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The Institute of Certified Management Accountants (ICMA) and the Institute of Management Accountants (IMA) replaced the essay scenario Opens in new window portion of the Certified Management Accountant (CMA) exam with 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.
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.
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.
Each CBQ has 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.
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.
IMA is transitioning 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 improves accessibility by reducing potential barriers for candidates who are not native English speakers.
The CBQ format should also allow for faster exam grading, improving candidates’ experience. For essays, the grading process required 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 already studying for the exam, stick with it! Even though the question format is changing, 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.
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.
