Exam Name: Accounting and Finance for the Human Resources Professional
Certification Provider: WorldatWork
Corresponding Certification: WorldatWork Other Certification
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Updated: Sep 25, 2026
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WorldatWork T2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Financial Planning & HR Decision Making | 25% | - Compensation accounting and expense recognition - Return on investment (ROI) for HR initiatives - Impact of HR decisions on financial results - Financing and capital structure basics |
| Cost Concepts & Allocation | 25% | - Fixed vs variable labor costs - Budgeting and forecasting for HR - Cost allocation methods for HR programs - Direct and indirect compensation costs |
| Financial Statements & Analysis | 30% | - Financial ratios and performance analysis - Balance sheet components and interpretation - Income statement and profitability measures - Cash flow statement and liquidity |
| Foundations of Accounting & Finance | 20% | - Relationship between HR and finance departments - Role of finance and accounting in organizations - US GAAP and basic financial reporting standards |
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