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Updated: Sep 06, 2026
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How to Prepare For Financial Accounting and Reporting (FAR) Exam
Preparation Guide for Financial Accounting and Reporting (FAR) Exam
Introduction
The Financial Accounting and Reporting FAR exam test is part of the uniform CPA examination and is administered by the American Institute of Certified Public Accountants (AICPA). The American Institute of Certified Public Accountants (AICPA) is the United States national professional association of Certified Public Accountants (CPAs), with more than 418,000 members in business and industry, public practice, government, education, student affiliates, and foreign associates in 143 countries. Established in 1887, the association sets ethical guidelines for audits of private businesses, non-profit organizations, federal, state, and local governments for the profession and U.S. auditing standards. It also establishes the Standardized CPA Test and rates it. The AICPA has offices in New York City; Durham, NC; Washington DC; and Ewing, NJ.
For practitioners aspiring to become CPAs, the Standardized Certified Public Accountant test is a credentialing exam. It is graded and governed by the American Institute of Certified Public Accountants (AICPA) and by the National Association of State Accountancy Boards (NASBA).
This exam guide is intended to get you to know about the exam details and help you to prepare for the Financial Accounting and Reporting FAR exam test successfully. This guide includes information on the certification test target audience, recommended preparation FAR exam dumps and documentation, and a full list of exam targets, all to help you obtain a passing grade. To increase your chances of passing the test, AICPA strongly recommends a mix of on-the-job experience, course attendance, and self-study.
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.
AICPA FAR Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
|---|---|
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | FAR |
| Real Exam Qty: | 50 multiple-choice questions (MCQs) + 7 task-based simulations (TBSs) |
| Certificate Validity Period: | Not applicable (CPA Exam section score credits valid 30 months toward full CPA license) |
| Exam Duration: | 240 minutes |
| Exam Format: | Task-Based Simulations (TBSs), Multiple-Choice Questions (MCQs) |
| Exam Price: | Varies by jurisdiction (national section fee example ~USD 359 before local fees) |
| Passing Score: | 75 (scaled score on a 0–99 scale) |
| Available Languages: | English |
| Related Certifications: | CPA Information Systems and Controls (ISC) CPA Auditing and Attestation (AUD) CPA Taxation and Regulation (REG) CPA Tax Compliance and Planning (TCP) CPA Business Analysis and Reporting (BAR) |
| Sample Questions: | AICPA FAR Sample Questions |
| Exam Way: | Computer-based testing at Prometric testing centers or international testing sites |
| Pre Condition: | Meet applicable state board of accountancy eligibility requirements (education and application process) and receive Authorization to Test (ATT). |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam |
AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Select Transactions | 25-35% | - Revenue recognition and transaction accounting - Accounting changes and error corrections - Leases and other significant transactions |
| Select Balance Sheet Accounts | 30-40% | - Liabilities, equity transactions and related accounting requirements - Cash, receivables, inventory, PP&E, and intangible assets - Investments and financial instruments |
| Financial Reporting | 30-40% | - Foundational concepts related to accounting requirements for governmental entities - Preparation and presentation of financial statements, disclosures, and ratios - General purpose financial reporting for for-profit and non-profit entities |
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By Thomas
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PDF Version: can be read under the Adobe reader, or many other free readers, including OpenOffice, Foxit Reader and Google Docs.
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