Overview
Under the CPA Evolution model, every candidate takes Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG), and then chooses one Discipline: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP). The AICPA describes each section as five testlets, with multiple-choice testlets first and task-based simulations (TBSs) after, and publishes a blueprint for each section with content areas, skill levels and weights.
The Certified Management Accountant exam, offered by the Institute of Management Accountants (IMA), is aimed at management accounting and corporate finance roles. Part 1 covers Financial Planning, Performance and Analytics; Part 2 covers Strategic Financial Management. Each part combines a multiple-choice section with scenario-based essay questions, and you must show your reasoning in the essays to earn credit.
Candidates often come to us after several attempts at FAR, or when international accounting training has left gaps in US GAAP, governmental accounting or US tax. We diagnose which blueprint areas cost the most, build a section order that fits your credit window and eligibility, and coach the simulation and essay formats that multiple-choice drilling alone does not prepare you for.
Who it’s for and the problems it solves
This is for you if you are…
- US and international candidates preparing for CPA Core sections, especially FAR
- Candidates choosing between the BAR, ISC and TCP Disciplines
- Internationally trained accountants who need a bridge to US GAAP, US auditing standards or US federal tax
- Finance and management accounting professionals preparing CMA Part 1 or Part 2
- Candidates studying with a commercial review course who want individual help with weak areas
Common problems we help with
- FAR feels endless and governmental or not-for-profit accounting keeps slipping
- Task-based simulations take too long, especially document review and research-style tasks
- You are unsure which Discipline suits your background and career plans
- A credit clock is running and you need a realistic order for the remaining sections
- CMA essays require written explanations and you are more comfortable with calculations
- Multiple-choice scores in your review course look fine but actual results do not
What’s included — and what isn’t
Included
- Section sequencing across Core and Discipline sections, taking into account Discipline testing windows and your credit window as set by your board
- FAR: financial statements, select transactions, and state and local government topics as listed in the blueprint
- AUD: engagement acceptance, risk assessment, procedures and reporting, with practice on audit reports and document review simulations
- REG: individual and entity taxation, business law and ethics topics in the REG blueprint
- Discipline choice discussion and coaching for BAR, ISC or TCP
- TBS technique: reading exhibits, research tasks using authoritative literature, and partial-credit strategy
- CMA Part 1 and Part 2 topic coaching, from budgeting and cost management to corporate finance, decision analysis and ethics
- CMA essay practice with feedback on calculations, explanations and use of the scenario
- Study plans integrated with the commercial review course you already use
Not included
- Sitting any exam section or proctored practice on your behalf
- Using or sharing live exam content, which candidate confidentiality agreements prohibit
- Evaluating your eligibility, credit hours or license application; your state board, NASBA and IMA make those decisions
- Promising a passing score
What you receive
- Section roadmap
- A proposed order of sections with target dates, based on your eligibility status, Discipline windows, work calendar and credit window rules you confirm with your board.
- Blueprint gap map
- Your practice performance mapped to blueprint areas, highlighting where extra hours are most likely to raise your score.
- Simulation walkthroughs
- Recorded or written step-by-step solutions to TBSs you found difficult, showing how to read exhibits and where partial credit sits.
- CMA essay feedback
- Comments on your timed essay responses, covering accuracy of calculations and whether explanations answer what the question asked.
- Final-review plan
- A last two-week schedule for each section, focused on high-weight areas and simulation practice.
How it works
Status check
You tell us which exam, sections completed, credit expiration dates you have been given and your review course.
Diagnose
We review your course analytics or a short timed test to find weak blueprint areas and format issues.
Sequence and plan
We propose a section order and weekly plan; you confirm dates with your board or IMA before booking.
Coach
Sessions cover difficult topics, TBS or essay technique and timed practice.
Final review
We run a final review block with a timed practice exam and a debrief before your appointment.
Approach to CPA and CMA study
- Blueprint-weighted study
- The AICPA blueprints and IMA content specifications set how much time each area deserves, instead of reading a review course from cover to cover.
- TBS exhibit triage
- Reading the task requirement first, then opening only the exhibits needed, to cut time on document-heavy simulations.
- Authoritative literature research
- Practicing search in the codification and professional standards so research tasks become quick, reliable points.
