MaRWA is expected to be a valid and reliable assessment for grade 5, 8, and 10 students in Southeast Asia. SEAQiM developed test item of MaRWA which feature basic skills and high order thinking skill mathematics questions in accordance with students’ grade. For that reason, we undertook strict steps in developing the test items which involve mathematics experts from and outside the Centre both as writers and reviewers. SEAQiM has finally produces two sets (set A and set B) of MaRWA test items, each of which contains balance content composition.