CMA US · Exam format update
CMA US exam changes 2026: case-based questions replace essays
Since the May/June 2026 window, each CMA US part ends with two interactive case-based questions instead of two essays. The syllabus, the 4-hour length, the 50% MCQ gate, the weighting and the fees are unchanged.
The new format
What are case-based questions?
ICMA replaced narrative essays with short business scenarios. Instead of typing paragraphs, you work through technology-enhanced tasks that mirror how finance teams actually work.
The structure
A short, focused business case of about 250 words.
Interactive tasks
Drag and drop, fill in the blank, list selection and direct calculation.
The quantity
Two case-based scenarios in the second part of each exam.
Try it: sample case-based questions
Calculation
Buckeye Grain launches a product at $60 a unit. Capital-intensive method, per unit: direct materials $10, direct labour $12, variable overhead $6. Total fixed overhead $4,880,000. Incremental selling expenses are $1 million plus $4 for each unit sold.
Drop-down
Buckeye Grain is choosing pricing strategies across the product life cycle to grow sales and hold market share.
During the introduction stage, Buckeye Grain is most likely to use.
In the growth stage, it is most likely to use.
Drag and drop
Heating and Cooling Services (HCS) must apply the U.S. GAAP revenue recognition principle. Put the five steps in the correct order (in the exam you drag them; here, use the arrows).
- Determine the amount of consideration (price) for the transaction.
- Identify the contract with the customer.
- Recognise revenue when the performing party satisfies the performance obligation.
- Identify the contractual performance obligations.
- Allocate the consideration to the contractual obligations.
Fill in the blank
At year end HCS uses a flexible budget to calculate its sales variances. Static-budget revenue was $3,000,000; actual revenue was $3,120,000.
The total sales revenue variance for the year equals $and is.
Adapted from IMA's sample case-based questions. Live exam items use full drag-and-drop and more steps.
Side by side
Essay format vs case-based format
| Essay (to Jan/Feb 2026) | Case-based (from May/June 2026) | |
|---|---|---|
| Section 2 format | Two essay questions | Two case-based questions (about 250-word case + up to 7 items each) |
| Item types | Written answers, spreadsheet tool | Drag and drop, fill in the blank, select from a list, numerical entry |
| Time for section 2 | 1 hour | 1 hour (unused MCQ time carries over) |
| Total exam time | 4 hours | 4 hours |
| Syllabus (CSO and LOS) | Same | Same |
| Gate to section 2 | 50% on MCQs | 50% on MCQs |
| Weighting and partial credit | Same | Same |
| Exam fee | Same | Same |
Rationale
Why did IMA make the change?
Objective measurement
A structured, consistent way to assess decision-making, rather than subjective essay marking.
Global alignment
Brings the CMA in line with other professional bodies that have moved away from long-form essays.
Modern experience
Tests how professionals work today: analysing data rather than drafting memos.
Timeline
Transition timeline
Sept/Oct 2025 and Jan/Feb 2026
Final essay windows
The last windows for the English essay version. Jan/Feb 2026 was the final English essay window.
May/June 2026 onwards
Case-based questions
Case-based questions replaced the essay section for English computer-based exams. This is the format candidates sit today.
Regional exception: the case-based version was not offered in Mainland China, Taiwan (China) or Japan in the May/June 2026 window; those regions continued with localised essay questions.
What stays the same
What is not changing
IMA describes this as a change in how skills are assessed, not what is assessed.
Exam content
The Content Specification Outlines (CSOs) and Learning Outcome Statements (LOS) are unchanged.
The 50% gate
You still need at least 50% on the MCQs to unlock the case section.
Weighting and logistics
Total length, pricing and section weighting are unchanged, and partial credit still applies.
Action plan
- Current candidates
- The syllabus is unchanged, so your study plan still applies. Add timed practice on case-based item types for the second section.
- Passed a part under the essay format?
- No retake needed. Sit the remaining part in the case-based format, as long as you finish both parts before your CMA entrance fee expires.
Frequently asked questions
How are case-based questions structured and how many are included?
How much time do I have for the case-based section?
Did case-based questions change the rigour of the exam?
Does the case-based version cover different content from the essay version?
Why did IMA make this change?
Are practice exams available?
Is the exam fee different for the case-based version?
Can I still take the essay version?
What computer skills do I need?
How do I register for the case-based version?
Where can I find study materials?
Do I need to retake a part I passed under the old format?
If I took one part with the essay, can I take the other part with case-based questions?
How are case-based questions scored and weighted?
Who grades the case-based questions?
Is scoring automated?
When will I get my score?
When did the case-based version become available?
When was the essay version last offered?
Is the case-based version available in Chinese and Japanese?
Is the case-based version available on paper?
IMA and Prometric run a live tutorial of the exam interface: try the free Prometric simulation ↗
Related: CMA US exam dates · Part 1 · Part 2 · CMA US FAQs
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