CPA FIN Q&A - in .pdf

  • Exam Code: FIN
  • Exam Name: Finance
  • Updated: Oct 08, 2026
  • Q & A: 80 Questions and Answers
  • PDF Price: $49.99
  • Printable CPA FIN PDF Format. It is an electronic file format regardless of the operating system platform.
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CPA FIN Q&A - Testing Engine

  • Exam Code: FIN
  • Exam Name: Finance
  • Updated: Oct 08, 2026
  • Q & A: 80 Questions and Answers
  • Install on multiple computers for self-paced, at-your-convenience training.
  • PC Test Engine Price: $49.99
  • Testing Engine

CPA FIN Value Pack (Frequently Bought Together)

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  • Value Pack Total: $99.98  $69.99
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About CPA Finance - FIN Exam Actual Tests

A credential tied to CPA Finance tells employers you can do the work, not just talk about it. Prepare for the FIN exam with 80 expert-verified practice questions from Prep4sureGuide.

CPA FIN Exam Overview:

Certification Vendor:AICPA / NASBA
Exam Name:Financial Accounting and Reporting
Exam Number:FAR
Certificate Validity Period:30 months from first passed section
Exam Format:Multiple-Choice Questions (MCQ), Task-Based Simulations (TBS)
Related Certifications:Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)
Auditing and Attestation (AUD)
Taxation and Regulation (REG)
Real Exam Qty:57-74
Exam Duration:240 minutes
Available Languages:English
Exam Price:$262.64 - $359 USD per section
Passing Score:75 (scaled 0-99)
Recommended Training:AICPA Learning & Exam Prep
NASBA Candidate Resources
Exam Registration:AICPA CPA Exam Portal
NASBA CPA Exam Services
Prometric Scheduling
Sample Questions:Free Download FIN Actual tests
Exam Way:Computer-based, proctored at Prometric test centers or online proctored
Pre Condition:Bachelor's degree with 150 credit hours (most jurisdictions); 24-30 hours upper-level accounting coursework; eligibility determined by State Board of Accountancy
Official Syllabus URL:https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints

CPA FIN Exam Syllabus Topics:

SectionWeightObjectives
State and Local Governments5-15%- Governmental reporting and note disclosures
- Fund financial statements and government-wide statements
- Governmental accounting concepts and standards
Select Financial Statement Accounts30-40%- Equity: capital stock, retained earnings, comprehensive income
- Liabilities: payables, debt, leases, contingencies
- Assets: cash, receivables, inventory, investments, PP&E, intangibles
- Revenue recognition and expense recognition
Not-for-Profit Entities5-15%- Disclosures and reporting requirements
- Revenue, contributions, and net asset classifications
- Reporting model and financial statements
Conceptual Framework, Standard-Setting and Financial Reporting25-35%- Public company reporting requirements
- General purpose financial statements
- Conceptual framework and standard-setting
- Special purpose frameworks
Select Transactions20-30%- Foreign currency transactions and translation
- Derivatives and hedge accounting
- Fair value measurements
- Business combinations and consolidations
- Accounting changes and error corrections

Everything Candidates Ask About the FIN Exam

The CPA Finance exam (exam code FIN) is the official CPA exam that leads to the Certified Public Accountant (CPA) certification, sitting at the Professional level of the CPA certification track. It is also connected with Auditing and Attestation (AUD), Taxation and Regulation (REG), Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP). If this is the credential you are working toward, the 80 practice questions at Prep4sureGuide map directly to its objectives.

The CPA Finance exam includes 57-74 questions, and you have 240 minutes to complete them. Divide the time limit by the question count and you get a tight average pace per item, so train yourself to flag time-consuming questions and return to them later instead of getting stuck. Before test day, run at least one full timed session in the Prep4sureGuide test engine under the same limits — the clock should never surprise you.

The passing score for CPA Finance is 75 (scaled 0-99), and the official registration fee is $262.64 - $359 USD per section. A failed attempt means paying that fee in full again, so your preparation budget deserves the same attention as your study plan. A practical rule: book your exam date only after you can finish a Prep4sureGuide practice test comfortably above the passing score more than once.

According to CPA, candidates should meet the following before registering: Bachelor's degree with 150 credit hours (most jurisdictions); 24-30 hours upper-level accounting coursework; eligibility determined by State Board of Accountancy. Requirements can change, so confirm the latest details on the official exam page before you register.

You can register for the CPA Finance exam through the official channels below:

Exam delivery: Computer-based, proctored at Prometric test centers or online proctored.

CPA lists the following official training options for this exam:

Formal training builds the theory; pair it with the 80 practice questions from Prep4sureGuide to find out whether you are genuinely ready for the exam.

Yes. A free PDF demo of the FIN practice questions is available to download, so you can judge the format and quality before paying anything. Every purchase also includes 365 days of free updates, and if your product expires you can extend the update service at a 50% discount.

Your order is covered by a conditional 100% money-back guarantee: if you take the corresponding exam within 60 days of purchase and do not pass, you may apply for a full refund. Exams taken within 3 days of purchase are not eligible, nor are free materials or expired orders, and the candidate name must match the payer name. To claim, submit a scanned enrollment slip and your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Prefer to keep studying? You can instead exchange your purchase for two free products of equal value while keeping the update service on your original one. Delivery itself is immediate: your product unlocks for instant download right after payment and a copy is emailed to you within a minute — if nothing arrives within 2 hours, contact our support team. There is no limit on the number of computers you can install it on.

The CPA Finance blueprint is divided into 5 major domains, starting with Select Financial Statement Accounts (30-40%), Not-for-Profit Entities (5-15%), and Select Transactions (20-30%). The full breakdown, including every subdomain and its weighting, is listed in the Exam Topics section above — review it against your own weak areas before scheduling the exam.

CPA Finance Sample Questions:

Question #1

An analysis of the financial statements of Ordos Co revealed the following:
1.A higher than average inventory holding period
2.A lower than average acid-test ratio
3.A higher than average payment period for trade payables
4.A lower than average sales to fixed assets ratio
Which TWO of the above factors are consistent with overtrading?

  • A. 2 and 3
  • B. 1 and 4
  • C. 3 and 4
  • D. 1 and 2
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #2

Pecking order theory states that, when financing new investment opportunities, a business will prefer to use:
1.Internal finance rather than external finance.
2.Equity rather than debt.
Which ONE of the following combinations (true/false) concerning the above statements is correct?

  • A. Statement 1 = False, Statement 2 = False
  • B. Statement 1 = False, Statement 2 = True
  • C. Statement 1 = True, Statement 2 = False
  • D. Statement 1 = True, Statement 2 = True
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #3

Shares in Crate Co have an expected rate of return of 9% and a beta of 0.8. Shares in Lore Co have a beta of 1.2. The expected market rate of return is 10%.
Using the Capital Asset Pricing Model (CAPM), what is the expected rate of return for shareholders in Lore Co?

  • A. 8*7%
  • B. 11*0%
  • C. 13*5%
  • D. 13*0%
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #4

Consider the following types of financial instruments:
1.Equity shares
2.Forward interest rate agreements
3.Convertible bonds
4.Cash deposits
Which of the above are regarded as primary financial instruments?

  • A. 2 and 3
  • B. 1 and 4
  • C. 3 and 4
  • D. 1 and 2
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #5

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. A bonus issue raises finance through an offer of shares to existing shareholders
  • D. An offer for subscription is an invitation to the general public to subscribe for shares already in issue
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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