CPA FIN Exam Details & Actual Exam Questions
- Exam Code/Number: FIN
- Exam Name/Title: Finance
- Certification Provider: CPA
- Corresponding Certification: Other CPA Certification
- Exam Questions: 80
- Updated On: Sep,16 2026
- Certification Level: Professional
CPA Finance Exam Questions
View FIN actual exam questions, answers and explanations for free.
94% student found the test questions almost same
All the information you need to pass CPA Finance FIN exam and free practice exam verified by EduDump exam experts.
Said the test questions were almost same
Passed the exams with the material
Found the study quides effective and helpful
(34 Up Votes)CPA FIN Exam Overview:
| Certification Vendor: | AICPA / NASBA |
|---|---|
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | FAR |
| Exam Format: | Multiple-Choice Questions (MCQ), Task-Based Simulations (TBS) |
| Exam Price: | $262.64 - $359 USD per section |
| Exam Duration: | 240 minutes |
| Passing Score: | 75 (scaled 0-99) |
| Real Exam Qty: | 57-74 |
| Related Certifications: | Tax Compliance and Planning (TCP) Taxation and Regulation (REG) Business Analysis and Reporting (BAR) Auditing and Attestation (AUD) Information Systems and Controls (ISC) |
| Available Languages: | English |
| Certificate Validity Period: | 30 months from first passed section |
| Recommended Training: | NASBA Candidate Resources AICPA Learning & Exam Prep |
| Exam Registration: | NASBA CPA Exam Services Prometric Scheduling AICPA CPA Exam Portal |
| Sample Questions: | CPA FIN Sample Questions |
| Exam Way: | Computer-based, proctored at Prometric test centers or online proctored |
| Pre Condition: | Bachelor's degree with 150 credit hours (most jurisdictions); 24-30 hours upper-level accounting coursework; eligibility determined by State Board of Accountancy |
| Official Syllabus URL: | https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints |
CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Transactions | 20-30% | - Derivatives and hedge accounting - Foreign currency transactions and translation - Accounting changes and error corrections - Business combinations and consolidations - Fair value measurements |
| Topic 2: Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% | - Conceptual framework and standard-setting - Special purpose frameworks - Public company reporting requirements - General purpose financial statements |
| Topic 3: State and Local Governments | 5-15% | - Governmental accounting concepts and standards - Fund financial statements and government-wide statements - Governmental reporting and note disclosures |
| Topic 4: Not-for-Profit Entities | 5-15% | - Disclosures and reporting requirements - Revenue, contributions, and net asset classifications - Reporting model and financial statements |
| Topic 5: Select Financial Statement Accounts | 30-40% | - Liabilities: payables, debt, leases, contingencies - Equity: capital stock, retained earnings, comprehensive income - Assets: cash, receivables, inventory, investments, PP&E, intangibles - Revenue recognition and expense recognition |
0
0
0
10