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A brief overview of CPA Australia FIN Certification Exam
The Certified Public Accountant (CPA) credential is one of the most comprehensive credentials in finance. It not only includes mastery of accounting, tax, and business laws, but also substantial knowledge about audit and assurance services.
If you are currently holding a CPA license from another country or territory recognized by the Association, or have completed an equivalent qualification that may be recognized by the Association then you could be eligible to sit for the CPA Australia FIN Certification Exam. In this article, we will cover the areas of study you can use to prepare for this exam. CPA Australia FIN exam dumps may be used as a general guide to help you prepare for the exam.
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What is the Passing Score, Duration & Questions for the CPA AUSTRALIA FIN Exam?
The passing score for the CPA Australia FIN certification exam is 75%. The level of difficulty of questions on this exam will be at an equivalent level to other exams in this field. The CPA Australia FIN exam is designed to take 4 hours. All questions are multiple-choice. The format will be similar to the format used for accounting exams of the Association. Restrictions will be placed on questions to ensure that all relevant and related information is included in the exam. Calculator use is not permitted. Pearson VUE has implemented measures to ensure that exam material is secure and safe from hackers.
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CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Transactions | 20-30% | - Accounting changes and error corrections - Derivatives and hedge accounting - Fair value measurements - Foreign currency transactions and translation - Business combinations and consolidations |
| Topic 2: State and Local Governments | 5-15% | - Fund financial statements and government-wide statements - Governmental accounting concepts and standards - Governmental reporting and note disclosures |
| Topic 3: Select Financial Statement Accounts | 30-40% | - Revenue recognition and expense recognition - Assets: cash, receivables, inventory, investments, PP&E, intangibles - Equity: capital stock, retained earnings, comprehensive income - Liabilities: payables, debt, leases, contingencies |
| Topic 4: Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% | - Special purpose frameworks - General purpose financial statements - Conceptual framework and standard-setting - Public company reporting requirements |
| Topic 5: Not-for-Profit Entities | 5-15% | - Revenue, contributions, and net asset classifications - Disclosures and reporting requirements - Reporting model and financial statements |
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