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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual Framework is concerned about?

A) members of the public who have small investment holdings in the company
B) governments and regulatory bodies
C) potential investors in the company
D) a company's executive management

2. Which one of the following examples would not represent an agency cost?

A) the cost of employing an internal auditor
B) the cost of preparing a cost-benefit report for a new project
C) the cost of engaging an external auditor
D) the cost of preparing a financial report for shareholders

3. Which one of the following statements differentiates semi-strong form efficiency from strong form efficiency in the context of the efficient market hypothesis?

A) Semi-strong form efficiency addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
B) Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.
C) Semi-strong form efficiency does not reflect knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.
D) Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.

4. Which one of the following statements is not correct in respect of manual accounting systems?

A) They are bulky to store compared to computer systems.
B) Risk of error is greater and the quality of outputs is inferior.
C) It is easy to make corrections.
D) Productivity in manual systems is lower than computer systems.

5. Variations in the regulatory regime over financial reporting in different countries is attributable to a range of differences including

A) company structures, ownership, local culture and the level of development of the country.
B) consumer laws, taxation requirements and the extent to which the country has adopted international financial reporting standards.
C) the extent to which the country has adopted international financial reporting standards and the requirements of local securities exchange.
D) the needs of investors, creditors, employees, lending institutions and taxation authorities.

Solutions: