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| Certification Vendor: | CPA Australia |
|---|---|
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | Financial-Accounting-and-Reporting |
| Certificate Validity Period: | 3 years |
| Real Exam Qty: | 100 |
| Passing Score: | 540 / 900 (60%) |
| Exam Price: | AUD 388 |
| Exam Format: | Multiple-choice questions, Closed-book |
| Exam Duration: | 195 minutes |
| Available Languages: | English |
| Related Certifications: | CPA Program CPA Australia Associate Membership |
| Recommended Training: | CPA Australia Official Study Materials |
| Exam Registration: | Pearson VUE Scheduling CPA Australia Foundation Exam Registration |
| 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 |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Combinations and Group Accounting | 20% | - Non-controlling interests - Consolidation principles and procedures - Business combinations and goodwill |
| Topic 2: Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
| Topic 3: Impairment of Assets | 6% | - Impairment testing and recognition - Impairment indicators and recoverable amount |
| Topic 4: Presentation of Financial Statements | 15% | - Statement of cash flows and notes - Statement of financial position - Statement of profit or loss and OCI |
| Topic 5: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 6: Role and Regulatory Framework of Financial Reporting | 15% | - Business entities and reporting obligations - Regulatory environment and standards setting - Conceptual framework and qualitative characteristics |
| Topic 7: Revenue, Provisions and Liabilities | 14% | - Revenue from contracts with customers - Provisions, contingent liabilities and assets |
Upon successful payment, our system emails the CPA Australia CPA Financial Accounting and Reporting study material automatically within about a minute, with 24/7 patient help if nothing arrives within 2 hours. If you fail the corresponding Financial-Accounting-and-Reporting exam within 60 days of purchase, we refund the full amount: send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam, processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. Or exchange for two equal-value products free.
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After any course, keep reviewing efficiently with the 100 practice questions for the CPA Australia CPA Financial Accounting and Reporting — every answer expert-verified.
The CPA Australia CPA Financial Accounting and Reporting blueprint spans 7 domains — including Revenue, Provisions and Liabilities (14%), Presentation of Financial Statements (15%), Business Combinations and Group Accounting (20%). Our experts analyze this outline and notice every little change; the complete outline above lists every subtopic.
The CPA Australia CPA Financial Accounting and Reporting is CPA Australia's certification exam for CPA Foundation Program, at the Foundation level. One useful certificate can exert real influence on your future. Related credentials include CPA Program, CPA Australia Associate Membership.
AUD 388 per attempt, 540 / 900 (60%) to pass. Retakes cost the full fee — practice regularly with the 100 practice questions for the Financial-Accounting-and-Reporting exam at VerifiedDumps before you book.
195 minutes for 100 questions. Regular timed practice in the VerifiedDumps engine makes the format familiar long before exam day.
No formal prerequisite; required for entry into CPA Program if accounting background is insufficient Eligibility rules change over time, so verify the current requirements on the official page (official Financial-Accounting-and-Reporting exam page) before registering.
Yes — under each kind of CPA Australia CPA Financial Accounting and Reporting practice test we offer one free demo, including a real part of the content; look through it thoroughly before ordering. Purchases include 365 days of free updates by email; renew afterward at 50% off.
Through the vendor's official registration channels:
The CPA Australia CPA Financial Accounting and Reporting is delivered Computer-based testing (CBT) at Pearson VUE test centres or online proctored — pick the arrangement that suits you when booking.
Generally accepted accounting practice recognises revenue when
Correct Answer: A 🗳️
A rules-based approach to standard setting
Correct Answer: A 🗳️
Which one of the following practices is not considered creative accounting?
Correct Answer: D 🗳️
According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?
Correct Answer: C 🗳️
Which one of these concepts suggests that stock prices react to new information almost instantly?
Correct Answer: B 🗳️
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