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Updated: Sep 10, 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 |
| Exam Price: | AUD 350–500 (varies by year and region) |
| Available Languages: | English |
| Exam Format: | Multiple Choice Questions, Constructed Response / Case Study |
| Related Certifications: | CPA |
| 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) |
| Recommended Training: | Kaplan CPA Review CPA Australia Learning Resources 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 |
|---|---|
| Topic 1: Financial Reporting Framework | - Conceptual framework for financial reporting
|
| Topic 2: Assets | - Asset recognition and measurement
|
| Topic 3: Financial Statements | - Preparation and presentation
|
| Topic 4: Financial Statement Analysis and Interpretation | - Analysis techniques
|
| Topic 5: Revenue Recognition | - Revenue from contracts with customers
|
| Topic 6: Liabilities and Equity | - Financial instruments and obligations
|
| Topic 7: Consolidated Financial Statements | - Group accounting
|
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Which one of the following is an objective of the International Federation of Accountants (IFAC)?
- A. to issue new international financial reporting standards (IFRS)
- B. to provide direction to the Financial Accounting Standards Board (FASB)
- C. to provide advice on accounting standards to the OECD
- D. to establish high quality professional standards in accountancy
A company purchased a machine 10 years ago for $143 890. It is expected that the machine will generate future revenues of $108 495. The machine could be scrapped for $81 232. An equivalent machine in the same condition would cost $94 950 to buy now. What is the deprival value of the asset?
- A. $94 950
- B. $108 495
- C. $81 232
- D. $35 395
The objective of the International Accounting Standards Board (IASB) is to
- A. oversee the standard setting process and International Financial Reporting Standards Advisory Council.
- B. set International Financial Reporting Standards.
- C. provide strategic advice to the International Financial Reporting Standards Advisory Council.
- D. enforce International Financial Reporting Standards.
Which one of the following is an accurate definition of fair value of an asset?
- A. The amount yet to be written off over the remainder of the asset's useful life.
- B. The cost of replacing an asset with an identical item.
- C. The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.
- D. The price for which an asset could be sold net of disposal costs.
A statement of comprehensive income reports on
- A. changes in financial position.
- B. solvency.
- C. financial performance.
- D. financial position.
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