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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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Objectives of CPA AUSTRALIA FIN Certification Exam
The objectives of this exam are to provide you with a solid foundation for working in business or government. To accomplish this, you will need to have an understanding of all aspects of financial reporting standards including all relevant laws, regulations, standards, and practices. Final software safety and reliability are verified through third-party testing and research. Concepts of financial accounting and reporting are discussed in detail. Attempt to answer this exam with the help of the CPA AUSTRALIA FIN exam dumps. The survey describes that Candidate studies without the help of this exam may be unable to pass this exam. To reach the designation a person can expect that the required skills, knowledge, and experience are required for this exam.
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CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Financial Statement Accounts | 30-40% | - Liabilities: payables, debt, leases, contingencies - Assets: cash, receivables, inventory, investments, PP&E, intangibles - Equity: capital stock, retained earnings, comprehensive income - Revenue recognition and expense recognition |
| Topic 2: Select Transactions | 20-30% | - Fair value measurements - Accounting changes and error corrections - Derivatives and hedge accounting - Foreign currency transactions and translation - Business combinations and consolidations |
| Topic 3: Not-for-Profit Entities | 5-15% | - Disclosures and reporting requirements - Reporting model and financial statements - Revenue, contributions, and net asset classifications |
| Topic 4: State and Local Governments | 5-15% | - Governmental reporting and note disclosures - Fund financial statements and government-wide statements - Governmental accounting concepts and standards |
| Topic 5: Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% | - General purpose financial statements - Public company reporting requirements - Special purpose frameworks - Conceptual framework and standard-setting |
