Try AICPA : FAR valid & accurate questions and answers
Updated: May 27, 2026
No. of Questions: 165 Questions & Answers with Testing Engine
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What is the duration, language, and format of the Financial Accounting and Reporting (FAR) Exam
- Passing score: 75
- Language of Exam: English
- Format: Multiple choice, Task-based simulations, research prompts
- Duration of Exam: 4 hours
Topics of Financial Accounting and Reporting (FAR) Exam
The syllabus for the Financial Accounting and Reporting (FAR) part of the Certified Public Accountant (CPA) Exam can be found in the FAR exam dumps and is also listed below with detail of each area of concern and their topics:
Area 1 - Conceptual Framework, Standard-Setting and Financial Reporting (25-35%)
Objectives covered by this section:
- General-purpose financial statements: nongovernmental, not-for-profit entities
- Conceptual framework and standard-setting for business and non-business entities
- Discontinued operations
- Special purpose frameworks
- Balance sheet/ statement of financial position
- Consolidated financial statements (including wholly-owned subsidiaries and noncontrolling interests)
- Statement of activities
- Going concerned
- Statement of financial position
- Income statement/ statement of profit or loss
- Statement of changes in equity
- Statement of cash flows
- General-purpose financial statements: for-profit business entities
- Statement of comprehensive income
- Notes to financial statements
- Public company reporting topics (U.S. SEC reporting requirements, earnings per share, and segment reporting)
- Financial statements of employee benefit plans
Area 2 - Select Financial Statement Accounts (30-40%)
Objectives covered by this section:
- Property, plant, and equipment
- Revenue recognition
- Compensated absences
- Retirement benefits
- Long-term debt (financial liabilities)
- Payables and accrued liabilities
- Equity
- Inventory
- Trade receivables
- Financial assets at amortized cost
- Investments
- Intangible assets - goodwill and other
- Stock compensation (share-based payments)
- Notes and bonds payable
- Cash and cash equivalents
- Equity method investments
- Financial assets at fair value
- Debt covenant compliance
- Income taxes
Area 3 - Select Transactions (20-30%)
Objectives covered by this section:
- Business combinations
- Research and development costs
- Foreign currency transactions and translation
- Fair value measurements
- Contingencies and commitments
- Nonreciprocal transfers
- Differences between IFRS and U.S. GAAP
- Accounting changes and error corrections
- Derivatives and hedge accounting (e.g. swaps, options, forwards)
- Software costs
- Leases
- Subsequent events
Area IV - State and Local Governments (5-15%)
Objectives covered by this section:
- Typical items and specific types of transactions and events: measurement, valuation, calculation, and presentation in governmental entity financial statements
- Government-wide financial statements
- Required supplementary information (RSI) other than management's discussion and analysis
- Net position and components thereof
- Expenditures and expenses
- State and local government concepts
- Deriving government-wide financial statements and reconciliation requirements
- Format and content of the financial section of the comprehensive annual financial report (CAFR)
- General and proprietary long-term liabilities
- Capital assets and infrastructure assets
- Governmental funds financial statements
- Nonexchange revenue transactions
- Interfund activity, including transfers
- Budgetary comparison reporting
- Financial reporting entity, including blended and discrete component units
- Budgetary accounting and encumbrances
- Fund balances and components thereof
- Proprietary funds financial statement
- Fiduciary funds financial statements
- Special items
- Management's discussion and analysis
- Other financing sources and uses
- Notes to financial statements
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