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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
AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Financial Statement Accounts | 30–40% | - Leases (ASC 842) - Pensions and post-employment benefits - Revenue recognition (ASC 606) - Equity, EPS, and share-based payments - Consolidations and business combinations |
| Topic 2: State and Local Government Accounting | 20–25% | - Fund accounting and governmental financial statements - Budgetary accounting - Modified accrual vs full accrual accounting |
| Topic 3: Not-for-Profit (NFP) Accounting | 10–15% | - Revenue and contribution recognition - NFP financial statements |
| Topic 4: Conceptual Framework, Standard-Setting, and Financial Reporting | 25–35% | - Financial statement presentation - Conceptual framework and GAAP hierarchy - Disclosure requirements |
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