Learn with CPA Australia : Financial-Accounting-and-Reporting training material for 100% pass
Updated: Jul 27, 2026
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CPA Australia Financial-Accounting-and-Reporting Exam Overview:
| Certification Vendor: | CPA Australia |
| Exam Name: | CPA Financial Accounting and Reporting |
| Exam Number: | Financial Accounting and Reporting (FR) |
| Certificate Validity Period: | CPA designation is maintained through membership; exam itself does not expire once passed |
| Passing Score: | Typically 65% (may vary by session) |
| Real Exam Qty: | Varies (combination of MCQs and constructed response tasks) |
| Exam Price: | AUD 350–500 (varies by year and region) |
| Exam Format: | Multiple Choice Questions, Constructed Response / Case Study |
| Exam Duration: | 180 minutes |
| Available Languages: | English |
| Related Certifications: | CPA |
| Recommended Training: | CPA Australia Learning Resources Kaplan CPA Review Becker CPA Review |
| Exam Registration: | CPA Australia CPA Program Registration |
| Sample Questions: | CPA Australia Financial-Accounting-and-Reporting Sample Questions |
| Exam Way: | Computer-based exam delivered via approved test centres or remote proctored options depending on region |
| Pre Condition: | Entry into the CPA Program requires completion of prerequisite accounting and business knowledge subjects or accredited equivalent qualifications. |
| Official Syllabus URL: | https://www.cpaaustralia.com.au/cpa-program |
CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Statements | - Preparation and presentation
|
| Liabilities and Equity | - Financial instruments and obligations
|
| Assets | - Asset recognition and measurement
|
| Revenue Recognition | - Revenue from contracts with customers
|
| Consolidated Financial Statements | - Group accounting
|
| Financial Statement Analysis and Interpretation | - Analysis techniques
|
| Financial Reporting Framework | - Conceptual framework for financial reporting
|
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. The two fundamental qualitative characteristics of the financial information are
A) faithful representation and comparability.
B) relevance and faithful representation.
C) relevance and comparability.
D) verifiability and relevance.
2. Published financial statements are regulated by
A) accounting and legal rules to ensure the provision of relevant and reliable financial information to shareholders.
B) shareholders who specify the framework for the provision of consistent and comparable financial information for decision-making.
C) rules to ensure the provision of consistent financial information to investors.
D) International Financial Reporting Standards to ensure the provision of useful financial information to shareholders.
3. Which of the following are the stated objectives of the International Accounting Standards Board (IASB)?
I)Enforce accounting standards.
II)Develop accounting standards.
III)Work for convergence of accounting standards.
A) II and III only
B) I only
C) I and II only
D) III only
4. Which one of the following parties provides information to ensure that the financial statements show a true and fair view?
A) shareholders
B) directors of the company
C) financial Institutions
D) tax consultants
5. The IASB evaluates the merits of adding a potential item to its agenda mainly by reference to the needs of
A) investors.
B) regulatory authorities.
C) tax agencies.
D) suppliers.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: A |
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