In a short answer, no. Our notes and practice questions help you understand the harder and more confusing parts for the Financial Reporting subject. You should read the whole study guide as whilst our notes sufficiently cover the majority of the syllabus, the notes do not cover the whole study guide. We intentionally left out the summaries for the perceived easier parts of the subject as we do not encourage our notes to be used as a total replacement for the study guide.

Below is the general difficulty tier list:
Extremely Hard Tier: Global Strategy and Leadership (GSL)
Difficult Tier: Financial Reporting (FR), Ethics and Governance (E&G)
Normal Tier: Taxation
Easy Tier: Strategic Management Accounting (SMA)

The most taxing part about Taxation and Ethics and Governance are that they are time consuming. Financial Reporting is hard by nature. Global Strategy and Leadership is a special snowflake, most people find GSL to be the gatekeeper.

Try and clear the core papers first, in particular Financial Reporting first. Reasoning being FR is relatively stand-alone and passing one of the relatively hard exams will give you confidence and a primer of what to expect. If you find that you for whatever reason unable to complete Global Strategy and Leadership, you can decide to save costs and time by forgoing the program altogether. Ideally, the electives should be left last to complete. You can always change electives if say, you find taxation difficult.

Do not bother with readings with the sole exception of UK FRC Codes in ethics and Governance.

With regards to decimal places, CPA Australia has expressively stated that ​''all rounding should be to two decimal places''.

You will have to advance to CPA status within 6 years from your joining date. You will have to complete all 4 core and 2 elective papers as well as worked for three years in relevant accounting work within 6 years. See the website for more details: click Here