EVERYTHING ABOUT THE US CMA EXAM PART 1: FINANCIAL PLANNING, PERFORMANCE, AND ANALYTICS

Everything About the US CMA Exam Part 1: Financial Planning, Performance, and Analytics

Everything About the US CMA Exam Part 1: Financial Planning, Performance, and Analytics

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US CMA Exam Part 1 at a Glance


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Everything About the US CMA
The US CMA Part 1 is also known as “Financial Planning, Performance, and Analytics”. It deals with core accounting concepts, financial reporting, budgeting, cost control, internal controls, and data analytics.

Exam Structure



  • Number of Questions — 100 MCQs + 2 essay questions

  • Time: 4H (MCQ: 3H, essays: 1H)

  • Passing Score: 360 out of 500

  • Exam Windows: January-February, May-June, September-October


Candidates are required to give correct answers for at least 50% MCQs for qualifying for the essay part. MCQs cover 75% while essay questions cover 25% of the total score.

Syllabus Breakdown


The syllabus for Part 1 US CMA falls under the below mentioned 6 domains and corresponding weightage in the exam:








































Domain Topic Weightage
A External Financial Reporting Decisions 15%
B Planning, Budgeting, and Forecasting 20%
C Performance Management 20%
D Cost Management 15%
E Internal Controls 15%
F Technology and Analytics 15%

Now, Let’s discuss the sections one by one

1. External Financial Reporting Decisions (15%)


Everything About the US CMA

Fundamental financial accounting and reporting concepts under US GAAP / IFRS are covered in this section.

Key topics include:

  • The Income Statement, The Statement of Financial Position, The Statement of Cash Flow

  • Revenue recognition

  • Resulted in a lower transfer to equity reserves due to property & equipment and intangible asset impairment

  • Liabilities and equity

  • Leases and investment accounting

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