Download GAQM : CPFA-001 Questions & Answers as PDF & Test Software
Updated: Sep 05, 2026
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GAQM CPFA-001 Exam Overview:
| Certification Vendor: | Global Association for Quality Management (GAQM) |
|---|---|
| Exam Name: | Certified Professional Financial Accountant (CPFA) Exam |
| Exam Number: | CPFA-001 |
| Exam Duration: | 60 minutes |
| Exam Format: | Multiple Choice Questions (MCQ), AI-proctored online |
| Passing Score: | 70% (35 out of 50) |
| Available Languages: | English |
| Real Exam Qty: | 50 |
| Certificate Validity Period: | Lifetime (no renewal required) |
| Exam Price: | Approx. $200–$300 USD |
| Recommended Training: | GAQM Recommended E-Course |
| Exam Registration: | GAQM Official Registration |
| Exam Way: | Online AI-proctored exam, available anytime within 8 months of voucher purchase |
| Pre Condition: | No mandatory prerequisites; relevant accounting knowledge recommended |
| Official Syllabus URL: | https://gaqm.org/certifications/finance_accounting/cpfa |
GAQM CPFA-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Control and Monitoring of Cash | - Internal Control Principles - Bank Checking Account Procedures - Bank Reconciliation - Petty Cash Fund Management |
| Topic 2: Measuring and Reporting Inventory | - Perpetual Inventory Entries - Four Inventory Costing Methods - Determining Inventory Costs - Merchandise Inventory Basics - Lower of Cost or Market Rule |
| Topic 3: Accounting - Merchandising Transactions | - Gross Selling Price - Sales Returns and Allowances - Classified Income Statement - Cost of Goods Sold |
| Topic 4: Accounting and Business Decision Making | - Entity Types & Equity Reporting - Financial Statements Structure - Accounting Environment & Framework - Impact of Transactions on Statements |
| Topic 5: Adjustments for Financial Reporting | - Cash vs Accrual Basis Accounting - Deferred Expenses & Depreciation - Accrued Revenues & Expenses - Adjusting Entries Classification |
| Topic 6: Receivables and Payables | - Short-term Financing - Notes Receivable and Notes Payable - Uncollectible Accounts & Write-offs - Current Liabilities - Accounts Receivable Management |
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