A Guide to CMA Case-Based Questions

The Institute of Certified Management Accountants (ICMA) and the Institute of Management Accountants (IMA) announced Opens in new window that the essay scenario portion of the Certified Management Accountant (CMA) exam will be replaced 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. Timeline for CMA CBQ exam changes If you’re planning to test in the May/June 2026 testing window, you’ll have the option to schedule your CMA exam with either essays or CBQs. Registration opened 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 Points IMA is replacing the essays on the CMA exam with new Case-Based Questions. CBQs will test candidates with multiple new question types, including: select from a list, drag and drop, and calculation. May/June 2026 is the last testing window where essays will be offered. CBQs will be fully in effect starting with the September/October 2026 testing window. 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.