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The Institute of Certified Management Accountants (ICMA) and the Institute of Management Accountants (IMA) recently announced Opens in new window that they will be replacing the essay scenario portion of the Certified Management Accountant (CMA) exam with new Case-Based Questions (CBQs), which will test you with several new question types.
In this guide, we’ll cover the CBQ format, each of the new question types, and what this change means for you as a CMA candidate.
If you’re already studying for the CMA exam, don’t worry—the January/February 2026 testing window is not affected by these changes. If you’re planning to test in the May/June 2026 testing window, you’ll have the option to apply for the CMA exam with either essays or CBQs. Registration will open for the CBQ option in January 2026. Beginning with the September/October 2026 testing window, essays will be officially retired, and CBQs will be fully in effect for English CMA exams in the Americas, Europe, Middle East, Asia Pacific*, and Africa.
| Key 2026 Dates | ||
|---|---|---|
| January 2026 | Registration opens for the CBQ option | |
| January/February testing window | No change, CMA exam tested with essays | |
| May/June testing window | Option of either essays or CBQs | |
| September/October testing window and beyond | Only CBQs available going forward* | |
*China, Taiwan, and Japan will continue to offer essay questions on the English and local language exams.
The CBQs will provide you with a 250-word case study, relevant exhibits (financial information, charts, etc.), and a set of questions. You’ll get two CBQs on your CMA exam.
Each CBQ will have a mixture of possible question types, including:
Drag and drop
You will drag the correct answers to the corresponding option. The exam will let you know if all items will be used or if you’ll have unused options not dragged. You may receive a drag and drop question that requires you to put the steps of a sequence in order.
Fill in the blank
The exam will give you a sentence that you’ll need to complete by selecting from options in a drop-down box to fill in the blank.
Select from a list
The exam will give you drop-drown list of potential options to select from.
Calculation
Type a numerical answer into a box. You won’t enter dollar signs, commas, or periods, and the exam will provide instructions for rounding to decimal places as needed.
IMA is transitioning away from essays to CBQs to align with universal testing standards and better reflect the practical application of knowledge in real-world scenarios.
Because the essays involve writing and grammar, this change will also improve accessibility by reducing potential barriers for candidates who are not native English speakers.
The new CBQ format should also allow for faster exam grading, improving candidates’ experience. For essays, the grading process requires subject-matter experts to read and evaluate written responses, which will no longer be necessary for the CBQ format.
IMA is not changing the topics tested on the CMA exam, the length of the exam, or the price. You’ll still have to complete the 100 multiple-choice questions and score at least 50% on them to move on to the CBQ portion of the exam.
If you’re currently a CMA candidate and already studying for the exam, stick with it! You still have time to take the essay version of the exam in the remaining January/February 2026 testing window or in the May/June 2026 testing window.
If you’re considering the CMA and wondering if you should delay studying, there is no need to wait until the CBQs roll out to begin your studies. Even though the question format is changing, the topics are still the same, so it is still beneficial to go ahead and begin studying the topics.
Just like with the essays, you need to complete practice questions so you can get familiar with the CBQ format before your exam day. You’ll feel more confident going into your exam if you’ve already practiced with each of the new question types in an exam-emulating prep course like ours.
As IMA is working on developing the new questions for the exam and rolling out the changes, Gleim is working on updating our review course with brand new practice questions for the CBQs. We’ve been helping people pass the CMA exam for 45 years, and we’ve supported our candidates through many exam changes. As always, we’re here to support you on your journey to becoming a CMA.
