What is AICPA FAR Exam ?
The AICPA FAR Exam, or Financial Accounting and Reporting Exam, is one of the four sections of the Uniform CPA Examination® that all candidates must pass in order to FARome a certified public accountant (CPA). The FAR exam tests candidates' knowledge of financial accounting and reporting principles, including financial statements, auditing, and taxation.
The FAR exam is a 4-hour exam that is divided into five testlets, each of which contains two types of questions: multiple-choice questions (MCQs) and task-based simulations (TBSs). The MCQ portion of FAR accounts for 50% of your CPA Exam score, and the TBS portion accounts for the other 50%.
The FAR exam covers the following content areas:
Financial statement concepts and measurement
Accounting for assets
Accounting for liabilities
Accounting for equity
Accounting for income and expenses
Accounting for governmental and not-for-profit entities
Accounting for international transactions
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