AICPA FAR : CPA Financial Accounting and Reporting
- Exam Code: FAR
- Exam Name: CPA Financial Accounting and Reporting
- Updated: Oct 12, 2026
- Q & A: 165 Questions and Answers
About AICPA FAR Exam
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How much Financial Accounting and Reporting (FAR) Exam Cost
The total cost of the CPA exam is around USD 800 that includes four sections. For this particular Financial Accounting and Reporting (FAR) Exam, the cost is estimated to be USD 200. Hover on to the official website of AICPA and choose your state for more pricing information. Candidates will face other costs like buying the FAR exam dumps pdf and then practicing for the exam via the FAR practice exams.
What is the duration, language, and format of the Financial Accounting and Reporting (FAR) Exam
- Language of Exam: English
- Passing score: 75
- Duration of Exam: 4 hours
- Format: Multiple choice, Task-based simulations, research prompts
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AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Select Financial Statement Accounts | 30–40% | - Cash, receivables, inventory, investments - Compensation, benefits and income taxes - Property, plant and equipment, intangibles - Payables, debt, equity, revenue recognition |
| State and Local Governments | 5–15% | - Governmental financial statements and reporting models - Fund accounting and modified accrual basis - GASB standards and disclosure requirements |
| Select Transactions | 20–30% | - Derivatives, hedging and fair value measurements - Contingencies, R&D and subsequent events - Foreign currency, accounting changes and errors - Leases, business combinations and consolidations |
| Conceptual Framework, Standard-Setting and Financial Reporting | 25–35% | - Not-for-profit and public company reporting - General-purpose financial statements for for-profit entities - Conceptual framework and standard-setting process - Employee benefit plan financial statements |
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