CPFO: Accounting and Financial Reporting Practice Test

CPFO-Accounting-and-Financial-Reporting test Format | Course Contents | Course Outline | test Syllabus | test Objectives

Exam Name: Certified Public Finance Officer (CPFO): Accounting and Financial Reporting
Exam Administered by: Government Finance Officers Association (GFOA)
Number of Questions: 100 multiple-choice questions
Question Format: Each question has a stem with four possible answers; only one answer is correct or best. Each question is worth one point.
Time Allotted: Typically- the full CPFO exams allow up to 3.5 hours- but specific timing for the Accounting and Financial Reporting test is not explicitly stated; candidates are expected to complete within the allotted test session time.
Passing Score: Candidates must correctly answer at least 80% of the questions to pass the exam.

Accounting: 30%
Auditing: 25%
Financial Reporting: 25%
Interpretations and Analysis of Financial Statements: 10%
Internal Controls: 10%

1. Accounting

- Fund Accounting:
- Structure and use of governmental- proprietary- and fiduciary funds.
- Accounting for general funds- special revenue funds- capital projects funds- debt service funds- enterprise funds- internal service funds- and trust/agency funds.
- Modified accrual and accrual basis of accounting.

- GASB Standards:
- Application of GASB Statements and Interpretations (e.g.- GASB 34- GASB 68- GASB 87).
- Accounting for pensions- other post-employment benefits (OPEB)- and leases.
- Recognition of deferred inflows and outflows of resources.

- Budgetary Accounting:
- Integration of budgets into accounting systems.
- Encumbrance accounting and its impact on financial records.
- Budgetary control and reporting.
- Revenue and Expenditure Recognition:
- Criteria for recognizing revenues and expenditures under modified accrual accounting.
- Accounting for grants- intergovernmental revenues- and tax revenues.
- Treatment of non-exchange transactions (e.g.- grants- donations).

- Capital Assets and Long-Term Liabilities:
- Accounting for general property- plant- and equipment (PP&E).
- Depreciation and impairment of capital assets.
- Recording long-term debt- including bonds and leases.

- Journal Entries and Ledger Reconciliation:
- Preparation of journal entries for governmental transactions.
- Reconciling general ledger accounts to subsidiary ledgers.
- Adjusting entries for accruals- deferrals- and reclassifications.

- Fund Balance (Nonspendable- Restricted- Committed- Assigned- Unassigned)
- Governmental Accounting Standards Board (GASB)
- Modified Accrual Basis
- Full Accrual Basis
- Encumbrances
- Deferred Inflows/Outflows of Resources
- Net Position (Net Investment in Capital Assets- Restricted- Unrestricted)
- Capital Assets
- Long-Term Liabilities
- Non-Exchange Transactions
- Interfund Transfers
- Chart of Accounts

2. Auditing

- Governmental Auditing Standards:
- Application of Generally Accepted Government Auditing Standards (GAGAS- or Yellow Book).
- Differences between financial audits- performance audits- and attestation engagements.

- Compliance Auditing:
- Auditing compliance with federal and state regulations (e.g.- Uniform Guidance for federal grants).
- Single Audit Act requirements for entities receiving federal funds.
- Testing compliance with laws- regulations- and grant agreements.

- Performance Auditing:
- Evaluating economy- efficiency- and effectiveness of government programs.
- Developing audit objectives- scope- and methodology for performance audits.
- Reporting findings and recommendations.

- Audit Planning and Execution:
- Risk assessment and materiality in audit planning.
- Developing an audit plan and program.
- Gathering and evaluating audit evidence.

- Audit Reporting:
- Structure and content of audit reports (e.g.- unmodified- qualified- adverse- or disclaimer opinions).
- Reporting on internal control deficiencies and noncompliance.
- Management letters and recommendations.

- Generally Accepted Government Auditing Standards (GAGAS)
- Single Audit
- Uniform Guidance (2 CFR Part 200)
- Materiality
- Audit Risk
- Internal Control Deficiencies
- Unmodified Opinion
- Qualified Opinion
- Adverse Opinion
- Disclaimer of Opinion
- Audit Evidence
- Performance Audit
- Compliance Audit

3. Financial Reporting

- Comprehensive Annual Financial Report (CAFR):
- Structure of a CAFR: introductory- financial- and statistical sections.
- Government-wide financial statements (Statement of Net Position- Statement of Activities).
- Fund financial statements for governmental- proprietary- and fiduciary funds.

