, marginal analysis, relevant costs, pricing, constraints, make-or-buy decisions

10%

Risk Management

Enterprise risk, COSO framework, risk assessment, portfolio risk, hedging strategies

10%

Investment Decisions

Capital budgeting, NPV, IRR, payback, real options, post-implementation audits

15%

Professional Ethics

IMA Code of Ethics, ethical standards, conflict resolution, compliance, organizational ethics

How to Pass the CMA Part 2 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 2 Study Tips from Top Performers

1Master ratio analysis and financial statement interpretation — key for the 20% Financial Statement Analysis section
2Practice capital budgeting calculations: NPV, IRR, payback period, and profitability index
3Understand WACC calculation and components: cost of debt, preferred stock, and common equity
4Know CVP analysis formulas: break-even, target profit, margin of safety, and contribution margin
5Study the IMA Code of Ethics and practice applying ethical standards to scenarios
6Don't neglect essays — practice writing clear, structured responses showing your reasoning

Frequently Asked Questions

What is the CMA Part 2 pass rate?

CMA Part 2 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. Part 2 is often considered slightly more strategic and conceptual than Part 1.

How hard is CMA Part 2?

CMA Part 2 is challenging with its 45% pass rate. Decision Analysis (25% of exam) requires strong analytical skills for CVP and relevant cost problems. Corporate Finance involves complex calculations for WACC and capital budgeting. The Professional Ethics section (15%) tests application of IMA standards in scenarios. Plan for 150-200 hours of study.

What is on CMA Part 2?

CMA Part 2 covers: Financial Statement Analysis (20%), Corporate Finance (20%), Decision Analysis (25%), Risk Management (10%), Investment Decisions (10%), and Professional Ethics (15%). The exam has 100 MCQs (3 hours) and 2 essay scenarios (1 hour).

How long should I study for CMA Part 2?

Plan for 150-200 hours of study over 3-6 months. Focus on Decision Analysis (25% of exam) and Financial Statement Analysis/Corporate Finance (20% each). Practice NPV/IRR calculations, ratio analysis, and ethical decision-making frameworks. Write practice essays to prepare for the constructed response portion.

Can I take CMA Part 2 before Part 1?

Yes, you can take CMA Part 2 before Part 1. There is no required order. Some candidates find Part 2 more intuitive if they have a finance background, while others prefer to take Part 1 first as it covers more foundational material. You must pass both parts within 3 years of entering the CMA program.