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Real CPA FIN practice exam questions for easy pass!
Updated: Sep 17, 2026
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CPA FIN Exam Overview:
| Certification Vendor: | AICPA / NASBA |
|---|---|
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | FAR |
| Exam Duration: | 240 minutes |
| Exam Format: | Task-Based Simulations (TBS), Multiple-Choice Questions (MCQ) |
| Exam Price: | $262.64 - $359 USD per section |
| Real Exam Qty: | 57-74 |
| Certificate Validity Period: | 30 months from first passed section |
| Passing Score: | 75 (scaled 0-99) |
| Available Languages: | English |
| Related Certifications: | Taxation and Regulation (REG) Auditing and Attestation (AUD) Tax Compliance and Planning (TCP) Information Systems and Controls (ISC) Business Analysis and Reporting (BAR) |
| Recommended Training: | NASBA Candidate Resources AICPA Learning & Exam Prep |
| Exam Registration: | AICPA CPA Exam Portal NASBA CPA Exam Services Prometric Scheduling |
| Sample Questions: | CPA FIN Sample Questions |
| Exam Way: | Computer-based, proctored at Prometric test centers or online proctored |
| Pre Condition: | Bachelor's degree with 150 credit hours (most jurisdictions); 24-30 hours upper-level accounting coursework; eligibility determined by State Board of Accountancy |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints |
What kind of documents do I need to bring for CPA AUSTRALIA FIN Certification Exam?
You must have all the required documentation with you on the day of taking this exam. It should include a copy of your passport or a document containing your photograph as well as a certified photocopy of it. You should also have your Tax Invoice Book and Australian Business Number. Supervised Financial Reporting (SFR) students must also bring their SFR approval letter. It shares a lot of info on the exam. A signature on the confirmation letter will show that you understand the responsibilities and conditions of the exam. Desk examiners will then approve your application. Apply 30 days before your scheduled exam.
How to schedule a date for CPA AUSTRALIA FIN Certification Exam?
You must make a request to schedule a date for the exam at least six months in advance of the testing time frame. This should allow you enough time to get all your prerequisites ready before sitting for this exam. Greeter Services will contact you once you have booked your date for the CPA Australia FIN certification exam. Schedules will be confirmed at least eight weeks prior to the exam date. Crime and fraud prevention training and awareness will be provided. Coat and identification requirements will also be provided at that time. Pay the exam fee, take the exam, and receive your CPA AUSTRALIA FIN Certification Card.
You can read the CPA AUSTRALIA FIN Exam certified salary
The average bonus for this certification is around AU 6,000. The salary range is from AU 41,000 to AU 95,000. The CPA Australia FIN certified earnings may vary depending on location and other factors. Maximum salaries for this exam are AU$95,000 in Australia, NZD 95,000 in New Zealand, SGD 80,000 in Singapore, and GBP £50,000 in the UK. Certificates from other countries can be copied by local authorities. Permitted employers include auditors, executives, tax officers, managers, and accountants. The income rate for the CPA Australia FIN certification will depend on the degree of experience and qualifications.
Australia - AU 41,000 - AU 95,000
Singapore - SGD $80,000
UK- GBP £50,000
New Zealand - NZD $95,000
How much is the CPA AUSTRALIA FIN Certification Exam?
The cost of the exam is 580 USD. Exam invigilation fees will be charged when you hand in your application for exam entry. There is also a non-refundable advance application fee of 100 USD. The CPA Australia FIN certification exam is administered by Pearson VUE and offered at centers located in major commercial centers in Australia, New Zealand, Singapore, and the United Kingdom. Relaunch fees will be charged if you need to re-sit this exam within five years of taking the previous version. Costs for CPA AUSTRALIA FIN exam preparation material will be needed for this exam.
CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: State and Local Governments | 5-15% | - Fund financial statements and government-wide statements - Governmental reporting and note disclosures - Governmental accounting concepts and standards |
| Topic 2: Select Transactions | 20-30% | - Business combinations and consolidations - Foreign currency transactions and translation - Accounting changes and error corrections - Fair value measurements - Derivatives and hedge accounting |
| Topic 3: Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% | - General purpose financial statements - Conceptual framework and standard-setting - Public company reporting requirements - Special purpose frameworks |
| Topic 4: Not-for-Profit Entities | 5-15% | - Reporting model and financial statements - Revenue, contributions, and net asset classifications - Disclosures and reporting requirements |
| Topic 5: Select Financial Statement Accounts | 30-40% | - Equity: capital stock, retained earnings, comprehensive income - Revenue recognition and expense recognition - Liabilities: payables, debt, leases, contingencies - Assets: cash, receivables, inventory, investments, PP&E, intangibles |
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