- GASB Reporting Requirements:
- GASB 34: Basic financial statements and management’s discussion and analysis (MD&A).
- GASB 68: Pension reporting and net pension liability.
- GASB 87: Lease accounting and disclosures.

- Financial Statement Elements:
- Reporting assets- liabilities- deferred inflows/outflows- and net position.
- Presentation of revenues- expenditures- and changes in fund balance.
- Reconciliation between government-wide and fund financial statements.

- Notes to Financial Statements:
- Disclosure requirements for significant accounting policies- commitments- and contingencies.
- Notes on pensions- OPEB- and debt obligations.

- Supplementary Information:
- Required supplementary information (RSI)- such as budgetary comparison schedules.
- Combining and individual fund statements.

- External Reporting Requirements:
- Compliance with Securities and Exchange Commission (SEC) requirements for municipal bonds.
- Reporting to the Electronic Municipal Market Access (EMMA) system.

- Comprehensive Annual Financial Report (CAFR)
- Government-Wide Financial Statements
- Fund Financial Statements
- Management’s Discussion and Analysis (MD&A)
- Net Pension Liability
- Required Supplementary Information (RSI)
- Notes to Financial Statements
- Reconciliation
- Electronic Municipal Market Access (EMMA)
- Fiduciary Activities
- Component Units
- Blended vs. Discretely Presented Component Units

4. Interpretations and Analysis of Financial Statements

- Financial Statement Analysis:
- Analyzing government-wide and fund financial statements.
- Assessing liquidity- solvency- and operational efficiency.
- Evaluating trends in revenues- expenditures- and fund balances.

- Ratio Analysis:
- Calculating and interpreting financial ratios (e.g.- debt-to-asset ratio- current ratio- operating margin).
- Comparing ratios to industry benchmarks or historical trends.
- Limitations of ratio analysis in the public sector.

- Performance Metrics:
- Measuring financial performance for governmental and proprietary funds.
- Assessing cost efficiency and service delivery outcomes.
- Using key performance indicators (KPIs) for decision-making.

- Cost Analysis and Allocation:
- Allocating costs across programs and funds.
- Analyzing direct and indirect costs in government operations.
- Cost-benefit analysis for public projects.

- Long-Term Financial Planning:
- Evaluating capital budgeting decisions and their impact on financial statements.
- Assessing financial sustainability and long-term liabilities.
- Forecasting revenues and expenditures for multi-year planning.

- Liquidity Ratios
- Solvency Ratios
- Debt-to-Asset Ratio
- Current Ratio
- Operating Margin
- Fund Balance Analysis
- Cost Allocation
- Direct vs. Indirect Costs
- Key Performance Indicators (KPIs)
- Financial Sustainability
- Capital Budgeting
- Trend Analysis

5. Internal Controls

- Internal Control Frameworks:
- Application of the COSO (Committee of Sponsoring Organizations) framework.
- Five components of internal control: control environment- risk assessment- control activities- information and communication- and monitoring.

- Control Activities:
- Segregation of duties in financial processes.
- Authorization and approval procedures for transactions.
- Physical controls over assets and records.

- Risk Assessment:
- Identifying financial and operational risks in government entities.
- Assessing the likelihood and impact of risks.
- Mitigating risks through control activities.

- Compliance with Regulations:
- Ensuring compliance with federal and state laws (e.g.- Uniform Guidance- Sarbanes-Oxley for public entities).
- Internal controls over federal grant funds.

- Monitoring and Evaluation:
- Continuous monitoring of internal control effectiveness.
- Performing internal audits to evaluate controls.
- Correcting identified deficiencies.

- Technology and Internal Controls:
- Role of information systems in financial controls.
- Safeguarding financial data through IT controls.
- Addressing cybersecurity risks in financial reporting.

- COSO Framework
- Control Environment
- Risk Assessment
- Control Activities
- Segregation of Duties
- Authorization Controls
- Physical Controls
- Monitoring Activities
- Internal Audit
- Uniform Guidance
- Cybersecurity Controls
- Control Deficiencies

