Strategic Performance Management and Business Valuation ? CRACKER is an exam-focused, self-study question bank and revision companion built specifically for CMA Final Paper 20A. This book shifts the emphasis from reading theory to practising the exam?every module is taught through past examination questions, fully worked model answers, and quick-revision aids that mirror how the ICMAI examiner actually frames the paper. The book is aligned with the ICMAI Syllabus 2022 and organises the entire paper into its nine prescribed modules across two sections?Strategic Performance Management (Section A) and Business Valuation (Section B)?each carrying equal 50% weightage under the syllabus. Within every chapter, students first get a crisp concept-and-formula recap (A Quick Review), then a graded bank of Past Examination Questions?objective questions and numerical problems, plus theory/short-note questions?each tagged with the exam session(s) and marks in which it appeared and solved in full with detailed Working Notes. Its defining strength is currency and exam intelligence: solved questions are updated right up to the June 2026 attempt, and the front matter equips students with a module-wise marks distribution, a question-by-question trend analysis of recent papers, and a direct mapping to the ICMAI study material?so a student always knows what to study, how much it is worth, and where it sits in the official material. The book closes with the two latest papers (December 2025 and June 2026) presented as module-wise solved papers that re-sequence each real exam by topic and cross-reference answers back to the relevant chapter