CMA Exam Essay Questions: What Replaced Them and How to Prepare

The CMA Exam Essay Questions

Originally published in 2018, this article was updated and republished on November 9, 2026.

If you’re searching for CMA essay questions, you’ve probably heard how much they stressed people out. They did. I passed both parts in 2012, and I’ve coached thousands of candidates through them since 2014.

The essays are gone for most candidates. Starting with the September/October 2026 testing window, IMA replaced the essay section with case-based questions (CBQs). Most of what worked on the essays still works on CBQs. And the new format is easier for anyone who never liked writing.

Are there still essay questions on the CMA exam?

No, most candidates won’t see essay questions anymore. Since the September/October 2026 testing window, each CMA exam part ends with two case-based questions (CBQs) instead of two essays. Candidates testing in China, Japan and Taiwan still take essays for now. The rest of the exam is unchanged: two parts, four hours each, and a passing score of 360 out of 500.

May/June 2026 was the last window where candidates could still choose the essay format. If you’re testing in China, Japan or Taiwan, the switch there runs on a different schedule. So check IMA’s page for your country before you build your study plan.

What a CMA case-based question looks like

A CMA case-based question gives you a short business case, about 250 words, followed by up to seven questions. The questions mix formats: drag-and-drop, fill-in-the-blank, select-from-a-list, multi-select and calculations. You answer on screen by choosing, sorting or entering values, so there’s no essay to type.

Essays (through May/June 2026) CBQs (from September/October 2026)
Per exam part 2 essay scenarios 2 case-based questions
Time 1 hour, plus any time left from the multiple-choice questions (MCQs) 1 hour, plus any time left from the MCQs
Share of your score 25% 25%
What you do Type written answers and calculations Answer up to 7 structured questions per case
To reach the section At least 50% on the MCQs At least 50% on the MCQs
Partial credit Yes Yes

How the CMA exam works now

Each CMA exam part takes four hours. You get three hours for 100 multiple-choice questions (MCQs) and one hour for two CBQs. MCQ time you don’t use carries over to the CBQs, but once you move on, you can’t go back. The MCQs are 75% of your score and the CBQs are 25%.

  • You need at least 50% of the MCQs right to reach the CBQ section.
  • Your combined score has to reach 360 out of 500 to pass the part.
  • Wrong answers carry no penalty in either section.

How CBQs are scored

CBQs are worth 25% of your score on each part. The multiple-choice section is scored automatically. The IMA hasn’t published how case-based questions are scored, but it’s confirmed that CBQs award partial credit and that wrong answers carry no penalty. Anyone who claims to know the exact formula is guessing.

Each case is split into several smaller questions, so every one you get right counts, even if you miss others. That’s why you should never leave a CBQ answer blank. A blank always scores zero, and a guess might not.

What carries over from the old essay strategies

Most of the essay advice I gave for years still works on CBQs. Watch the verbs, because “calculate” and “identify” ask for different things. These four habits carry over too.

  • Read the case first. The number you need for the fifth question is often in the second paragraph.
  • Know your formulas. When I took the exam, one of my essays asked me to calculate more than 20 ratios for two companies. CBQs won’t make you type that out, but they still test whether you can do it.
  • Pace yourself. Two cases in one hour is about 30 minutes each, plus whatever you saved on the MCQs.
  • Answer everything. With partial credit and no penalty, a reasoned guess beats a blank.

Some things don’t carry over at all, like grammar, essay structure and typing speed. If English isn’t your first language and the essays worried you, the CBQ format takes a lot of that pressure off. But reading speed still matters, because every case starts with about 250 words.

Where to practice CBQs

Start with the free sample CBQs at CMA Exam Academy. Then practice in a timed test bank. My CMA Exam Academy test bank includes 27+ case-based questions with model answers, along with 4,000+ multiple-choice questions. IMA also offers a free 10-question practice quiz on its website.