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GFOA
Q&As Covers the Following Domains
- Accounting
- Auditing
- Financial Reporting
- Interpretations and Analysis of Financial Statements
- Internal Controls
CPFO
CPFO: Accounting and Financial Reporting - 2026
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Question: 1057
A government's fiduciary funds include a custodial fund holding resources for another government.
Which financial statements are required for fiduciary funds?
A. Balance sheet and statement of revenues, expenditures, and changes in fund balance
B. Statement of fiduciary net position and statement of changes in fiduciary net position
C. Statement of net position and statement of activities
D. Statement of cash flows and statement of changes in net position
Answer: B
Explanation: Fiduciary funds require a statement of fiduciary net position and a statement of changes in
fiduciary net position. Governmental fund statements like balance sheet and statement of revenues and
expenditures are not used for fiduciary funds.
Question: 1058
During a performance audit, you use a regression analysis to determine factors affecting program
outcomes. Which of the following best describes the purpose of this analysis?
A. To confirm compliance with program regulations
B. To identify relationships between variables influencing effectiveness
C. To verify the accuracy of financial transactions
D. To assess the adequacy of internal controls
Answer: B
Explanation: Regression analysis is a statistical technique used to identify and quantify relationships
between independent variables and outcomes, helping auditors understand factors affecting program
effectiveness.
Question: 1059
A government entity issues bonds at a premium of $100,000. The bonds have a face value of $1,000,000,
coupon rate 5%, market rate 4%, payable annually for 5 years. What is the journal entry to record the
first interest payment using effective interest method?
A. Debit Interest Expense $40,000; Credit Cash $50,000; Credit Premium on Bonds Payable $10,000
B. Debit Interest Expense $44,000; Credit Cash $50,000; Credit Premium on Bonds Payable $6,000
C. Debit Interest Expense $40,000; Credit Cash $50,000; Debit Premium on Bonds Payable $10,000
D. Debit Interest Expense $44,000; Credit Cash $50,000; Debit Premium on Bonds Payable $6,000
Answer: D
Explanation: Carrying amount = $1,000,000 + $100,000 = $1,100,000
Interest expense = $1,100,000 � 4% = $44,000
Coupon payment = $1,000,000 � 5% = $50,000
Amortization of premium = Coupon payment - Interest expense = $50,000 - $44,000 = $6,000
Journal entry: Debit Interest Expense $44,000; Credit Cash $50,000; Credit Premium on Bonds Payable
$6,000.
Question: 1060
A governmental fund reports the following: Revenues $120 million, expenditures $100 million, other
financing sources $15 million, and other financing uses $5 million. The beginning fund balance was $30
million. What is the ending fund balance?
A. $60 million
B. $45 million
C. $50 million
D. $40 million
Answer: A
Explanation: Ending fund balance = Beginning fund balance + Revenues - Expenditures + Other
financing sources - Other financing uses
= $30M + $120M - $100M + $15M - $5M = $60M. But since the options do not include $60M,
rechecking: $30M + ($120M - $100M) + ($15M - $5M) = $30M + $20M + $10M = $60M.
Question: 1061
The County of Maplewood is preparing its government-wide financial statements under GASB 34.
During 2026, the county incurred $500,000 in interest expense on general obligation bonds used to
finance a new courthouse. The courthouse construction is 60% complete, and $300,000 of the interest
qualifies for capitalization. How should the interest expense be reported in the Statement of Activities?
A. $500,000 as a note disclosure only
B. $500,000 as a program expense under general government
C. $300,000 as a program expense and $200,000 as a capital asset
D. $200,000 as a program expense and $300,000 as a capital asset
Answer: D
Explanation: Under GASB 34, interest expense on debt used to finance capital assets under construction
may be capitalized if it meets specific criteria. The $300,000 qualifying interest is capitalized as part of
the courthouse's cost in the government-wide Statement of Net Position, while the remaining $200,000 is
reported as a program expense in the Statement of Activities under general government functions, as it is
not directly tied to a specific program.
Question: 1062
A government entity performs a cost-benefit analysis for a park renovation costing $3,000,000, with
annual benefits of $600,000 and maintenance costs of $100,000 for 12 years. The discount rate is 6%.
What is the NPV?
A. $1,200,345
B. $1,191,900
C. $1,600,345
D. $1,400,345
Answer: B
Explanation: Net annual benefit = $600,000 - $100,000 = $500,000. PV of benefits = $500,000 � [(1 -
(1.06)^-12) / 0.06] = $500,000 � 8.3838 = $4,191,900. NPV = $4,191,900 - $3,000,000 = $1,191,900.
Question: 1063
A government's OPEB expense includes amortization of deferred inflows of $300,000 and deferred
outflows of $150,000. What is the net effect on OPEB expense?
A. $450,000 increase
B. $150,000 decrease
C. $150,000 increase
D. No effect
Answer: B
Explanation: Amortization of deferred inflows decreases expense, while amortization of deferred outflows
