Contact Us : 800.874.5346 International: +1 352.375.0772

Oct

2026

A Guide to CMA Case-Based Questions

The Institute of Certified Management Accountants (ICMA) and the Institute of Management Accountants (IMA) replaced the essay scenario portion of the Certified Management Accountant (CMA) exam with case-based questions (CBQs), which 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.

Timeline for CMA CBQ exam changes

As of the September/October 2026 testing window, essays are officially retired, and CBQs are fully in effect for English CMA exams in the Americas, Europe, Middle East, Asia Pacific*, and Africa.

Key Points

IMA has replaced the essays on the CMA exam with case-based questions (CBQs).
CBQs test candidates with multiple new question types, including select-from-a-list, drag-and-drop, and numerical response.
CBQs are fully in effect as of the September/October 2026 testing window, except for select countries.

*In certain Asian countries and regions, CBQs will be phased in throughout 2027 following the timeline in this table.

2027 CBQ Phase-in Timeline for Select Locations
Japan	January 2027 window	CBQs available in Japanese
Japan	January/February 2027 window	CBQs available in English
Mainland China and Taiwan	April 2027 window	CBQs available in Chinese (pilot window, essay option still available)
Mainland China, Hong Kong, and Taiwan	June/July 2027 window	CBQs available in English

What are the new CMA case-based questions?

CBQs provide you with an approximately 250-word case study, relevant exhibits (financial information, charts, etc.), and a set of questions. You’ll get two CBQs on your CMA exam after the multiple-choice question (MCQ) section.

Each CBQ has a mixture of possible question types, including:

Drag and drop: You will drag the correct answers to the corresponding options. The exam will let you know if all items will be used or if you’ll have unused options. You may receive a drag-and-drop question that requires you to put the steps of a sequence in order.
Select from a list: The exam will give you a sentence that you’ll need to complete by selecting from a list of potential options in a drop-down box.
Numerical response: Type a numerical answer into a box. You won’t enter dollar signs or commas, and the exam will provide instructions for rounding to two decimal places as needed.
Multiple response: Select more than one correct answer to the question. The exam will let you know how many correct answers to select for each question.
Multiple choice: Standard-format MCQs where you’ll select one correct answer out of four options.

Learn more about CBQs and see what they’ll look like on exam day in our guide to the CMA exam questions.

Why did IMA change the CMA exam?

IMA transitioned to CBQs to align with universal testing standards and better reflect the practical application of knowledge in real-world scenarios.
Because the essays involved writing and grammar, this change also improved accessibility by reducing potential barriers for candidates who are not native English speakers.
The CBQ format also allows for faster exam grading, improving candidates’ experience. For essays, the grading process required subject-matter experts to read and evaluate written responses, which is no longer necessary for the CBQ format.

What didn't change?

IMA did not change the topics tested on the CMA exam, the length of the exam, or the cost to take the CMA exam.
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.

How does this exam change impact my study plans?

If you’re already studying for the CMA exam, stick with it! Even though the question format changed, the topics are still the same. You’ll just need to get familiar with the new question types to make sure you’re ready for exam day.

How can I prepare for the new CMA case-based questions?

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.

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.

Prep with exam-quality CBQs

Practice with 165+ case-based questions and 65+ CBQ walkthrough videos in our Premium CMA Course.

Frequently Asked Questions

About Case-Based Questions

Can I still take the CMA exam with essays?

No. As of the end of the May/June 2026 testing window, essays are no longer available on the CMA exam unless you are a candidate in these locations:

Japan – CBQs will be available in English beginning with the January/February 2027 testing window. CBQs will be available in Japanese beginning with the January 2027 testing window.
Mainland China and Taiwan – CBQs will be available in Chinese beginning with the April 2027 testing window. This will be a pilot window, and candidates will still have the option to take the essay version of the exam during this pilot. In Mainland China, Hong Kong, and Taiwan, CBQs will be available in English beginning with the June/July 2027 testing window.

Are case-based questions already tested on the CMA exam?

Yes, case-based questions became an option on the CMA exam for the May/June 2026 testing window. CBQs are now fully in effect, and essays are officially retired as of the September/October 2026 testing window.

Are CMA case-based questions harder than essays?

No. CBQs test you on the same topics and at the same difficulty level as the essays. The format of the questions you’re answering is what changed.

Is the CMA exam length impacted by CBQs?

No, the exam length has not changed. Instead of two essay questions, you get two CBQs. The first portion of the exam is still 100 multiple-choice questions, and if you get at least 50% of the MCQs correct, you will be able to move forward to the case-based questions. The amount of time you have to complete the exam remains the same.

Do case-based questions receive partial credit in the grading process?

Yes, when your exam is graded, you will get partial credit for case-based questions. You will earn points for questions answered correctly, but you will not be penalized for any questions you get wrong.