My free practice page still has the retired essay questions from the old format. They test the same Part 1 and Part 2 topics as the current exam. So the old essays are still good practice for reading a case and pulling out the numbers.

Testing in China, Japan or Taiwan?

Exams in China, Japan and Taiwan still use essays for now, so the old essay advice applies there. You type your answers into a simple text editor. You can earn partial credit for showing your calculations and reasoning. And the graders only expect clear, simple English. Check IMA’s page for your country for the latest on when CBQs arrive.

CMA essay question FAQs

Are CMA essay questions still on the exam?

Most candidates no longer get essay questions. Case-based questions (CBQs) replaced them from the September/October 2026 testing window. Candidates in China, Japan and Taiwan still take essays for now.

How many CBQs are on each part of the CMA exam?

There are two. Each one is a business case of about 250 words followed by up to seven questions.

How long do I get for the CBQs?

You get one hour for both, plus any time left over from the multiple-choice section.

Do CBQs give partial credit?

Yes. Each case is split into several questions, and every correct answer counts. Wrong answers aren’t penalized.

Can I pass if I do badly on the CBQs?

It’s possible, because the MCQs are 75% of your score, but it’s risky. You need 360 out of 500 overall, and the CBQs are the last 25%.

Do I need new study materials for CBQs?

The topics haven’t changed, so a current textbook still covers what’s tested. You’ll still want practice with the CBQ format, ideally under time pressure.

If you want a structured way to prepare, look at my 16-week program at CMA Exam Academy. You get 16 weeks per part, unlimited 1-on-1 coaching from a CMA and a pass-or-100%-refund guarantee.

Nathan Liao

Hi, I’m Nathan Liao (aka the CMA Coach)! For the last 10 years, over 100,000 accounting and finance leaders from 120 countries came knocking at my door seeking guidance and help. If you’re also aiming to conquer the CMA exam on your very first try—without wasting away time or money—you’ve found your ultimate guide. Dive in deeper to discover more about me and the dedicated team that powers CMA Exam Academy. Click here and let’s embark on this journey together!

87 Comments on “CMA Exam Essay Questions: What Replaced Them and How to Prepare”

  2. Reply

    Hey Nathan,
    Is US CMA really a good option for freshers? to get a good job in India? and how much is the average salary after US CMA.. and Indian companies hire US CMA? And how many exams do I need to give to get an Indian CMA degree after completing US CMA? Any responses would be appreciated.

    1. Reply

      Hi Akash,

      The US CMA is recognized globally. I’m offering coaching for the US CMA exam only.

      You can learn more about this designation here

      Nathan

  3. Reply

    Hello Nathan
    I use the wiley test bank
    When i practice essay questions, I noticed that for questions with calculations which needs to be tabulated, the alignment and intendation goes away after I save the answer. Is it the same on the exam and is it okay?
    Can u help with how to present a calculation with multiple columns like for eg for products A B C..
    Thanks

    1. Reply

      Hi Dhiya,

      Have you reached out to Wiley by any chance for customer support? They’ll be able to help answer your question as it relates to their study material.

  4. Reply

    Hi Nathan,

    I took part-one exam last February and I got only 340. I’m thinking that I should go for a revaluation. I’d written two more papers (Part-2) before but never had been able to succeed. What are the chances that the odds will be in my favor? How many of them who’d given the revaluation has actually made it with just 340?

    1. Reply

      Hi Mayuri,

      I’m glad to hear you’re interested to pursue the CMA and I’d love to guide you through your journey!

      To purchase our Part One course please visit https://cmaexamacademy.com/product/premium-cma-coaching-course-part-one. There you can choose between two payment options, one-time payment or a payment plan of four payments. Right above the Add to Cart button, there’s a dropdown to choose your Payment Option preference.

      I look forward to seeing you in the Academy and helping you earn your CMA.

      If you have any other questions, please don’t hesitate to reach out anytime. I’m happy to help.

