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The exam tests your understanding of key accounting concepts, reporting standards, and financial analysis principles.
Anyone enrolled in the CPA Foundation Program with the required academic background can attempt it.
It includes accounting frameworks, financial statements, reporting standards, and analysis techniques.
The exam duration is typically around three hours.
It consists of multiple-choice and problem-solving questions focused on financial reporting principles.
Candidates must achieve a minimum score set by CPA Australia, usually around 50 to 60 percent.
You can retake the exam until you pass, following CPA Australia’s exam policies.
It is offered multiple times a year as per the CPA Australia exam schedule.
It’s considered moderately challenging and requires a solid understanding of accounting principles.
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Very helpful for CPA Financial Accounting and Reporting exam preparation.
TESTED 15 Dec 2025
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