CPA FIN : Finance

FIN real exams

Exam Code: FIN

Exam Name: Finance

Updated: Sep 09, 2026

Q & A: 80 Questions and Answers

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About CPA FIN Exam

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CPA AUSTRALIA FIN Certification Exam

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What are the prerequisites for CPA AUSTRALIA FIN Exam

You must have at least 12 months of qualified work experience or an education qualification from a regionally recognized university. The exam will be offered in both paper-based and computer-based formats. FIN exam dumps can be used as a preparation tool for the exam. The exam will be available in several languages to accommodate students from various countries. The CPA Australia FIN certification exam is only open to those who are either currently licensed CPAs, certified by other national associations recognized by the Association, or have completed an equivalent qualification that may be recognized by the Association.

CPA FIN Exam Syllabus Topics:

SectionObjectives
Select Transactions- Revenue recognition
  • 1. Contract-based revenue recognition
    • 2. ASC 606 principles
      - Leases and financing transactions
      • 1. Lease classification and accounting
        Select Financial Statement Accounts- Assets and liabilities measurement
        • 1. Cash and receivables
          • 2. Inventory valuation methods
            • 3. Property, plant, and equipment
              Conceptual Framework, Standards, and Financial Reporting- Conceptual framework of financial accounting
              • 1. Qualitative characteristics of accounting information
                • 2. Objectives of financial reporting
                  - Financial reporting standards
                  • 1. GAAP principles
                    • 2. IFRS awareness (comparative)
                      Financial Statement Preparation and Reporting- Consolidation and reporting requirements
                      • 1. Business combinations
                        • 2. Consolidated financial statements
                          State and Local Governments (S&LG) Accounting- Fund accounting principles
                          • 1. Governmental funds
                            • 2. Proprietary funds

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