  7. Reply

    In one of the Q&A, i read we should aim 75% MCQs and 75% essays to be correct to have a chance to pass. How will we know about 75% in a subjective thing like essay. Also, when the clock is ticking and you have to manage 12-14 questions in 1 hour, it looks like a humongous task to write as much as possible for every question. I got 13 questions of which 9 were theoretical, and i really don’t know what is “enough” in essays. Of corse, there are some answers i wrote well, some are not well written and I cud have written much more in them given the time was not ticking. People told me to finish MCQs 10 minutes earlier to get more time in essays, but its easy said than done.

    1. Reply

      Nupur, you won’t know how much you scored in each section of the exam unfortunately. You’ll just get a final score for the entire exam.

  8. Reply

    My time ran out while I was reviewing my answers in the essay portion. Will my answers be saved and submitted?

    1. Reply

      Hi Nupur,

      The IMA doesn’t provide a target number of words for the essay scenarios. Although they recommend candidates to be concise, make sure you are not too brief. You should use as many words as needed to explain your answers clearly and address all the components in the essay questions.

  10. Reply

    Hi Nathan,

    Thanks for giving us a platform to ask any query related to CMA exam.
    My question is how many essay questions will be given in the exam to solve, is it one essay question or more.
    Thanks in advance.

    1. Reply

      Hi Riyaz,

      Great question! There will be two essay scenarios and each can have five to seven questions associated with it. You’ll be given 30 minutes to respond to each essay scenario.

      Thanks,
      Nathan

  11. Reply

    DOES CMA PART 1 ESSAY QUESTION WILL ASK TO SOLVE COMPLETE QUESTION RELATED TO PREPARATION OF INCOME STATEMENT, OTHER COMPREHENSIVE INCOME, BALANCE SHEET (COMPLETE FINANCIAL STATEMENT)

    1. Reply

      Hi Riyaz,

      It very well could. We don’t know what the essay questions will ask but be prepared for any type of question presented.

      Thanks,
      Nathan

  13. Reply

    do you really need 1 hour for the essay or is there wiggle room there if I need to spend a little more time on the multiple choice questions?

    1. Reply

      Jo, if you finish your MCQs before your 3 hour limit, any remaining time will be carried over to the 1-hour essay section effectively giving you extra time in Essays. But this doesn’t work the other way around since the MCQ section is the first section of the exam. Thanks, Nathan

  14. Pingback: Taking the CMA Exam In 2015? Here's Your Roadmap

  15. Reply

    Hello sir . My exams for part 2 will be held February 2019 .I want to ask you whether my Wiley material edition 2017 is good enough to prepare . Or I should purchase new material

  16. Pingback: CMA Exam Tips for the Upcoming Testing Window

    1. Reply

      Hi Mohammed – the essay answers will be saved automatically when you proceed to the next one.

  18. Reply

    Hi Nathan. Is there grammar check in the writing section of the exam? Do they underline the words you spell wrong and provide the potential words you meant like in Word?
    Thanks.

  19. Reply

    I am using Wiley… should I go for another online test bank. I would like to have more question bank only. I am fine with books but looking for more question for practice

  20. Reply

    Dear Nathan Liao,

    How important to be proficient in English language to pass the CMA examination. i just thinking about how to pass essay questions. will it hard for the people who are bit weak in english writing?
    Appreciated your answer on this point.

    1. Reply

      Hi Yahya,

      It surely helps, but most candidates improve significantly their English as they study for the exam and practice answering essay questions. You may also take some additional business English classes if you feel you need them.

      Cheers!

  22. Reply

    Hi Nathan
    I am take the exam on 21/2/2017 and get score 340 after this time i stop reading CMA part 1 before two month i started again but i found some problem in section E and i need suitable material for it instead of hock and gliem.
    and when it possible for me to repeat the exam ?
    Thanks .
    Motwakel

    1. Reply

      Hi Motwakel,

      You can repeat the exam anytime you’re ready.

