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How to Clear CPA Australia FR Exam
CPA Australia FR Exam Guide
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CPA FR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Reporting | 30–40 | - Financial Statement Analysis and Ratios - Conceptual Framework and Standard-Setting - Public Company Reporting and SEC Requirements - General-Purpose Financial Statements – For-Profit Entities - State and Local Governmental Accounting - General-Purpose Financial Statements – Not-for-Profit Entities |
| Topic 2: Select Transactions | 25–35 | - Accounting Changes and Error Corrections - Revenue Recognition (ASC 606) - Derivatives, Hedging, and Foreign Currency - Business Combinations and Consolidations - Income Taxes (ASC 740) - Leases (ASC 842) |
| Topic 3: Select Balance Sheet Accounts | 30–40 | - Liabilities, Debt, and Equity - Intangible Assets and Goodwill - Cash, Receivables, and Investments - Fair Value Measurements - Inventory and Property, Plant & Equipment |


