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Part 1 - Financial Planning, Performance, and Analytics(15 topics)

Planning, budgeting, cost, performance, controls, and analytics. Four-hour sitting with multiple-choice followed by CBQs or essay scenarios for the applicable window and locale.

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External Financial Reporting DecisionsExternal Financial Reporting Decisions has a published allocation of 15% in Part 1 - Financial Planning, Performance, and Analytics: treat it as a decision rule plus timed practice, not vocabulary alone. Planning, budgeting, cost, performance, controls, and analytics. Four-hour sitting with multiple-choice followed by CBQs or essay scenarios for the applicable window and locale.
Planning, Budgeting, and ForecastingPlanning, Budgeting, and Forecasting has a published allocation of 20% in Part 1 - Financial Planning, Performance, and Analytics: treat it as a decision rule plus timed practice, not vocabulary alone. Planning, budgeting, cost, performance, controls, and analytics. Four-hour sitting with multiple-choice followed by CBQs or essay scenarios for the applicable window and locale.
Performance ManagementPerformance Management has a published allocation of 20% in Part 1 - Financial Planning, Performance, and Analytics: treat it as a decision rule plus timed practice, not vocabulary alone. Planning, budgeting, cost, performance, controls, and analytics. Four-hour sitting with multiple-choice followed by CBQs or essay scenarios for the applicable window and locale.
Cost ManagementCost Management has a published allocation of 15% in Part 1 - Financial Planning, Performance, and Analytics: treat it as a decision rule plus timed practice, not vocabulary alone. Planning, budgeting, cost, performance, controls, and analytics. Four-hour sitting with multiple-choice followed by CBQs or essay scenarios for the applicable window and locale.
Internal ControlsInternal Controls has a published allocation of 15% in Part 1 - Financial Planning, Performance, and Analytics: treat it as a decision rule plus timed practice, not vocabulary alone. Planning, budgeting, cost, performance, controls, and analytics. Four-hour sitting with multiple-choice followed by CBQs or essay scenarios for the applicable window and locale.
Technology and AnalyticsTechnology and Analytics has a published allocation of 15% in Part 1 - Financial Planning, Performance, and Analytics: treat it as a decision rule plus timed practice, not vocabulary alone. Planning, budgeting, cost, performance, controls, and analytics. Four-hour sitting with multiple-choice followed by CBQs or essay scenarios for the applicable window and locale.
Financial Statement Ratio DecisionsPart 1 external reporting — choose ratios that support a decision, not every ratio you memorised.
Master Budget LinkagesHow operating and financial budgets connect — Part 1 budgeting stems punish isolated schedules.
Flexible Budgets and Variance NarrativesWrite the story behind price/quantity variances — graders expect narrative with the numbers.
Responsibility Accounting and Transfer PricingPerformance management traps when transfer prices distort segment results.
Activity-Based Costing DecisionsABC vs traditional costing — Part 1 cost-management stems that change product profitability ranks.
Internal Control Framework ApplicationCOSO-style control objectives applied to fact patterns inside Part 1 controls weight.
Technology Analytics for FP&AData analytics and systems themes in Part 1 technology-and-analytics weight.
Advanced Scenario Decision PathBuild the calculation path and recommendation logic for the CBQ or essay format applicable to your window and locale.
Forecasting Methods ComparisonQualitative vs quantitative forecasting choices under Part 1 planning-and-forecasting weight.

Part 2 - Strategic Financial Management(15 topics)

Strategic finance: statement analysis, corporate finance, decision analysis, risk, investment decisions, and ethics.

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The CMA programme focuses on management accounting and corporate finance rather than audit. Two parts cover planning and performance analytics, then strategic financial management and decision support.

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