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The CPA Financial Accounting and Reporting Certification Exam is a computer-based test that is conducted by CPA Australia. Financial-Accounting-and-Reporting exam consists of multiple-choice questions that are designed to test the candidate's knowledge and understanding of financial accounting and reporting. Financial-Accounting-and-Reporting exam is divided into two parts, with each part consisting of three hours of testing time.

To be eligible to take the CPA Financial Accounting and Reporting exam, candidates must have completed a recognized degree in accounting, or have completed the CPA Australia foundation program. Candidates must also have at least 3 years of relevant accounting work experience.

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