Institute of Management Accountants (IMA®) has announced an important update to the Certified Management Accountant (CMA®) exam, which is designed to modernize the testing experience while maintaining the rigor and value of the credential.
Beginning May 1, 2026, IMA will introduce Case-Based Questions (CBQs) to the CMA exam. This change reflects global best practices in professional certification exams and impacts how candidates demonstrate applied knowledge, and not what they are tested on.
Below is a complete breakdown of what’s changing, what’s staying the same, and how UWorld is supporting candidates through the transition.
What Are Case-Based Questions (CBQs)?
CBQs use short, real-world business examples designed to evaluate how candidates apply their knowledge in realistic, workplace-relevant scenarios.
Each CBQ includes:
- A short case study (approximately 250 words)
- A set of questions using multiple formats, such as:
- Multiple choice
- Multiple select
- Calculations
- Fill in the blank
- Drag and drop
Candidates will answer 2 CBQs in the constructed-response section of each CMA exam part, replacing the essay section.
Like the essay section, CBQs:
- Test applied knowledge and decision-making
- Allow for partial credit
- Account for 25% of the total exam score
What Stays the Same?
While the format is evolving, the core of the CMA exam remains unchanged:
- Exam content and topics
- Difficulty level and rigor
- Exam length
- Scoring structure
- Credential name and value
- Exam pricing
The Content Specification Outline (CSO) and Learning Outcome Statements (LOS) are not changing. Candidates are still tested on the same competencies. Only the way those competencies are assessed is different.
Why Is IMA Making This Change?
According to IMA, the shift to CBQs allows the CMA exam to:
- Measure skills consistently and fairly CBQs provide a structured, objective way to evaluate applied knowledge and decision-making.
- Maintain the rigor and global standard of the CMA The content, difficulty, and expectations of the exam remain the same; this change updates how skills are assessed, not what is assessed.
- Align with best practices used in high-stakes professional exams worldwide Many leading certification bodies have moved away from long-form essays in favor of case-based formats that offer reliability, validity, and fairness.
- Modernize the exam experience without changing its value Exam length, pricing, and credential recognition remain unchanged.
What This Means for CMA Candidates
Current Candidates
If you’ve already started studying, keep going! The competencies tested on the CMA exam remain the same, and your study time is not wasted. Essay-based preparation builds the same skills required to succeed with CBQs. UWorld CMA study materials will be updated to reflect the new format.
Prospective Candidates
There’s no reason to delay starting your CMA journey. Beginning now keeps you moving toward completion, and everything you learn applies to both the essay and CBQ formats.
Key Dates to Know
| Exam Window | What’s Happening |
|---|---|
| January 2026 | Registration opens for the CBQ option |
| May / June 2026 | Dual format: Candidates may choose either essays or CBQs for each exam part. This will be the final testing window where essays are offered for the English exam.* |
| September / October 2026 and beyond | CBQs become the standard format for the CMA exam. Essays will no longer be available in English CMA exams delivered in the Americas, Europe, the Middle East, Asia Pacific, and Africa. |
*China, Taiwan, and Japan will continue to offer essay questions on both English and local-language exams.
Choosing Between Essays and CBQs (May / June 2026 Only)
During the May / June 2026 testing window, candidates may choose either essays or CBQs for each exam part. This will be the final testing window in which essay questions are offered for the English CMA exam.
- If you have already selected the essay version and would like to switch to CBQs, you may do so at no cost.
- Requests must be submitted to ICMA by March 31, 2026.
How Scoring Works with CBQs
- You must correctly answer at least 50% of the multiple-choice questions to advance to the CBQ section (the same requirement that currently applies to essays).
- Each CBQ question earns points independently.
- There is no penalty for incorrect answers.
- The CBQ section accounts for 25% of your final exam score, identical to the essay section.
- Like essays, CBQs give partial credit.
Candidates looking for additional guidance from IMA can review full details about Case-Based Questions on the CMA exam on IMA’s website.
How UWorld Is Supporting This Transition
UWorld is rolling out CBQ content in 2 phases to ensure candidates have multiple ways to practice and prepare for exam day.
Phase 1: Early March 2026
CBQs will be added to:
- The UWorld CMA QBank within the course
- Mock exams within the course
Phase 2: July 2026
- Dedicated CBQ assessments within each section added to the course
- Additional CBQ mock exams added to the 11th Hour CMA course
Essay questions will continue to be supported in the UWorld CMA course through June 30, 2026, aligning with their official retirement from the CMA exam.
This phased approach ensures that when CBQs become a central part of your practice, you’ll have multiple ways to build skills and test exam-day readiness.
Look for an announcement in early March 2026 with additional information about this update.
Frequently Asked Questions (FAQs)
Will CBQs change the rigor of the exam?
No. CBQs test the same topics at the same difficulty level as the essay version of the exam.
Will the CBQ version cover different content than essays?
No. The Content Specification Outline (CSO) and Learning Outcome Statements (LOS) do not change.
Why is IMA making this change?
The goal is to ensure the exam reflects current needs in a modern testing environment while maintaining fairness, consistency, and rigor.
Will I need to pay extra for CBQ content in UWorld?
No. All digital updates, including CBQs, are included in your course package at no additional cost.
I’m currently studying with UWorld. Will my materials update automatically?
Yes. All updates will appear automatically in your existing UWorld CMA course. No action is required.
If I purchase UWorld now, will I have access to both essay and CBQ practice?
Yes. You’ll receive essay-focused materials immediately, and CBQ updates when they’re released in early March and July 2026.
Will UWorld continue to offer essay practice after CBQs become standard?
Essay practice will remain available through the May/June 2026 testing window and will be retired from the course July 1, 2026.
