CPA Financial Reporting : FR

  • Exam Code: FR
  • Exam Name: Financial Reporting
  • Updated: Jul 17, 2026
  • Q&As: 80 Questions and Answers

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CPA FR Value Pack (Frequently Bought Together)

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PDF Version: Convenient, easy to study. Printable CPA FR PDF Format. It is an electronic file format regardless of the operating system platform.

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Value Pack Total: $149.94  $69.98

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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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Exam Contents

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CPA FR Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Select Balance Sheet Accounts30-40%- Cash and receivables
- Inventory and property, plant, and equipment
- Liabilities and equity accounts
- Investments and intangible assets
Topic 2: Select Transactions25-35%- Leases and financing transactions
- Revenue recognition
- Income taxes and other transaction types
Topic 3: Financial Reporting30-40%- Conceptual framework and standard-setting
- Disclosures and reporting requirements (e.g., segment, interim reporting)
- Preparation and presentation of financial statements
- Reporting for for-profit, not-for-profit, and governmental entities

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