      I recommend you to check my video coaching course here. I’ll be there for you to answer any questions you have along the course and help you pass the exam the next time around.

      Feel free to reach out if you have any other questions.

      Cheers!

  23. Reply

    Hi Nathan
    Need more clarity on the essay questions. From the various comments above, I gather it is critical that we save the essay question as and when we move to the next one – is that right? Also, when asked to prepare Income Statement or Balance Sheet – how do you go about doing it in word? Do we first work it out on a paper and type it in? Is formatting mandatory?

    Many thanks,
    Savita

    1. Reply

      Hi Savita,

      Yes, save the essay questions. The system is designed to autosave but it’s best to do it yourself anyways for peace of mind.

      All questions should be worked out on paper first except for theoretical ones of course.

      Wish you best of luck on your exam!

  24. Reply

    Sir,
    How many marks carries a single multiple question….????
    And howmany mark carries a single esaay question….????

    1. Reply

      Hi Sanooj,

      Each mutiple choice question or essay question will have the same weight regardless of difficulty level.

      Thanks and Regards,
      Nathan

  25. Reply

    I have written essay questions and when i moved to next and previous they were there. But I didnt click save button. Will it be saved?
    Furthermore, If I score 360 in MCQ without essay Q. What is the chance to pass?

    Thanks and Regards,

    Anitha

    1. Reply

      Hi Anitha,

      The passing mark is 360 out of 500 scaled score. If you have scored 360 in MCQ, then you will surely pass the exam but you must finish the essay part to get a better score.

      For a complete discussion on the grading system, you may check the link below:

      https://www.cmacoach.com/cma-exam-graded/

      As per IMA, for the period May 1, 2015 through February 29, 2016, the passing rates for Part 1 and Part 2 are 35% and 52% respectively.

      Thanks and Regards,
      Nathan

  26. Reply

    dear , i wanna know that if a person has completed 50% score and he moves to 2nd window but there are remaining questions which are not answered yet then what will be the criteria for getting back and resolve them

    1. Reply

      Hi Muhammad,

      You cannot get back to the multiple choice (MC) questions once you moved to the 2nd section. Unanswered questions will be graded as incorrect. That is why, it is advised to make educated guess if you do not know the answer or how to solve a particular MC question or you’re running out of time.

      Thanks and Regards,
      Nathan

  27. Reply

    Regarding P1 essay questions, if I say that the two essay questions will be about internal control and budgeting planning & forecasting respectively, would it be a safe bet? from a scale of 1 to 10. I mean, what’s the chance of each section being essay questioned.

    1. Reply

      Hi Wenhao, thanks for your question. It’s really hard to predict what will be covered in the essay questions. Your best bet is to be fully prepared and know every section really well. Let me know if you have any follow up questions. Nathan

  28. Reply

    Hello,
    Please how many questions are there in the essay session?
    Are there just two compulsory questions or they are more?

    1. Reply

      Hello Jawula,

      There are two essay scenarios and each one may contain more than one question.

      Nathan

  31. Reply

    Hello,

    I’m a college student and I have my part 2 exam on the 25th of February. However, I’m really short on time because we are required to do a research paper as well during the coming month. I wanted to to know if it was honestly possible to study for part 2 in the remaining time with some hope of passing. It should be noted, most of the topics have been covered in my college syllabus.

    1. Reply

      Hi Jessica,

      If you have covered these topics in college recently, then I think it’ll be possible to take and pass the exam if you dedicate enough hours from now until exam day. How many hours can you devote each week to study for your CMA exam? I would suggest at least 10 hours or more if you can, depending on how comfortable you are with the subject matter.

      Have you taken mock exams at all yet?

    1. Reply

      Hi Ali, Both have excellent test banks. Are you looking strictly for a test bank only, or also textbooks?

  34. Reply

    Hi Nathan,

    What is the probability of passing Part 1 of the CMA exam by knowing the theory 100% and just a little portion of the calculations?

