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CPA FR Exam Syllabus Topics:

SectionWeightObjectives
Financial Reporting30-40%- Conceptual framework and standard-setting
- Disclosures and reporting requirements (e.g., segment, interim reporting)
- Reporting for for-profit, not-for-profit, and governmental entities
- Preparation and presentation of financial statements
Select Balance Sheet Accounts30-40%- Investments and intangible assets
- Liabilities and equity accounts
- Cash and receivables
- Inventory and property, plant, and equipment
Select Transactions25-35%- Income taxes and other transaction types
- Leases and financing transactions
- Revenue recognition
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