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Updated: Aug 20, 2026

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How to book the CPA Australia FR Exam

Candidates can book the CPA Australia FR Exam online through the website of Chartered Accountants Australia. The registration process includes filling out a form and uploading a photograph. Candidates should also contact the center where they will be taking this exam to arrange for testing, as some states have specific requirements for those taking it from their state. Debug Tool is a tool that helps you to debug the issues related to encoding, decoding, and other types of text encoding. CPA Australia FR exam dumps is free to study material that helps you in preparing for the exam. This study material is available online and helps you in building your confidence and enabling you to get perfect scores in the exam. It is designed to solve problems that are related to your encoding settings. Outlook AttachView is a free program that allows you to view the details of every attachment that you receive via your Outlook. It also has an option to save them in a CSV format. Reform is a free tool that allows you to manage the daily tasks of your office. It is a simple yet powerful tool that can help you with all kinds of office management, from invoicing to tracking expenses. Annually is a simple yet effective application that automatically tracks your yearly expenses, and calculates the total amount of money that you have spent on them.

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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.

For more info read reference

Exam Contents

CPA FR Exam Overview:

Certification Vendor:ACCA
Exam Name:ACCA Financial Reporting (FR) Exam
Exam Number:FR (Financial Reporting)
Available Languages:English
Exam Price:Varies by country and exam entry period (typically £100–£200 equivalent)
Certificate Validity Period:Does not expire as part of ACCA qualification progression
Related Certifications:ACCA Applied Knowledge
ACCA Applied Skills
Financial Accounting (FA)
Strategic Business Reporting (SBR)
Exam Duration:180 minutes
Passing Score:50%
Real Exam Qty:Variable (Section A OTQ + Section B multi-part constructed response questions)
Exam Format:Computer-based exam (CBE), Objective test questions (OTQ), Constructed response questions
Recommended Training:ACCA Study Hub
ACCA Approved Learning Providers
Exam Registration:ACCA Official Registration
ACCA Exams Booking
Sample Questions:CPA FR Sample Questions
Exam Way:Computer-based exam delivered at approved ACCA exam centers or remote CBEs where available
Pre Condition:Recommended: ACCA Financial Accounting (FA) or equivalent basic accounting knowledge
Official Syllabus URL:https://www.accaglobal.com

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CPA FR Exam Syllabus Topics:

SectionObjectives
Topic 1: Financial Statements Preparation- Preparation of financial statements
  • 1. Statement of profit or loss and other comprehensive income
    • 2. Statement of cash flows basics
      • 3. Statement of financial position
        Topic 2: International Financial Reporting Standards (IFRS)- IAS/IFRS Application
        • 1. IFRS 16 Leases
          • 2. IAS 38 Intangible Assets
            • 3. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
              • 4. IFRS 15 Revenue from Contracts with Customers
                • 5. IAS 16 Property, Plant and Equipment
                  Topic 3: Financial Reporting Framework- Conceptual Framework for Financial Reporting
                  • 1. Recognition and measurement concepts
                    • 2. Elements of financial statements
                      • 3. Qualitative characteristics of financial information
                        Topic 4: Group Financial Statements- Consolidation
                        • 1. Preparation of consolidated financial statements
                          • 2. Intra-group transactions elimination
                            • 3. Goodwill calculation and impairment
                              Topic 5: Analysis and Interpretation- Financial statement analysis
                              • 1. Ratio analysis
                                • 2. Performance interpretation

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