increases expense. Net effect = $150,000 (increase) - $300,000 (decrease) = $150,000 decrease.
Question: 1064
A state agency is implementing COSO's information and communication component. During an audit, it's
found that financial reports are not shared with the board in a timely manner, delaying decision-making.
Which COSO principle is violated, and what should be done?
A. Conduct ongoing monitoring; perform quarterly audits
B. Communicate relevant information; establish a reporting schedule
C. Develop control activities; automate report generation
D. Establish a control environment; train staff on reporting
Answer: B
Explanation: COSO's Principle 14 requires effective communication of relevant information to internal
and external parties. Delayed financial reports to the board indicate a failure in timely communication,
violating this principle. Establishing a formal reporting schedule ensures timely sharing of financial
information. Monitoring, control activities, and the control environment are important but do not directly
address the communication issue.
Question: 1065
During a performance audit of a city's waste management program, the auditor aims to evaluate the
program's effectiveness in reducing landfill waste. The audit objective is to assess whether the recycling
initiative has achieved a 20% reduction in landfill waste over two years. Data shows a 15% reduction,
with a statistical significance of p = 0.04. Which methodology should the auditor adopt to strengthen the
audit's findings?
A. Conduct a survey of resident satisfaction with the recycling program.
B. Perform a trend analysis of landfill waste volumes over five years.
C. Verify the accuracy of waste volume data through third-party records.
D. Use a control group comparison with a neighboring city without a recycling program.
Answer: D
Explanation: To strengthen the findings on the program's effectiveness, a control group comparison with
a neighboring city without a recycling program would help isolate the impact of the recycling initiative
on the 15% reduction. This methodology controls for external factors (e.g., population changes) that
might affect landfill waste, providing a clearer causal link. A survey of resident satisfaction measures
perception, not effectiveness, while trend analysis or data verification does not directly address causality.
Question: 1066
A county's combining statement for nonmajor governmental funds shows a fund balance of $5 million for
the debt service fund. During the year, the county issued $10 million in bonds and paid $2 million in
principal. How should the bond issuance be reflected in the combining statement?
A. As an increase in fund balance of $10 million
B. As a revenue item of $10 million
C. As an other financing source of $10 million
D. As a liability increase of $10 million
Answer: C
Explanation: In governmental fund financial statements, bond issuances are not recorded as revenues but
as other financing sources under GASB standards. The $10 million bond issuance would be reported as
an other financing source in the combining statement for nonmajor governmental funds, increasing the
fund balance indirectly through the statement of revenues, expenditures, and changes in fund balance.
The principal payment of $2 million would be recorded as an expenditure.
Question: 1067
A government entity purchases equipment for $600,000. It trades in old equipment with a book value of
$100,000 and receives $150,000 trade-in allowance. What is the journal entry?
A. Debit Equipment $600,000; Credit Equipment $100,000; Debit Cash $50,000
B. Debit Equipment $600,000; Credit Equipment $150,000; Credit Cash $450,000
C. Debit Equipment $600,000; Credit Equipment $100,000; Credit Cash $350,000; Credit Gain $50,000
D. Debit Equipment $600,000; Credit Equipment $100,000; Credit Cash $450,000; Credit Gain $50,000
Answer: D
Explanation: New equipment cost $600,000
Old equipment removed at book value $100,000
Trade-in allowance $150,000, so cash paid = $600,000 - $150,000 = $450,000
Gain on trade-in = $150,000 - $100,000 = $50,000
Question: 1068
A county's debt service fund has a beginning fund balance of $300,000, receives $1,200,000 in taxes, and
pays $1,100,000 in bond principal and $100,000 in interest. Using the modified accrual basis, what is the
ending fund balance?
A. $200,000
B. $300,000
C. $400,000
D. $500,000
Answer: B
Explanation: The debt service fund uses the modified accrual basis. Ending fund balance is: Beginning
fund balance ($300,000) + Revenues ($1,200,000) - Expenditures ($1,100,000 principal + $100,000
interest) = $300,000 + $1,200,000 - $1,200,000 = $300,000.
Question: 1069
An auditor identifies a material weakness in a county's internal controls over financial reporting, leading
to a $1 million misstatement in debt reporting. The misstatement is corrected before the audit report is
issued. What type of opinion should the auditor issue?
A. Adverse opinion
B. Unmodified opinion
C. Qualified opinion
D. Disclaimer of opinion
Answer: B
Explanation: If a material misstatement is corrected before the audit report is issued, the financial
statements are fairly presented, warranting an unmodified opinion under PCAOB AS 3101. The material
weakness must still be reported in the audit report.
Question: 1070
