Exam Name: Finance
Certification Provider: CPA
Corresponding Certification: Other CPA Certification
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Instant Download CPA : FIN
Check Updated on: Aug 31, 2026
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- Total Questions: 80
- Updated on: Aug 31, 2026
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- Total Questions: 80
- Updated on: Aug 31, 2026
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- Total Questions: 80
- Updated on: Aug 31, 2026
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You can review the approach before you buy. Actual4dump offers a free PDF demo for CPA Finance, letting you sample the FIN practice material and see how the 80-question set is presented in 2026.
CPA FIN Exam Overview:
| Certification Vendor: | AICPA / NASBA |
|---|---|
| Exam Name: | CPA Exam – Financial Accounting and Reporting (FAR) Section |
| Exam Number: | CPA-FAR (Financial Accounting and Reporting) |
| Exam Price: | USD 240–250 (per section, excludes application and jurisdiction fees) |
| Passing Score: | 75 (scaled score) |
| Certificate Validity Period: | 18 months (to pass all CPA sections after first pass) |
| Exam Format: | Task-Based Simulations (TBS), Multiple Choice Questions (MCQ) |
| Available Languages: | English |
| Related Certifications: | CPA ISC (Discipline) CPA BAR (Discipline) CPA AUD CPA REG CPA TCP (Discipline) |
| Real Exam Qty: | Approximately 50 MCQs + 7 task-based simulations (TBS) |
| Exam Duration: | 240 minutes |
| Recommended Training: | NASBA Candidate Guide AICPA CPA Exam Resources |
| Exam Registration: | AICPA CPA Exam Overview NASBA CPA Central |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based exam at Prometric test centers (or approved remote proctoring where available by jurisdiction) |
| Pre Condition: | No formal prerequisite, but most candidates are accounting graduates or have relevant coursework. Eligibility varies by U.S. state jurisdiction. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/article/learn-about-the-cpa-exam |
CPA FIN Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Select Financial Statement Accounts | - Assets and liabilities measurement
|
| State and Local Governments (S&LG) Accounting | - Fund accounting principles
|
| Financial Statement Preparation and Reporting | - Consolidation and reporting requirements
|
| Conceptual Framework, Standards, and Financial Reporting | - Conceptual framework of financial accounting
|
| Select Transactions | - Leases and financing transactions
|
Frequently Asked Questions for the CPA FIN Exam
The FIN exam, Finance, assesses whether a candidate can apply CPA knowledge to the skills measured by this credential. It is associated with the Certified Public Accountant (CPA) certification. The certification is positioned at the Professional level. Related credentials include CPA AUD, CPA REG, CPA BAR (Discipline), CPA ISC (Discipline), CPA TCP (Discipline).
The FIN exam includes Approximately 50 MCQs + 7 task-based simulations (TBS) questions and allows 240 minutes. Plan your pacing before exam day rather than calculating it under pressure. Timed sessions with Actual4dump practice tests can help you decide when to flag a difficult item, keep moving, and reserve enough time for a final review.
The published passing score for CPA Finance is 75 (scaled score), and the official exam fee is USD 240–250 (per section, excludes application and jurisdiction fees). A retake requires budgeting for the full official fee again, so it is sensible to complete several timed practice tests before scheduling. Consistent results across the 80 practice questions can give you a clearer picture of your readiness.
The stated prerequisite information for CPA Finance is: No formal prerequisite, but most candidates are accounting graduates or have relevant coursework. Eligibility varies by U.S. state jurisdiction. Before registering, review the eligibility details on the official exam page to confirm the requirements.
You can register for CPA Finance through the following channels:
The available exam delivery format is Computer-based exam at Prometric test centers (or approved remote proctoring where available by jurisdiction).
The following official training resources are recommended for CPA Finance:
After reviewing these training options, you can reinforce each topic with 80 practice questions from Actual4dump.
Yes. Actual4dump provides a free PDF demo so you can review the format and quality of the CPA Finance practice questions before placing an order. Your purchase includes 365 days of free updates, and you can extend the update service after expiration at a 50% discount.
If you take the corresponding FIN exam within 60 days of purchase and do not pass, you may apply for a full refund under the 100% Money Back Guarantee. Claims based on an exam taken within 3 days of purchase are not eligible; free materials, expired orders, and downloaded products that were not used before sitting for the exam are also excluded. The candidate name must match the payer name.
To apply, submit a scanned enrollment slip and the official Score Report PDF within 2 days after the exam. Eligible requests are processed within 7 days. If you prefer an alternative, you may receive two free products of equal value and keep the update service for your original purchase.
Delivery is instant after payment. Your download is also sent to your email within one minute; if it has not arrived within 2 hours, contact customer service. There is no limit on the number of computers on which the material can be installed.
The published CPA Finance outline contains 5 major domains. The opening domains include:
- Financial Statement Preparation and Reporting (official weight not provided)
- State and Local Governments (S&LG) Accounting (official weight not provided)
- Select Financial Statement Accounts (official weight not provided)
Review the complete Exam Topics section above for every domain and subtopic before planning your study time.
CPA Finance Sample Questions:
Question 1
The following statements about stock market ratios have been made:
1)The dividend yield is the annual dividend received by a shareholder expressed as a percentage of the share price.
2)The price earnings ratio is the ratio of the market value of a company's shares over the earnings from those shares.
3)The earnings per share is the profit for the year attributable to ordinary and preference shareholders, after tax has been paid.
Which of the above statements is correct?
A. 1, 2 and 3
B. 2 and 3 only
C. 1 and 2 only
D. 1 and 3 only
Question 2
Which ONE of the following statements concerning the issue of shares is correct?
A. A placing of shares involves an offer of shares to selected investors rather than to the general public
B. An offer for sale is an invitation to the general public to subscribe for shares not yet in issue
C. An offer for subscription is an invitation to the general public to subscribe for shares already in issue
D. A bonus issue raises finance through an offer of shares to existing shareholders
Question 3
Akkadia Co expects sales revenue of $20 million for the coming year. It also aims to achieve the following ratios: current ratio of 2.5:1; sales revenue to current assets of 4:1; and acid test ratio of 2:1.
Based on this, what will be the forecast for inventory?
A. $3 million
B. $6 million
C. $4 million
D. $1 million
Question 4
The following statements concerning sources of finance have recently been made:
1) Under a finance lease arrangement, thelesseris responsible for servicing and maintaining the leased equipment.
2) Under an invoice discounting arrangement, the invoice discounter undertakes responsibility for collecting the debts.
Which ONE of the following combinations (true/false) is correct?
A. Statement 1 = False, Statement 2 = True
B. Statement 1 = True, Statement 2 = True
C. Statement 1 = True, Statement 2 = False
D. Statement 1 = False, Statement 2 = False
Question 5
Which ONE of the following methods of investment appraisal is consistent with the objective of shareholder wealthmaximization?
A. Payback period
B. Accounting rate of return
C. Net present value
D. Internal rate of return
Solutions:
| Question 1 Answer: C | Question 2 Answer: A | Question 3 Answer: D | Question 4 Answer: D | Question 5 Answer: C |
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