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Last Updated: Sep 14, 2026

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CPA FIN Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Financial Reporting30-40%- Conceptual framework and GAAP principles
- Notes to financial statements and disclosure requirements
- Preparing and presenting complete financial statements
Topic 2: Select Balance Sheet Accounts30-40%- Inventory and long-lived assets
- Investments and intangible assets
- Cash and receivables
Topic 3: Select Transactions25-35%- Revenue recognition
- Income taxes and stock compensation
- Leases and debt transactions

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