CMA Part 1 Hardest Topics 2026: The 6 Sections Where Candidates Fail

Nearly half of all candidates fail the CMA Part 1 exam. This guide ranks the 6 hardest topics for 2026, from Planning & Budgeting to Cost Management, and explains exactly why candidates struggle. We also provide a detailed breakdown of the new Case-Based Question (CBQ) format that replaces essays in September 2026, including study strategies to master it. Get our complete FREE CMA Part 1 study course, including CBQ practice scenarios: https://open-exam-prep.com/blog/cma-part1-hardest-topics-cbq-format-2026 ⏱️ Timestamps: 0:00 - Introduction 0:07 - Scene 1 0:39 - Scene 2 1:14 - Scene 3 1:48 - Scene 4 2:25 - Scene 5 2:55 - Scene 6 3:27 - Next steps Recommended study resources: Disclosure: As an Amazon Associate, Open Exam Prep earns from qualifying purchases. We may earn a commission if you buy through these links. - HOCK Certified Management Accountant Textbook Part 1: Financial Planning, Performance, and Analytics (HOCK international Certified Management Accountant (CMA) Textbooks): https://www.amazon.com/dp/1961207133?tag=openexamprep-20 - CMA Part 1 - Financial Reporting, Planning, Performance, and Control Exam Secrets Study Guide: CMA Test Review for the Certified Management Accountant Exam: https://www.amazon.com/dp/1609714164?tag=openexamprep-20