CMA Strategic Level Exams Go Digital with Computer-Based Testing
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The Institute of Certified Management Accountants of Sri Lanka (CMA Sri Lanka) has taken a major step forward in modernising professional accounting education by expanding the use of computer-based examinations (CBT) across its examination framework.
CMA Sri Lanka is the national professional management accounting body in Sri Lanka, incorporated by an Act of Parliament 23 in 2009, and a member of the International Federation of Accountants (IFAC), as well as regional bodies SAFA and CAPA.
As part of its continuous efforts to align with global best practices and respond to the evolving role of management accountants, the CMA Sri Lanka Council has decided to conduct the final-level (Strategic Level) examinations, including the Integrated Case Study, in a computer-based testing with effect from May 2026. 
This decision builds on CMA Sri Lanka’s pioneering role as the first professional accounting body in Sri Lanka to introduce computer-based testing in 2018, conducted in partnership with Pearson VUE, the global computer-based testing agency. The expanded CBT approach is aimed at strengthening assessment quality, improving efficiency, and ensuring consistency with international examination standards.
The move to CBT is expected to deliver two key outcomes: developing digitally capable, future-ready management accountants and elevating the Institute’s examination standards to a global level. It will also significantly benefit CMA students working overseas by allowing them to complete their final-level examinations without delays caused by geographical or scheduling limitations.
Through this initiative, CMA Sri Lanka continues to reaffirm its commitment to producing globally recognised management accountants equipped with strong professional judgement, digital skills, and strategic thinking capabilities.
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