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Last Updated: Jul 25, 2026

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CPA FR Exam Syllabus Topics:

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