In a Single Audit, which of the following reports is required to be issued by the auditor?
A. Report on the financial statements only
B. Report on compliance for each major program and internal control over compliance
C. Report on internal control over financial reporting only
D. Report on the entity's performance measures
Answer: B
Explanation: The Single Audit requires the auditor to issue reports on compliance for each major federal
program and on internal control over compliance, in addition to the financial statements audit report.
Question: 1071
A government uses a cost driver of machine hours to allocate $600,000 of overhead. Program X uses
1,200 machine hours, Program Y uses 800 machine hours. What is the overhead allocated to Program X?
A. $360,000
B. $400,000
C. $480,000
D. $300,000
Answer: A
Explanation: Total machine hours = 1,200 + 800 = 2,000
Program X allocation = (1,200 / 2,000) � $600,000 = $360,000
Question: 1072
During audit planning for a city's utility fund, the auditor identifies a significant risk of fraud in revenue
recognition due to manual billing adjustments. Which audit procedure best addresses this risk?
A. Perform a walkthrough of the billing adjustment process.
B. Test a sample of adjustments for authorization and accuracy.
C. Review the utility's revenue trend analysis.
D. Verify the segregation of duties in billing.
Answer: B
Explanation: Testing a sample of billing adjustments for authorization and accuracy directly addresses the
fraud risk by examining whether adjustments are legitimate and properly documented. A walkthrough or
segregation review provides context but is less specific, and trend analysis is too broad to target fraud.
Question: 1073
A county's finance team fails to submit its ACFR to EMMA by the CDA deadline of 180 days after
fiscal year-end. The county's fiscal year ends September 30, 2026. What is the consequence under SEC
Rule 15c2-12?
A. Automatic default on outstanding bonds
B. Disclosure of noncompliance in future official statements
C. Immediate SEC audit
D. Suspension of bond trading on EMMA
Answer: B
Explanation: SEC Rule 15c2-12 requires issuers to disclose material noncompliance with continuing
disclosure agreements in their official statements for new bond issues within the past five years. Failure
to submit the ACFR by the deadline (March 29, 2026, for a September 30, 2026, fiscal year-end)
constitutes noncompliance, which must be disclosed in future official statements.
Question: 1074
A government auditor is evaluating materiality for a financial statement audit of a municipality with total
assets of $500 million and total revenues of $200 million. Which of the following quantitative
benchmarks is most appropriate for determining materiality?
A. 0.5% of total assets
B. 1% of total revenues
C. 5% of total assets
D. 2% of total revenues
Answer: A
Explanation: Materiality in government audits is often set at a conservative level, commonly between
0.5% and 1% of a relevant base such as total assets or revenues. For a municipality, 0.5% of total assets
($2.5 million) is a typical benchmark to ensure material misstatements are identified. Higher percentages
like 5% are too high and would risk overlooking material errors.
Question: 1075
A government entity has a prepaid insurance balance of $15,000 at the beginning of the year. During the
year, $18,000 insurance is purchased. Insurance expense for the year is $20,000. What is the prepaid
insurance balance at year-end?
A. $13,000
B. $15,000
C. $18,000
D. $23,000
Answer: A
Explanation: Ending prepaid insurance = Beginning prepaid + Purchases - Expense = $15,000 + $18,000
- $20,000 = $13,000
Question: 1076
A municipal government issues two special revenue funds: Fund A and Fund B. The government wants
to present combining statements for these funds in the RSI section. Which of the following best describes
the purpose of combining fund statements?
A. To consolidate all funds into a single statement
B. To report only the total fund balances without detail
C. To present individual fund financial statements separately and then combined
D. To eliminate interfund transactions
Answer: C
Explanation: Combining fund statements present the financial information of individual funds separately
and then combined to provide detailed transparency and allow users to see each fund's financial position
and results of operations, which is required supplementary information for funds with similar purposes.
Question: 1077
A city's Single Audit reveals that internal controls over a major federal program are ineffective, resulting
in material noncompliance. The auditor calculates the questioned costs as 10% of the $5 million program
budget. What is the amount of questioned costs, and how should it be reported?
A. $500,000, reported in the Schedule of Findings and Questioned Costs
B. $50,000, reported in the management letter
C. $500,000, reported only if it leads to an adverse opinion
D. $5,000, reported in the opinion paragraph
Answer: A
Explanation: Questioned costs are calculated as 10% of $5,000,000 = $500,000. Under Uniform
Guidance, material noncompliance and associated questioned costs must be reported in the Schedule of
Findings and Questioned Costs, regardless of the opinion type, to inform federal agencies.
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