Question bank for CPA Australia CBI, DF Exams in 2026

Contemporary Business Issues

The Contemporary Business Issues subject examines contemporary and emerging global issues in order to familiarise you with the business environment you are likely to be operating in as an accountant. It uses contemporary issues as a vehicle for advancing the development of professional skills, values, ethics and attitudes. In particular, Contemporary Business Issues is designed to help you develop a future-focused perspective that:

• understands the drivers of change affecting business and the accounting profession

• responds positively to change

• values lifelong learning to continually develop and improve technical, business, behavioural and leadership skills

• recognises that accountants add value by providing strategic business advice and contributing to good decision making

• acknowledges the importance of ethics, professional curiosity and enquiry as a means of avoiding imprudent decision making

• welcomes divergent opinions and creative approaches to problem solving as a means of gaining insights into an increasingly complex and dynamic business world.

This subject highlights the challenges and opportunities for the accounting profession, preparing you for a career in the contemporary business environment.

Learning objectives

On completion of this subject, you should be able to:

• encourage an attitude of professional curiosity by challenging assumptions about contemporary and emerging global issues and how they should be addressed

• assess the role of an accountant in a changing business and technology environment and explain how they can add value

• evaluate human and natural resource management in contemporary organisations and suggest strategies to optimise scarce and dwindling resources

• explain how to manage diverse stakeholder needs.

Digital Finance

In today's rapidly evolving digital landscape, accounting and finance professionals need to stay ahead of the opportunities and challenges presented by emerging technologies and other digital disruptors. This subject explores the complex world of digital finance and provides you with the knowledge and tools needed to work with emerging technologies. More specifically, the subject covers the digital finance ecosystem and the future of money. It also examines technology and its use in finance, data analytics, interpretation and visualisation, as well as risk management, governance and regulation.

Learning objectives

On completion of this subject, you should be able to:

• examine where we are today and where we are headed soon with technologies such as artificial intelligence, machine learning, robotic process automation, big data, digital payments and digital currencies

• apply your knowledge to translate complex digital finance concepts and terminology to aid informed, strategic decision-making around the use of key digital finance technologies in business

• use your insights into digital finance technologies to navigate the changing technological environment in which accounting and finance professionals work

• examine the regulatory and organisational implications of digital finance technologies and how they can be applied in a range of settings including compliance in organisational contexts.