like others have said his accent is thick but he's not difficult to understand. his tests take a lot of thinking, you really need to understand the material and be able to put it all together to apply it to the question. however he is very caring about his students and truly wants you to learn.
Prof Ma is really intelligent and easy to talk to. His accent makes it a little hard to understand sometimes, though. I learned a lot and had to apply my knowledge in less conventional ways than other classes. Attendance is not mandatory, but Ma will take notice if you show up and participate, and may be more forgiving (gradewise) if he sees this.
He is a genius, and pretty much expects you to be one too. His tests are ruthless. All conceptual questions that bring in information from other courses, even courses you haven't taken. His Accent is also very thick and it can be difficult to understand what he is talking about.