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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What is the duration, language, and format of the Financial Accounting and Reporting (FAR) Exam
- Passing score: 75
- Duration of Exam: 4 hours
- Format: Multiple choice, Task-based simulations, research prompts
- Language of Exam: English
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: Select Transactions | 25-35% | - Accounting changes and error corrections - Leases and other significant transactions - Revenue recognition and transaction accounting |
| Topic 3: Financial Reporting | 30-40% | - Preparation and presentation of financial statements, disclosures, and ratios - Foundational concepts related to accounting requirements for governmental entities - General purpose financial reporting for for-profit and non-profit entities |
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