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Updated: Sep 14, 2026
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CPA FIN Exam Overview:
| Certification Vendor: | AICPA / NASBA |
|---|---|
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | FAR |
| Passing Score: | 75 (scaled 0-99) |
| Available Languages: | English |
| Exam Format: | Task-Based Simulations (TBS), Multiple-Choice Questions (MCQ) |
| Certificate Validity Period: | 30 months from first passed section |
| Exam Price: | $262.64 - $359 USD per section |
| Exam Duration: | 240 minutes |
| Real Exam Qty: | 57-74 |
| Related Certifications: | Tax Compliance and Planning (TCP) Information Systems and Controls (ISC) Auditing and Attestation (AUD) Taxation and Regulation (REG) Business Analysis and Reporting (BAR) |
| Recommended Training: | NASBA Candidate Resources AICPA Learning & Exam Prep |
| Exam Registration: | AICPA CPA Exam Portal NASBA CPA Exam Services Prometric Scheduling |
| Sample Questions: | CPA FIN Sample Questions |
| Exam Way: | Computer-based, proctored at Prometric test centers or online proctored |
| Pre Condition: | Bachelor's degree with 150 credit hours (most jurisdictions); 24-30 hours upper-level accounting coursework; eligibility determined by State Board of Accountancy |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints |
Registration process for CPA AUSTRALIA FIN certification exam:
Steps to register for the CPA AUSTRALIA FIN certification exam are explained below:
Create an account at Pearsonvue or obtain access to your current account. Discuss your eligibility for this exam with your employer/sponsor.
Register for the exam by providing the required information online, including your name, email address, phone number, and payment details. FIN exam dumps explain that you have three months after applying to take the exam to qualify for the exam.
An eligibility verification will be emailed to you when you register for the exam if you are applying within three months of qualifying to take the exam or if there is a change in your status during that time period (for example, getting married or changing your name). To confirm eligibility, print and complete the form at home and bring it along with identification documents specified by Pearson VUE when you report for proctoring for this exam.
You will be able to schedule your CPA AUSTRALIA FIN certification exam after you successfully complete the eligibility verification process. Immediately check your email account for an email from Pearson VUE with the information on the appointment time, date, and center where you must report for proctoring on the day of your exam.
Go to PearsonVue website on the scheduled day and select ‘schedule' to view available appointment times for this exam at various testing centers in Australia, New Zealand, Singapore, or the UK. Select an available time slot and make an appointment for this exam online by making a payment electronically or through Credit Card (MasterCard/Visa).
Print out your receipt once you have successfully paid the CPA Australia FIN certification exam fee online. You will need this to report for proctoring.
Take your printed receipt to your appointment time for this exam at the testing center selected by Pearson VUE online.
The CPA Australia FIN exam will be administered by Pearson VUE So you may be required to complete an Identity Check. You will have time to complete this before the start of your exam. Make sure you bring all the required information with you when reporting for this exam.
What is the CPA AUSTRALIA FIN Certification Expiration Date?
Your CPA Australia FIN certification will become invalid when your membership with the CPA Australia expires after three years. If you want to keep this certification valid in order to continue in your career path, you must be in good standing with the Association. It is important that you register every year within the membership cycle. Inventory your skills on a regular basis to determine whether you require more training or development. The Centre for IT is always ready to help you with this task. Receive the necessary support from our highly qualified and knowledgeable staff.
CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% | - General purpose financial statements - Special purpose frameworks - Conceptual framework and standard-setting - Public company reporting requirements |
| Topic 2: Select Financial Statement Accounts | 30-40% | - Liabilities: payables, debt, leases, contingencies - Equity: capital stock, retained earnings, comprehensive income - Assets: cash, receivables, inventory, investments, PP&E, intangibles - Revenue recognition and expense recognition |
| Topic 3: State and Local Governments | 5-15% | - Governmental accounting concepts and standards - Governmental reporting and note disclosures - Fund financial statements and government-wide statements |
| Topic 4: Not-for-Profit Entities | 5-15% | - Disclosures and reporting requirements - Revenue, contributions, and net asset classifications - Reporting model and financial statements |
| Topic 5: Select Transactions | 20-30% | - Foreign currency transactions and translation - Business combinations and consolidations - Fair value measurements - Accounting changes and error corrections - Derivatives and hedge accounting |
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