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Updated: Aug 14, 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) |
| Exam Duration: | 180 minutes |
| Certificate Validity Period: | CPA designation is maintained through membership; exam itself does not expire once passed |
| Real Exam Qty: | Varies (combination of MCQs and constructed response tasks) |
| Passing Score: | Typically 65% (may vary by session) |
| Exam Format: | Multiple Choice Questions, Constructed Response / Case Study |
| Available Languages: | English |
| Related Certifications: | CPA |
| Exam Price: | AUD 350–500 (varies by year and region) |
| 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 Statement Analysis and Interpretation | - Analysis techniques
|
| Financial Reporting Framework | - Conceptual framework for financial reporting
|
| Liabilities and Equity | - Financial instruments and obligations
|
| Revenue Recognition | - Revenue from contracts with customers
|
| Financial Statements | - Preparation and presentation
|
| Assets | - Asset recognition and measurement
|
| Consolidated Financial Statements | - Group accounting
|
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. Which one of the following countries has the view that Generally Accepted Accounting Principles (GAAP) refers to accounting practices which are regarded as permissible by the accounting profession?
A) Canada
B) United Kingdom
C) Australia
D) United States of America
2. Current cost accounting reflects an approach to capital maintenance based on maintaining which one of the following?
A) operating capability of the business
B) profitability of the business
C) financial capability of the business
D) cost of assets in the business
3. A decrease in assets is most likely to be recognised in the financial report as
A) revenue earned.
B) a liability.
C) an expense.
D) a change in equity.
4. The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal, refers to which basis of measurement?
A) historical cost
B) present value
C) realisable value
D) current cost
5. Published financial statements are regulated by
A) International Financial Reporting Standards to ensure the provision of useful financial information to shareholders.
B) accounting and legal rules to ensure the provision of relevant and reliable financial information to shareholders.
C) shareholders who specify the framework for the provision of consistent and comparable financial information for decision-making.
D) rules to ensure the provision of consistent financial information to investors.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: B |
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