    1. Reply

      Hi Rilky, it’s hard to predict but if you are not ready to perform calculations during the exam, your chances of passing are very slim.

  35. Reply

    Hi,

    What if we add more than what is required from us in the essay is that ok? eg. the essay question is asking to list 3 actions then I list 5 or 6 just to broaden my answer and to cover as much possible!

    1. Reply

      HI Basem,

      If you have time to add more answers go ahead. It doesn’t hurt to give graders more information to grade you with. But do this only if you have extra time. Otherwise focus on finishing the exam on time and completing ALL answers.

  36. Reply

    Hi Nathan,

    I have written essay question and when i mood to next and previous they were there. But I didnt click save button. How will it be.
    Furthermore, If I passed MCQ without essay Q. What is the chance to pass?

    Thanks and Regards,
    Alto

  37. Reply

    Hi Nathan,

    Your tips have been helpful for me.

    Wondering if Cost allocation techniques, Equivalent Unit ( conversion costs) have come up on essays over the last 3 -4 Part 1 exams??

    Thank you

  38. Reply

    Dear Nathan

    What should be the strategy to pass the CMA exam? Does practicing the online question bank provided by Wiley material sufficient to score 75% on the MCQs? Will the exam questions on the final exam day be based on the question bank provided by WIley? Kindly share your experience.

    1. Reply

      Kartik,

      Is not enough to practice with the online test bank. You will also need to read the textbooks, use flashcards and get coaching if you need it.

      The MCQs in the test bank are retired questions so you will not see exactly the same ones on the exam. If you score above 80% consistently using your test bank, I think you’ll be in good shape.

  39. Reply

    Hey!
    Your article is really helpful. However, I am worried about one thing. Will we have the facility to make a table to document our response for the essay question? In other words, what does that response box allow other than plain text?

  40. Reply

    Hi Nathan,

    I am preparing for the Part II exam and my exam date is on 22.10.2014. I almost cover the topic and essay writing practice is pending. Now I am getting 80-85 score for gleim online.Expecting your advice for final review…

  42. Reply

    I didn’t press save in the text box of the essay question .dose it saves automatically or my reply will be blank?

  43. Reply

    I’m curious, in order to pass part 1 and/or part 2, one needs to score a 360+ out of 500. If the multiple choices account for 75% of the test, theoretically, I can pass both parts by answering all the multiple choices correctly. 75% of 500 is 375. I understand the degree of difficulty and improbability of answering all the multiple choices correctly, but I’m just speaking hypotheticals here.

    1. Reply

      I think it’s not correct.
      75% of 500 is 375. Hense, the essay section would have 125 points (500-375=125).
      If you pass the MCQ section with 50% and essay section with 100% correct answers, you will get only 313 points (375/2+125=313), which less thn required 360.

  44. Reply

    Hi Nathan,

    Must earn at least 50% on multiple-choice section in order to advance to essay section. If in the exam you are not advanced to the essay section, it means that you failed the exam. –

    If student gets 50 or more % in MCQs than does it mean that student has passed the exam or what ?

    1. Reply

      Hi Adnan,

      Candidates must earn at least 50% in the MCQ section in order to advance to the essay section. That does not mean you have passed the exam. It means that you have earned sufficient points to move onto the essay section. If a candidate scores below 50% in the MCQ section and scores 25% in the essay section, the candidate will have failed the exam due to insufficient points. This is why the IMA doesn’t let candidates with a score below 50% move onto the essay section because they have already failed.

  45. Reply

    Hi,

    have got part 1 & 2 ver3.0 books of IMA from one of my friends.

    Would request you to suggest if these books are okay for studying or do I need to buy new books for taking exam in may14…?

    Awaiting your response.

    1. Reply

      Bijit,

      With borrowed books you won’t have access to the online test bank, which I think is very important for your preparation.

  46. Reply

    Did the writing skill ,spelling and grammar effect the the answer if it is correct, specially for those the English in not the mother tongue ?
    thank you

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