CPFO - Accounting and Financial Reporting Outline

Certification

SUB-TOPICS	DETAIL	PERCENTAGE WEIGHTING
Accounting	Grant Accounting GASB Standards Governmental and Business-type activities Measurement focus and basis of accounting Cost Accounting	30%
Auditing	Procurement Audit Standards Management and Auditor responsibilities Single audit	25%
Financial Reporting	Government-wide financial statements Fund financial statements Budgetary reporting Transmittal and MD&A Sections of an annual comprehensive financial report PAFR Communicating Financial Information	25%
Interpretations and Analysis of Financial Statements	Assessing near-term financial position Assessing net position Assessing economic condition Fund Balance Classification	10%
Internal Controls	Comprehensive Framework Audit Committee Internal Audit	10%

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