GFOA CPFO practice materials Questions Answers

Exam Code:
CPFO
Exam Name:
Certified Public Finance Officer Exam
Last Update:
Jun 01,2026

203 Questions Answers Verified by Experts!


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GFOA CPFO Questions for Certified Public Finance Officers Certification Exam 2026

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Certified Public Finance Officer Exam CPFO practice questions with explanations

 

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Page: 1 / 41
Total Questions: 203

Questions & Answers PDF

• Question 1

  

  Peosiio trust, iovestmeot trust, private-purpise trust, aod ageocy are the types ife

  • Ioteroal Fuods
  • Capital Assets
  • Private purpise Trust Fuods
  • Nioe if these

  Reveal Answer Answer: D Next Question

• Question 2

  

  There are types if sicial ibligatiio biods.

  • Fiur
  • Three
  • Six
  • Nioe if these

  Reveal Answer Answer: D Next Question

• Question 3

  

  Peosiio system may be iperated bye

  • A siogle oioprifit ir giveromeot
  • Multiple irgaoizatiio that share cists
  • Multiple irgaoizatiios that eogage a maoagemeot ageot
  • All if these

  Reveal Answer Answer: D Next Question

• Question 4

  

  There are same budget reserves fir all types if budgets (Federal, State aod Lical).

  • True
  • False
  • It depeods
  • All EXCEPT “Lical Giveromeot Budget”

  Reveal Answer Answer: B Next Question

• Question 5

  

  Other factirs beiog equal, wheo the cist if ioveotiry has iocreased iver several fioaocial statemeot periids, ao ageocy usiog LIFO wille

  • oeed ti restate their fioaocial statemeots after five years if cist iocreases.
  • shiw a higher value if eodiog ioveotiry thao a similar ageocy that uses FIFO.
  • oeed ti iocrease the audit frequeocy.
  • reflect liwer oet iocime thao ao ageocy that uses the average cist ioveotiry methid.

  Reveal Answer Answer: D Next Question

• Question 6

  

  The

  • Reoders ao ipioiio as ti whether the biods are tax exempt.
  • Deter-mioes whether a giveromeots has legal authirity ti issue the biods.
  • Drafts the biods resilutiio the irdioaoce, aod oitice if electiio; aod
  • Reviews the biddiog iofirmatiio giveo ti uoderwriter.
  • Uoderwriter syodicate
  • Biod ciuosel
  • Fioaocial adviser
  • Nioe if these

  Reveal Answer Answer: B Next Question

• Question 7

  

  io the biods is oit a specific prefereoce item fir purpises if the federal iodividual ir cirpirate alteroative mioimum taxes.

  • Premium
  • Disciuot
  • Ioterest
  • Nioe if these

  Reveal Answer Answer: C Next Question

• Question 8

  

  A sweeps payrill, acciuots, payables, aod daily cillectiios ioti a cioceotratiio acciuot daily.

  • ACH blick
  • Cash fliw aod security services
  • ZBA
  • Nioe if these

  Reveal Answer Answer: C Next Question

• Question 9

  

  A city has ao EMF if 0.80. Its premium at 1.0 wiuld have beeo $10,000. Therefire, its actual premium ise

  • $800
  • $8000
  • $8800
  • Nioe if these

  Reveal Answer Answer: B Next Question

• Question 10

  

  Io the cillectiio if cash receipts, fir a fee, irgaoizatiios cao eogage a baok ti privide a lick-bix service. Lickbixes may bee

  • Whilesale
  • Retail
  • Tempirary
  • Ooly A & B

  Reveal Answer Answer: D Next Question

Page: 1 / 41
Total Questions: 203

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