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AICPA FAR : CPA Financial Accounting and Reporting
- Exam Code: FAR
- Exam Name: CPA Financial Accounting and Reporting
- Updated: Jul 17, 2026 Q&As: 165 Questions and Answers
About AICPA FAR Exam
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How to book the Financial Accounting and Reporting (FAR) Exam
Follow the steps mentioned below to book the Financial Accounting and Reporting FAR exam test:
- Step 1: Determine your eligibility from the NASBA website by clicking here
- Step 2: Select a jurisdiction where you want to become a licensed CPA
- Step 3: Access the application by clicking here
- Step 4: Complete the application and submit all required documents
- Step 5: Schedule your exam by following this link
What is the duration, language, and format of the Financial Accounting and Reporting (FAR) Exam
- Language of Exam: English
- Format: Multiple choice, Task-based simulations, research prompts
- Passing score: 75
- Duration of Exam: 4 hours
Who should take the Financial Accounting and Reporting (FAR) Exam
Candidates must see the FAR exam dumps pdf to see if they are interested in the contents. People who wish to become Financial Accounting and Reporting experts and explore the dynamic culture of this field to jump-start their certification and lifelong learning goals should take this exam. Many businesses prefer that their accountants are Financial Accounting and Reporting (FAR) certified. Applicants winning their FAR title will find themselves more hirable and will be better paid. To become eligible for the exam, a candidate must have completed a 120 program approved by NYSED. Also, they must have completed their bachelor's degree with accounting as their major.
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AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Not-for-Profit (NFP) Accounting | 10–15% | - NFP financial statements - Revenue and contribution recognition |
| Select Financial Statement Accounts | 30–40% | - Revenue recognition (ASC 606) - Pensions and post-employment benefits - Consolidations and business combinations - Leases (ASC 842) - Equity, EPS, and share-based payments |
| State and Local Government Accounting | 20–25% | - Fund accounting and governmental financial statements - Modified accrual vs full accrual accounting - Budgetary accounting |
| Conceptual Framework, Standard-Setting, and Financial Reporting | 25–35% | - Financial statement presentation - Conceptual framework and GAAP hierarchy - Disclosure requirements |
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