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Instant Download AICPA : FAR Questions & Answers as PDF & Test Engine
- Exam Code: FAR
- Exam Name: CPA Financial Accounting and Reporting
- Updated: Jul 20, 2026
- No. of Questions: 165 Questions and Answers
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How to book the Financial Accounting and Reporting (FAR) Exam
Follow the steps mentioned below to book the Financial Accounting and Reporting FAR exam test:
- Step 1: Determine your eligibility from the NASBA website by clicking here
- Step 2: Select a jurisdiction where you want to become a licensed CPA
- Step 3: Access the application by clicking here
- Step 4: Complete the application and submit all required documents
- Step 5: Schedule your exam by following this link
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AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Select Financial Statement Accounts | 30–40% | - Equity, EPS, and share-based payments - Revenue recognition (ASC 606) - Leases (ASC 842) - Consolidations and business combinations - Pensions and post-employment benefits |
| Not-for-Profit (NFP) Accounting | 10–15% | - NFP financial statements - Revenue and contribution recognition |
| Conceptual Framework, Standard-Setting, and Financial Reporting | 25–35% | - Conceptual framework and GAAP hierarchy - Disclosure requirements - Financial statement presentation |
| State and Local Government Accounting | 20–25% | - Budgetary accounting - Modified accrual vs full accrual accounting - Fund accounting and governmental financial statements |
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