Exam Name: CPA Financial Accounting and Reporting Exam
Certification Provider: CPA Australia
Corresponding Certification: CPA Foundation Program
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Check Updated on: Sep 18, 2026
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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Revenue, Provisions and Liabilities | 14% | - Provisions, contingent liabilities and assets - Revenue from contracts with customers |
| Topic 2: Financial Instruments | 12% | - Classification and measurement - Recognition, derecognition and disclosure |
| Topic 3: Business Combinations and Group Accounting | 20% | - Non-controlling interests - Business combinations and goodwill - Consolidation principles and procedures |
| Topic 4: Impairment of Assets | 6% | - Impairment testing and recognition - Impairment indicators and recoverable amount |
| Topic 5: Income Taxes | 18% | - Tax effects in financial statements - Current and deferred tax calculation |
| Topic 6: Presentation of Financial Statements | 15% | - Statement of profit or loss and OCI - Statement of cash flows and notes - Statement of financial position |
| 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:
Which one of the following statements differentiates semi-strong form efficiency from strong form efficiency in the context of the efficient market hypothesis?
- A. Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.
- B. Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.
- C. Semi-strong form efficiency does not reflect knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.
- D. Semi-strong form efficiency addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
Correct Answer: C 🗳️
Historical cost accounting provides financial information that is
- A. reliable but may not be relevant for decision making.
- B. relevant and reliable for decision making.
- C. relevant but may not be reliable for decision making.
- D. relevant for decision making.
Correct Answer: A 🗳️
A statement of comprehensive income reports on
- A. solvency.
- B. financial performance.
- C. changes in financial position.
- D. financial position.
Correct Answer: B 🗳️
Which one of the following is not a principal motivation for creative accounting?
- A. bonus-related pay
- B. public good
- C. personal incentives
- D. benefits from shares and share options
Correct Answer: B 🗳️
Current cost accounting reflects an approach to capital maintenance based on maintaining which one of the following?
- A. profitability of the business
- B. financial capability of the business
- C. cost of assets in the business
- D. operating capability of the business
Correct Answer: D 🗳️
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