CA-MA Retired: What Replaced It and What Carries Over

Historical CA-MA Scope

The Management Accounting exam, formerly offered by CA ANZ, covered cost accounting, budgeting, and strategic performance measurement. This exam is retired as of 2021-06. It has been replaced by CACC2504. Candidates seeking certification in this field must now follow the path established for CACC2504, as CA-MA is no longer available for registration or completion.

Who CA-MA Was For

This certification path is for accounting professionals and candidates pursuing membership with CA ANZ. Those aiming to demonstrate proficiency in management accounting principles should focus their efforts on the current requirements of CACC2504.

Skills You Should Be Ready to Demonstrate

• Cost accounting and behaviour
• Budgeting and variance analysis
• Relevant costing for decisions
• Performance measurement techniques
• Strategic management accounting

How to Reuse Your Preparation

Focus your preparation on the curriculum for CACC2504. Concepts regarding cost behaviour, variance analysis, and strategic decision-making remain relevant, but you must align your study materials with the current syllabus of the successor exam. Do not attempt to prepare for the retired CA-MA exam. Utilize updated resources to master the specific objectives required for CACC2504.

Historical Domain Guide

Cost Accounting and Cost Behaviour: Historical Scope

This starting domain covers the detailed classification of various organizational costs and provides broad analysis of how these specific costs change dynamically in relation to different business activity levels and operational volumes.

• Cost behaviour patterns
• Cost driver identification

Budgeting and Variance Analysis: Historical Scope

This required domain focuses heavily on the careful preparation of operating and financial budgets while also providing detailed evaluation of variances between actual incurred expenses and established standard costs within the organization.

• Budget preparation
• Variance analysis

Decision-Making and Relevant Costing: Historical Scope

This practical domain addresses the important use of relevant financial information to properly support major management decisions and examines the widespread application of modern costing methods for optimal business operations.

• Relevant costing
• Decision-making processes

Performance Measurement: Historical Scope

This analytical domain involves the direct assessment of various responsibility centers and explores the effective use of specific performance metrics to properly evaluate overall organizational efficiency and departmental outcomes.

• Performance measurement
• Responsibility center evaluation

Strategic Management Accounting: Historical Scope

This final domain explores the strategic integration of detailed accounting data into long-term strategic planning frameworks and examines methods for driving sustainable business value creation across the enterprise.

• Strategic management accounting
• Business value