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Instant Download CPA : FIN Questions & Answers as PDF & Test Engine
- Exam Code: FIN
- Exam Name: Finance
- Updated: Oct 02, 2026
- No. of Questions: 80 Questions and Answers
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CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% | - Special purpose frameworks - General purpose financial statements - Conceptual framework and standard-setting - Public company reporting requirements |
| State and Local Governments | 5-15% | - Governmental accounting concepts and standards - Fund financial statements and government-wide statements - Governmental reporting and note disclosures |
| Not-for-Profit Entities | 5-15% | - Revenue, contributions, and net asset classifications - Disclosures and reporting requirements - Reporting model and financial statements |
| Select Transactions | 20-30% | - Fair value measurements - Accounting changes and error corrections - Business combinations and consolidations - Derivatives and hedge accounting - Foreign currency transactions and translation |
| Select Financial Statement Accounts | 30-40% | - Equity: capital stock, retained earnings, comprehensive income - Revenue recognition and expense recognition - Assets: cash, receivables, inventory, investments, PP&E, intangibles - Liabilities: payables, debt, leases, contingencies |
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