- Journal entry and computation templates
- Standard layouts for leases, deferred taxes, basis calculations and governmental fund reconciliation that reduce errors under time pressure.
- CMA essay structure
- Showing calculations clearly, then explaining what the result means for the decision, so both numeric and written credit are available.
- Spaced retesting
- Revisiting missed questions at increasing intervals, which suits large memory-heavy sections such as REG and FAR.
The CPA exam after CPA Evolution
Core sections are available for continuous testing, while the Discipline sections have been offered in more limited windows. Most jurisdictions have moved toward a 30-month window to pass all four sections after the first credit, but rules are set by each board of accountancy and have been changing, so always check your own board and NASBA.
- Core: AUD, FAR, REG, all required
- Disciplines: BAR (technical accounting, data analytics and financial analysis), ISC (IT audit, systems and data management, SOC engagements), or TCP (advanced individual and entity tax planning)
- Each section: multiple-choice testlets followed by task-based simulation testlets; ISC weights multiple choice more heavily than the other sections
- Business Environment and Concepts (BEC) was retired at the end of 2023; older study guides that cover it are outdated
Choosing a Discipline
BAR usually suits candidates heading into financial reporting or advisory work and overlaps with FAR. ISC suits those in IT audit, risk or controls. TCP builds on REG and suits tax careers. Since any Discipline leads to the same license, we look at what you already know, what you enjoy and your testing calendar.
The CMA in brief
Each CMA part is a single computer-based exam with a multiple-choice section followed by essay scenarios, and you can take the parts in either order. IMA also sets education and experience requirements for certification, plus testing windows and content specifications that are revised from time to time; we plan around the version IMA currently publishes.
- Part 1, Financial Planning, Performance and Analytics: external reporting, planning and forecasting, performance management, cost management, internal controls, technology and analytics
- Part 2, Strategic Financial Management: financial statement analysis, corporate finance, decision analysis, risk management, investment decisions and professional ethics
What the work can look like
Illustrative example — fictional data
Sample section roadmap: internationally trained candidate
An invented candidate trained under IFRS, working in a multinational's finance team, had passed nothing yet and wanted to finish within a year. All details are fictional and illustrative.
Order chosen
FAR first while motivation was high, then BAR to reuse FAR knowledge, then AUD, and REG last because US tax was the least familiar area.
Bridging work
Four short sessions on IFRS versus US GAAP differences (inventory, leases, impairment reversals) and one on governmental fund accounting before full FAR review.
Checks
A timed practice exam two weeks before each section; the plan allowed one retake slot within the credit window.
Illustrative roadmap with an invented candidate. Section order, timing and credit rules must be checked with your own board, and no result is promised.
What you’ll need to provide
- Which exam and sections you are preparing for, and those already passed
- Your jurisdiction and any credit or eligibility dates your board has given you
- Access to your review course performance reports or screenshots
- Practice simulations or CMA essays you want reviewed
- Your weekly study hours and work deadlines
You don’t need everything ready to ask for a quote — tell us what you have and we’ll say what’s missing.
What affects price and turnaround
Price depends on
- Which sections or parts you need and how many
- Weeks until your appointment and session frequency
- Volume of simulation or essay feedback
- Whether you need bridging content in US GAAP or US tax first
Turnaround depends on
- Credit window dates and Discipline testing availability
- Your appointment date and whether rescheduling is possible
- Busy season at work, which often limits study hours
Every project is quoted individually. How we price our work.
Questions people ask before starting
I use a CPA review course already. Why add tutoring?
Review courses are good at coverage. Tutoring helps with the specific topics or simulation types where you keep losing points, and with pacing and sequencing decisions that a course cannot make for you.
Which Discipline is easiest?
No Discipline is easy for everyone. The best choice is usually the one that overlaps with what you know and will use. We compare the blueprints with your background before you decide.
Can you confirm my eligibility or credit window?
No. Eligibility, education credits and credit windows are decided by your state board and NASBA. We plan around the dates you confirm with them.
Do you help with the CMA essays?
Yes. Essay practice is a central part of CMA support. You write timed responses, and we give feedback on calculations and explanations.
Can you help with the ethics exam some states require?
State ethics requirements vary. We can explain concepts for study purposes, but you complete any ethics exam or course yourself according to your board's rules.