CPA FIN : Finance

  • Exam Code: FIN
  • Exam Name: Finance
  • Updated: Sep 10, 2026
  • Q & A: 80 Questions and Answers

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The cost of the exam is 580 USD. Exam invigilation fees will be charged when you hand in your application for exam entry. There is also a non-refundable advance application fee of 100 USD. The CPA Australia FIN certification exam is administered by Pearson VUE and offered at centers located in major commercial centers in Australia, New Zealand, Singapore, and the United Kingdom. Relaunch fees will be charged if you need to re-sit this exam within five years of taking the previous version. Costs for CPA AUSTRALIA FIN exam preparation material will be needed for this exam.

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CPA FIN Exam Syllabus Topics:

SectionObjectives
Topic 1: Select Transactions- Revenue recognition
  • 1. ASC 606 principles
    • 2. Contract-based revenue recognition
      - Leases and financing transactions
      • 1. Lease classification and accounting
        Topic 2: Conceptual Framework, Standards, and Financial Reporting- Conceptual framework of financial accounting
        • 1. Qualitative characteristics of accounting information
          • 2. Objectives of financial reporting
            - Financial reporting standards
            • 1. IFRS awareness (comparative)
              • 2. GAAP principles
                Topic 3: State and Local Governments (S&LG) Accounting- Fund accounting principles
                • 1. Governmental funds
                  • 2. Proprietary funds
                    Topic 4: Financial Statement Preparation and Reporting- Consolidation and reporting requirements
                    • 1. Consolidated financial statements
                      • 2. Business combinations
                        Topic 5: Select Financial Statement Accounts- Assets and liabilities measurement
                        • 1. Cash and receivables
                          • 2. Inventory valuation methods
                            • 3. Property, plant, and equipment

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