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Updated: Jul 29, 2026
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What is the duration, language, and format of the Financial Accounting and Reporting (FAR) Exam
- Passing score: 75
- Format: Multiple choice, Task-based simulations, research prompts
- Language of Exam: English
- Duration of Exam: 4 hours
AICPA FAR Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | FAR |
| 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 Price: | Varies by jurisdiction (national section fee example ~USD 359 before local fees) |
| Certificate Validity Period: | Not applicable (CPA Exam section score credits valid 30 months toward full CPA license) |
| Available Languages: | English |
| Exam Format: | Multiple-Choice Questions (MCQs), Task-Based Simulations (TBSs) |
| Exam Duration: | 240 minutes |
| Passing Score: | 75 (scaled score on a 0–99 scale) |
| Real Exam Qty: | 50 multiple-choice questions (MCQs) + 7 task-based simulations (TBSs) |
| 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 |
For more info read reference:
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.
Difficulty in Writing Financial Accounting and Reporting (FAR) Exam
One of the key problems faced by most candidates is to choose the right research materials for their exam preparation since they use the internet to find too much data that makes it difficult for them to trust, which would be helpful for them. FAR practice exam dumps are designed in such a way to make better preparatory material. Financial Accounting and Reporting (FAR) Exam is not an easier one and can turn out to be a very difficult certification if not well prepared. We always recommend studying the FAR exam dumps and then take the practice exams before actually appearing for the exam.
Refer to the links down below to access the study materials. In the accounting industry, any aspiring accountant who wants to sit for the FAR Exam must have significant post-secondary education. For most test managers, a bachelor's degree from an accredited institution used to be enough. Applicants may, however, clear the exam with the right concentration and the right preparation material. Actualtests4sure have the most up-to-date FAR exam dumps.
AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Balance Sheet Accounts | 30-40% | - Cash, receivables, inventory, PP&E, and intangible assets - Investments and financial instruments - Liabilities, equity transactions and related accounting requirements |
| Topic 2: Financial Reporting | 30-40% | - General purpose financial reporting for for-profit and non-profit entities - Foundational concepts related to accounting requirements for governmental entities - Preparation and presentation of financial statements, disclosures, and ratios |
| Topic 3: Select Transactions | 25-35% | - Leases and other significant transactions - Accounting changes and error corrections - Revenue recognition and transaction accounting |
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