Accounting and Financial Reporting Exam

Only available as part of a package

Note about new recorded eLearning Courses: The exam-related content will stay the same between the new and old courses.  There will be a month delay before the old course is removed, as some candidates may be going through the old course and prefer to finish it.

Over time, we'll update the recorded courses as some of the non-exam study content will be updated, and the video quality will improve as the technology changes. The content specific to the exams will stay the same, as the exam topics are focused on best practices. 

For the accounting exam, the GAAFR Blue Book is still recommended as a primary resource. The recorded courses often duplicate the content in the Blue Book.

  1. A collection of 36 hours of training videos covering content for the CPFO Accounting and Financial Reporting Exam.
    1. Government Accounting Intensive Series
      1. Seven sessions totaling 14 hours of viewing
    2. Evaluating Internal Controls
      1. Four sessions totaling 8 hours of viewing
    3. Fundamentals of Preparing an Annual Comprehensive Financial Report
      1. Six sessions totaling 12 hours of viewing
    4. Government-wide Financial Statements
      1. One session - 2 hours
  2. A practice test consisting of 40 questions
  3. A practice test consisting of 20 questions
  4. Study terms and Concepts Handout - available in the Handouts tab
    1. Use this to track learning of the main concepts and to develop flashcards

Key:

Complete
Failed
Available
Locked
Government Accounting Intensive Series
GAIS Presentation - All Sessions
Open to download resource.
Open to download resource.
You must register to access.
GAIS Session 1
Open to view video.
Open to view video.
You must register to access.
GAIS Session 2
Open to view video.
Open to view video.
You must register to access.
GAIS Session 3
Open to view video.
Open to view video.
You must register to access.
GAIS Session 4
Open to view video.
Open to view video.
You must register to access.
GAIS Session 5
Open to view video.
Open to view video.
You must register to access.
GAIS Session 6
Open to view video.
Open to view video.
You must register to access.
GAIS Session 7
Open to view video.
Open to view video.
You must register to access.
Evaluating Internal Controls
Evaluating Interal Controls Slides - All Sessions
Open to download resource.
Open to download resource.
You must register to access.
Evaluating Internal Controls Session 1
Open to view video.
Open to view video.
You must register to access.
Evaluating Internal Controls Session 2
Open to view video.
Open to view video.
You must register to access.
Evaluating Internal Controls Session 3
Open to view video.
Open to view video.
You must register to access.
Evaluating Internal Controls Session 4
Open to view video.
Open to view video.
You must register to access.
Fundamentals of Preparing an ACFR
ACFR Slides
Open to download resource.
Open to download resource. All of the PPT slides for the six session Fundamentals of Understanding an ACFR. 642 Slides.
You must register to access.
Understanding ACFR Session 1
Open to view video.
Open to view video.
You must register to access.
Understanding ACFR Session 2
Open to view video.
Open to view video.
You must register to access.
Understanding ACFR Session 3
Open to view video.
Open to view video.
You must register to access.
Understanding ACFR Session 4
Open to view video.
Open to view video.
You must register to access.
Understanding ACFR Session 5
Open to view video.
Open to view video.
You must register to access.
Understanding ACFR Session 6
Open to view video.
Open to view video.
You must register to access.
Government-wide Financial Statements
Government-wide Financial Statements Presentation Slides
Open to download resource.
Open to download resource.
You must register to access.
Government-wide Financial Statements Video
Open to view video.
Open to view video.
You must register to access.
Practice Tests
Accounting and Financial Reporting Practice Test
40 Questions  |  Unlimited attempts  |  32/40 points to pass  |  Graded as Pass/Fail
40 Questions  |  Unlimited attempts  |  32/40 points to pass  |  Graded as Pass/Fail A forty-question practice test covering topics from the Accounting and Financial Reporting exam content outline.
You must register to access.
Practice Test #2
20 Questions  |  Unlimited attempts  |  16/20 points to pass  |  Graded as Pass/Fail
20 Questions  |  Unlimited attempts  |  16/20 points to pass  |  Graded as Pass/Fail This 20-question practice test covers the following topics: Grant Accounting, Transmittal Letter and MD&A, Assessing near-term financial position, Assessing net position, Assessing economic condition and Fund balance classification.
You must register to access.
GASB Links
GASB 75 and 84 Links
75: https://gasb.org/page/pronouncement?pageId=/standards-and-guidance/pronouncements/summary-statement-no-75.html&isStaticPage=true 84: https://gasb.org/page/pronouncement?pageId=/standards-and-guidance/pronouncements/summary-statement-no-84.html&isStaticPage=true
You must register to access.