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For more information about the CPA AUSTRALIA FIN Certification Exam, visit the following reference link:

CPA AUSTRALIA FIN Certification Exam

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CPA FIN Exam Syllabus Topics:

SectionObjectives
State and Local Governments (S&LG) Accounting- Fund accounting principles
  • 1. Governmental funds
    • 2. Proprietary funds
      Select Transactions- Leases and financing transactions
      • 1. Lease classification and accounting
        - Revenue recognition
        • 1. ASC 606 principles
          • 2. Contract-based revenue recognition
            Conceptual Framework, Standards, and Financial Reporting- Conceptual framework of financial accounting
            • 1. Objectives of financial reporting
              • 2. Qualitative characteristics of accounting information
                - Financial reporting standards
                • 1. GAAP principles
                  • 2. IFRS awareness (comparative)
                    Financial Statement Preparation and Reporting- Consolidation and reporting requirements
                    • 1. Consolidated financial statements
                      • 2. Business combinations
                        Select Financial Statement Accounts- Assets and liabilities measurement
                        • 1. Inventory valuation methods
                          • 2. Property, plant, and equipment
                            • 3. Cash and receivables

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