CPA Financial Reporting : FR

  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Sep 11, 2026
  • Q & A: 80 Questions and Answers

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About CPA Financial Reporting : FR Exam

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How much CPA Australia FR Exam Cost

A single part of this exam costs around USD 200, and all four portions cost about USD 800, depending on the state.

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CPA FR Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Select Balance Sheet Accounts30–40- Fair Value Measurements
- Intangible Assets and Goodwill
- Cash, Receivables, and Investments
- Liabilities, Debt, and Equity
- Inventory and Property, Plant & Equipment
Topic 2: Select Transactions25–35- Revenue Recognition (ASC 606)
- Derivatives, Hedging, and Foreign Currency
- Business Combinations and Consolidations
- Accounting Changes and Error Corrections
- Leases (ASC 842)
- Income Taxes (ASC 740)
Topic 3: Financial Reporting30–40- Financial Statement Analysis and Ratios
- General-Purpose Financial Statements – For-Profit Entities
- Public Company Reporting and SEC Requirements
- Conceptual Framework and Standard-Setting
- State and Local Governmental Accounting
- General-Purpose Financial Statements – Not-for-Profit Entities

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