CMA 2026 PART 2 Becker Testbank (MCQ & CBQ) & Simulated Exam
All you need to pass the CMA Exam - Now with CBQs
In 2026, the Institute of Management Accountants (IMA) changed a major component of the CMA Exam to become a Certified Management Accountant (CMA). Before the change, the CMA Exam consisted of a combination of multiple-choice questions and essays; post-transition, the essays were completely replaced with a new question format: case-based questions (CBQs).
What Are CBQS?
CBQ questions are case studies that present real-world scenarios followed by a series of application questions. The scenario will be roughly 250 words and may include data presentations like:
- Financial statements
- Budget reports
- Performance metrics
- Operational data
- Charts or exhibits
- Management scenarios
After reading the case, you’ll answer six to seven questions based on that material. These may be presented in several different formats: drag and drop, multiple select, numerical entry, list selection, multiple-choice, etc.
The intention of a CBQ is to test whether you can apply theoretical knowledge to provide solutions to realistic scenarios that you’ll face as a management accountant. Specifically, CBQs are designed to evaluate:
- Critical thinking
- Data analysis
- Decision-making
- Problem-solving
- Application of accounting concepts