Multiple-choice questions count for 75% of candidates’ final scores, while essay questions make up the remaining 25%. Out of the 100 total multiple-choice questions (MCQs), only 90 count towards the exam score, while the remaining 10 are evaluated by the Institute of Certified Management Accountants (ICMA) as a possible future exam question and do not count toward candidates’ exam scores. Students must score a minimum of 50% on the multiple-choice portion of the exam to proceed to the essay portion.