CPA Australia · Foundation exam · Ninth edition
CPA Australia Foundations of Accounting Exam
Double entry, accruals, inventories, property, plant and equipment, internal control and basic financial statements. 100 multiple-choice questions, four options each, 195 minutes, closed book, scaled score with 540 of 900 to pass.
Time
195 minutes
Book
Closed book
Pass mark
540 / 900
Module weights
From the ninth edition outline on cpaaustralia.com.au. Our diagnostics and mock papers draw questions in these proportions.
1.The purpose of accounting
15%2.Double entry
35%3.Accruals
10%4.Inventories
5%5.Property, plant and equipment
10%6.Internal control and reconciliations
15%7.Financial statements
10%
5 practice questions
Original questions, one or two per module, with the explanation and the paragraph each answer rests on. The full bank of 200 questions, the diagnostic and your wrong-question list are in the free dashboard.
Under the Conceptual Framework for Financial Reporting, who are the primary users to whom general purpose financial reports are directed?
Frequently asked questions
How long is the CPA Australia Foundations of Accounting exam?
195 minutes. It is 100 multiple-choice questions, four options each, closed book. On-screen calculator.
What does the Foundations of Accounting exam weight most heavily?
Module 2, Double entry (35%), and Module 1, The purpose of accounting (15%). The ninth edition outline publishes a weighting for every module; the table on this page lists them all.
What score do I need to pass Foundations of Accounting?
CPA Australia reports a scaled score from 100 to 900, and 540 is a pass. The raw mark behind it is not published.
Other Foundation exams
Exam rules from CPA Australia . EstatePass is not affiliated with CPA Australia; questions are our own, written from public standards and legislation.