Purchase CPA Australia : Financial-Accounting-and-Reporting Exam Materials and then pass exam easily
Updated: Aug 15, 2026
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CPA Australia Financial-Accounting-and-Reporting Exam Overview:
| Certification Vendor: | CPA Australia |
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | Financial-Accounting-and-Reporting |
| Exam Format: | Multiple-choice questions, Closed-book |
| Available Languages: | English |
| Exam Price: | AUD 388 |
| Passing Score: | 540 / 900 (60%) |
| Exam Duration: | 195 minutes |
| Certificate Validity Period: | 3 years |
| Real Exam Qty: | 100 |
| Related Certifications: | CPA Program CPA Australia Associate Membership |
| Recommended Training: | CPA Australia Official Study Materials |
| Exam Registration: | CPA Australia Foundation Exam Registration Pearson VUE Scheduling |
| Sample Questions: | CPA Australia Financial-Accounting-and-Reporting Sample Questions |
| Exam Way: | Computer-based testing (CBT) at Pearson VUE test centres or online proctored |
| Pre Condition: | No formal prerequisite; required for entry into CPA Program if accounting background is insufficient |
| Official Syllabus URL: | https://www.cpaaustralia.com.au/become-a-cpa/cpa-program/foundation-exams/financial-accounting-and-reporting |
CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Combinations and Group Accounting | 20% | - Non-controlling interests - Consolidation principles and procedures - Business combinations and goodwill |
| Topic 2: Presentation of Financial Statements | 15% | - Statement of profit or loss and OCI - Statement of financial position - Statement of cash flows and notes |
| Topic 3: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
| Topic 4: Income Taxes | 18% | - Current and deferred tax calculation - Tax effects in financial statements |
| Topic 5: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 6: Impairment of Assets | 6% | - Impairment testing and recognition - Impairment indicators and recoverable amount |
| Topic 7: Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations - Conceptual framework and qualitative characteristics - Regulatory environment and standards setting |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
1. In relation to financial statements, the 'true and fair override' indicates that
A) accounting standards must be complied with under all circumstances.
B) departure is allowed from accounting standards under specific instances to show a fair presentation.
C) the true and fair requirement need not be complied with by certain industries.
D) statements need not always be true and accurate.
2. In a strong efficient market, the finance manager will
A) employ analysts to determine the best time to issue shares.
B) analyse historical data on takeover targets.
C) maximise the net present value of the firm's investments.
D) develop strategies to disclose the company's profit or loss.
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 and II only
C) III only
D) I only
4. Which form of capital market efficiency exists when share prices on the stock market reflect all information whether public or not?
A) semi-strong form efficiency
B) information processing efficiency
C) strong form efficiency
D) allocative efficiency
5. The International Federation of Accountants (IFAC) was established by
A) the Organization for Economic Co-operation & Development.
B) the International Accounting Standards Board.
C) the United Nations.
D) various professional accounting bodies.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: D |
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