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CPA Financial Reporting : FR Exam

FR actual test
  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Aug 22, 2026
  • Q & A: 80 Questions and Answers
  • PDF Demo
  • PC Test Engine
  • Online Test Engine
  • Total Price: $49.99  

About CPA Financial Reporting : FR Exam

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Difficulty in Writing CPA Australia FR Exam

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CPA FR Exam Syllabus Topics:

SectionWeightObjectives
Select Transactions25-35%- Revenue recognition
- Income taxes and other transaction types
- Leases and financing transactions
Select Balance Sheet Accounts30-40%- Liabilities and equity accounts
- Cash and receivables
- Investments and intangible assets
- Inventory and property, plant, and equipment
Financial Reporting30-40%- Preparation and presentation of financial statements
- Conceptual framework and standard-setting
- Disclosures and reporting requirements (e.g., segment, interim reporting)
- Reporting for for-profit, not-for-profit, and governmental entities

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