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Last Updated: Jul 18, 2026

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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.

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CPA Australia FR Exam Guide

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CPA FR Exam Syllabus Topics:

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