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Updated: Aug 18, 2026
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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Overview:
| Certification Vendor: | IMA (Institute of Management Accountants) |
| Exam Name: | CMA Part 1: Financial Planning - Performance and Analytics |
| Exam Number: | CMA-Financial-Planning-Performance-and-Analytics |
| Passing Score: | 360 (scaled score out of 500) |
| Exam Format: | Computer-Based Testing (CBT), Remote Online Proctored Exam, Paper-Based (Chinese only) |
| Real Exam Qty: | 100 multiple-choice + 2 case-based questions/essays |
| Available Languages: | English, Chinese (Simplified) |
| Exam Duration: | 240 minutes |
| Related Certifications: | CMA Part 2: Strategic Financial Management |
| Exam Price: | $545 (Professional Members), $407 (Student/Academic Members) |
| Certificate Validity Period: | Valid indefinitely with 30 hours annual CPE requirement |
| Recommended Training: | IMA Official Learning System |
| Exam Registration: | IMA Official Registration Prometric Scheduling |
| Sample Questions: | IMA CMA-Financial-Planning-Performance-and-Analytics Sample Questions |
| Exam Way: | Computer-based testing at Prometric centers; Remote proctored online exam; Paper-based exam (Chinese only in selected regions) |
| Pre Condition: | Active IMA membership; Bachelor's degree or equivalent; 2 years of relevant professional experience (may be completed within 7 years of passing both exams) |
| Official Syllabus URL: | https://prodcm.imanet.org/-/media/IMA/Files/Home/IMA-Certifications/CMA-Certification/2024-CMA-Content-Specification-Outlines-Final.ashx |
IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Technology and Analytics | 15% | - Technology-Enabled Finance Transformation - Data Governance
|
| Topic 2: Cost Management | 15% | - Supply Chain and Business Process Improvement - Overhead Costs - Costing Systems
|
| Topic 3: External Financial Reporting Decisions | 15% | - Financial Statements
|
| Topic 4: Internal Controls | 15% | - Governance, Risk and Compliance
|
| Topic 5: Performance Management | 20% | - Cost and Variance Measures
|
| Topic 6: Planning, Budgeting and Forecasting | 20% | - Forecasting Techniques
- Budgeting Concepts and Methodologies
|
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
1. Which one of the following statements best defines data governance?
A) Procedures implemented by the board of directors to manage data.
B) A framework used to oversee the availability, usability and integrity of data
C) The corporate records retention policy setting out the contents of the system data records
D) The company's framework for supervising and managing the IT function
2. A scatterplot is an effective visualization technique that is used to
A) illustrate the composition of an aggregate data point that changes over several periods
B) display the distribution of data points for a single variable
C) compare and track the change in data points over multiple time periods.
D) show the relationship of data points for two specific variables
3. What is the best type of accounting system control to help prevent improper manipulation of data and to ensure the continued, satisfactory use of the hardware and software?
A) Throughput controls such as a hash total
B) input controls such as a limit check
C) Processing controls such as limiting access
D) Output controls such as a maximum check
4. The best way to illustrate the entire distribution of numerical data for a single variable is with a
A) bubble chart
B) pie chart
C) heat map
D) histogram
5. Which one of the following activities is not a pan of the data mining process?
A) Generating recommendations based on insights derived from large databases
B) Using artificial intelligence to identify patterns in large data sets
C) Creating valid and useful information from large data sets using statistical methods
D) Applying statistical techniques to derive information from large sets of data
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A |
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