CPA FIN Exam : Finance

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

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CPA FIN Exam Syllabus Topics:

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

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