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CPA Australia CPA Financial Accounting and Reporting : Financial-Accounting-and-Reporting Exam
- Exam Code: Financial-Accounting-and-Reporting
- Exam Name: CPA Financial Accounting and Reporting Exam
- Updated: Sep 05, 2026
- Q & A: 100 Questions and Answers
About CPA Australia CPA Financial Accounting and Reporting : Financial-Accounting-and-Reporting Exam Questions
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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Application of specific accounting standards | 22% | - Intangible assets and journal entries - Current and deferred income tax accounting - Revenue recognition and ledger reconciliation - Foreign currency transactions and translation |
| The financial reporting environment | 25% | - Role of International Accounting Standards Board - Regulatory environment and reporting requirements - Accounting regulation and GAAP/IFRS - Conceptual framework and elements of financial statements - Users and developments impacting reporting - Types of business entity and structure - Accounting standards and policies |
| Business combinations | 13% | - Impairment and journal entries - Consolidated financial statements - Goodwill measurement and disclosure - Accounting issues for business combinations - Non-controlling interest and control concepts |
| Financial statements | 15% | - Statement of financial position - Discrepancy detection and correction - Statement of profit or loss and other comprehensive income - Statement of cash flows |
| The accounting theory | 15% | - Historical cost vs other valuation methods - Recognition criteria per conceptual framework - Agency and contracting theories |
| Analysis of financial statements | 10% | - Financial ratio calculation and interpretation - Limitations of financial statement analysis |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Question #1
Which one of the following is not an advantage of accounting regulation?
- A. It provides flexibility in the way accounting information is presented to users.
- B. It provides the required accounting information to all necessary shareholders.
- C. It instils public confidence in the accounting system employed in commerce and industry.
- D. It provides quality of information in and across financial statements.
Answer: A
Question #2
Which one of the following shows whether the financial statements of a company show a true and fair presentation of the financial performance of the company?
- A. Corporate Governance Statement
- B. Auditor's Report
- C. Director's Report
- D. Statement of cash flows
Answer: B
Question #3
An agent is answerable under the contract to the agent's principal and must account for the resources of the agent's principal and the money the agent has gained working on the principal's behalf. In the context of agency, this definition describes an agent's
- A. relationship.
- B. contract.
- C. accountability.
- D. fiduciary duty.
Answer: C
Question #4
When business managers seek detailed information about the profitability or efficiency of different parts of their operations, they would find the most useful information in
- A. financial statements as specified by IAS 1 Presentation of Financial Statements.
- B. the annual financial report.
- C. various management accounting reports.
- D. the company's accounting policies.
Answer: C
Question #5
Which of the following statements are correct in the context of accounting concepts and principles?
I)The going concern assumption requires that assets be carried at their cost values.
II)Prudence allows the creation of contingency reserves and more generous provisions.
III)Financial information is considered complete even if it excludes non-material information.
IV)Understandability does not require complex information to be excluded from financial reports.
- A. II and III only
- B. I and III only
- C. II and IV only
- D. III and IV only
Answer: D
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