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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which one of the following reports sets out how directors have run a company and if they implemented proper procedures to deal with matters like accountability, audits, directors' roles and responsibilities, internal controls and relations with shareholders?

A) chairman's statement
B) corporate social responsibility report
C) corporate governance statement
D) director's report

2. Which one of the following is a benefit of developing financial reporting standards using a conceptual framework?

A) A financial reporting environment based on standardised principles would be created.
B) The interpretation of financial reporting standards by anybody would be easy.
C) The interpretation of non-financial information is made easier.
D) The financial statements based on these standards would be error-free.

3. According to the IASB's Conceptual Framework, the key reason general purpose financial statements are produced is to satisfy the information needs of

A) management.
B) internal users.
C) employees.
D) capital providers.

4. Which one of the following statements differentiates semi-strong form efficiency from strong form efficiency in the context of the efficient market hypothesis?

A) Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.
B) Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.
C) Semi-strong form efficiency does not reflect knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.
D) Semi-strong form efficiency addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.

5. What is the difference between positive and normative accounting theories?

A) Normative accounting theory predicts what is expected to occur rather than explaining what should occur.
B) Positive accounting theory explains what should occur.
C) Normative accounting theory specifies the prediction rules for items.
D) Normative accounting theory explains what should occur instead of predicting what is expected to occur.

Solutions: