Practice test for US. CMA Part 2 - 2026 Exams

2025 - 2026 CMA Part 2 ChangeNew content: Business Ethics, Sustainability and Social ResponsibilityDeleted content: Off-Balance Sheet Financing, Bankruptcy, Tax Implications of Transfer PricingThese will involve some shifts in coverage, as well as the addition of some new LOSs. Domain A: Financial Statement Analysis and Domain E: Investment Decisions will both see coverage reduced by 5%, while Domain C: Decision Analysis and Domain F: Professional Ethics will both see coverage increases of 5%. Domain F’s coverage increase is due, in part, to the inclusion of new LOSs on “groupthink”, “diversity of thought”, “ethical leadership and traits of ethical leaders”, and “facilitating payments”.Given the increase in coverage of Professional Ethics, we can see that the ICMA is placing more value on workplace ethics, including the “tone at the top.” Additionally, the title change to Part 2 of the exam emphasizes the CMA’s evolving role as an important strategic asset to a company/organization rather than someone who simply does calculations and reporting.CMA Part 1 vs. Part 2Assessing and comparing the difficulty of part 1 and part 2 of the CMA exam isn’t going to yield consistent results. This is because the difficulty will depend — as with any test — on your personal mastery of the subject matter. As a general rule of thumb, if you’re an accounting major, start with Part 1, but if you’re a finance major, start with Part 2.From an objective standpoint, the pass rates on each part are the same: part 1 has a 50% pass rate and part 2 has a 50% pass rate. This means some may find part 1 or 2 easier. With an equal pass rate, it is likely that the parts are similar in difficulty.Both parts have 100 multiple-choice questions and an essay portion. Each section also must be completed in the same amount of time.If your experience falls under the realm of accounting, you may find part 1 easier.