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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.
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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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What is the duration, language, and format of the Financial Accounting and Reporting (FAR) Exam
- Duration of Exam: 4 hours
- Language of Exam: English
- Passing score: 75
- Format: Multiple choice, Task-based simulations, research prompts
AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Conceptual Framework, Standard-Setting and Financial Reporting | 25–35% | - Conceptual framework and standard-setting process - Employee benefit plan financial statements - Not-for-profit and public company reporting - General-purpose financial statements for for-profit entities |
| Topic 2: State and Local Governments | 5–15% | - GASB standards and disclosure requirements - Governmental financial statements and reporting models - Fund accounting and modified accrual basis |
| Topic 3: Select Transactions | 20–30% | - Contingencies, R&D and subsequent events - Foreign currency, accounting changes and errors - Derivatives, hedging and fair value measurements - Leases, business combinations and consolidations |
| Topic 4: Select Financial Statement Accounts | 30–40% | - Cash, receivables, inventory, investments - Payables, debt, equity, revenue recognition - Property, plant and equipment, intangibles - Compensation, benefits and income taxes |
