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Updated: Jul 20, 2026
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AICPA FAR Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | FAR |
| Exam Price: | Varies by jurisdiction (national section fee example ~USD 359 before local fees) |
| Passing Score: | 75 (scaled score on a 0–99 scale) |
| Related Certifications: | CPA Auditing and Attestation (AUD) CPA Taxation and Regulation (REG) CPA Business Analysis and Reporting (BAR) CPA Information Systems and Controls (ISC) CPA Tax Compliance and Planning (TCP) |
| Exam Format: | Multiple-Choice Questions (MCQs), Task-Based Simulations (TBSs) |
| Real Exam Qty: | 50 multiple-choice questions (MCQs) + 7 task-based simulations (TBSs) |
| Exam Duration: | 240 minutes |
| Certificate Validity Period: | Not applicable (CPA Exam section score credits valid 30 months toward full CPA license) |
| Available Languages: | English |
| 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 |
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.
How to study the Financial Accounting and Reporting (FAR) Exam
There are several ways to prepare for the Financial Accounting and Reporting (FAR) Exam. AICPA's official website provides tutorials on the exam content and also the sample FAR practice exams. These can be accessed via the “help” button against the sample tests provided on the website. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. To study for the Financial Accounting and Reporting (FAR) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. FAR exam dumps have ensured a 100% pass rate over the years so students are highly recommended to find these exam dumps on the Exam-Killer website and then test their knowledge on FAR practice exams. These are the best study materials one can get. For further exam self-study materials, refer to the links down below.
Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material. As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the FAR practice test.
AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Reporting | 30-40% | - General purpose financial reporting for for-profit and non-profit entities - Preparation and presentation of financial statements, disclosures, and ratios - Foundational concepts related to accounting requirements for governmental entities |
| Topic 2: Select Balance Sheet Accounts | 30-40% | - Investments and financial instruments - Cash, receivables, inventory, PP&E, and intangible assets - Liabilities, equity transactions and related accounting requirements |
| Topic 3: Select Transactions | 25-35% | - Revenue recognition and transaction accounting - Accounting changes and error corrections - Leases and other significant transactions |
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