Free CGFM Practice Test

The Certified Government Financial Manager (CGFM) examination was developed by the Association of Government Accountants (AGA) to identify especially qualified professionals. Success on this exam is a clear indication of the academic, practical, and ethical skills required of a government financial manager. The CGFM really consists of three examinations: Government Environment; Governmental Accounting, Financial Reporting, and Budgeting; and Governmental Financial Management and Control.

The CGFM Governmental Environment exam is 115 questions on the following subjects: Organization, Structure, and Authority of Government (15% of the exam); Legal and Other Aspects of the Government Environment (25%); Demonstrate an understanding of the Government Management System including the Interrelationships among Planning, Programming, Budgeting, Operations, Accounting, Reporting, and Auditing (15%); Governmental Financial Process (25%); concepts, definitions, and notions of Public Accountability (5%); the role of Ethics in Government, and Ethical Practice as Government Financial Manager (5%); and Financial Management Responsibilities and Skills (10%).

The CGFM Governmental Accounting, Financial Reporting, and Budgeting exam is 115 questions on the following subjects: Organization, Structure, and Authority of Government (15% of the exam); Legal and Other Aspects of the Government Environment (25%); Government Management System, including the interrelationships among Planning, Programming, Budgeting, Operations, Accounting, Reporting, and Auditing (15%); Governmental Financing Process (25%); concepts, definitions, and notions of Public Accountability (5%); the role of Ethics in Government, and Ethical Practice as a Government Financial Manager (5%); and Financial Management Responsibilities and Skills (10%). The CGFM Governmental Financial Management and Control exam is 115 questions on the following subjects: Internal Controls (25% of the exam); Internal and External Auditing (25%); Performance Measurement Reporting (13%); Financial and Managerial Analysis Techniques (7%); and Financial and Managerial Concepts, Controls, and Techniques (30%).

CGFM Study Guide

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Last Updated: 08/23/2018


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