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Reference: https://www.microsoft.com/en-us/learning/exam-77-427.aspx

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Prerequisites

This certification exam is designed for financial analysts, accountants, data analysts, as well as representatives of commercial banks and other specialists. The candidates for this test are required to have the expert-level knowledge in the environment of Excel. They should know the process of creation, monitoring, and distribution of the professional spreadsheets for various specific purposes and applications. They must also be able to configure the Excel environments to meet the needs of a company and improve its efficiency. The workbook examples contain custom business templates, multiple financial axis charts, depreciation (amortization) tables, and inventory schedules.