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AICPA

Uniform CPA Exam - Financial Accounting and Reporting (FAR)

CPA FAR evaluates a candidate’s knowledge of financial accounting principles, including financial statement preparation, accounting standards, and financial reporting requirements.

Prüfungscode

CPA Exam FA

Dauer

240 min

Questions

74

Offizielle Voraussetzungen

  • Meet state board education requirement—commonly a bachelor’s degree plus 150 semester hours
  • Complete specified accounting coursework (intermediate accounting, auditing, taxation, cost accounting)
  • Satisfy ethics examination requirement where applicable (state-dependent)
  • Apply for eligibility and receive Authorization to Test (ATT) from the applicable state board/consenting jurisdiction
Uniform CPA Exam - Financial Accounting and Reporting (FAR)

Gezielte Berufe

Certified Public Accountant (CPA) Financial Accountant External Auditor Financial Reporting Manager Staff Accountant
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Domain-Blaupause

Die ExamBoot-Simulations-Engine ist mit der offiziellen synchronisiert Prüfungsübersicht. Unsere adaptiven Fragendatenbanken legen Wert darauf, dass Sie Ihre Ziele schnell erreichen..

This domain covers the conceptual framework underlying financial reporting, standard-setting processes, and financial statement presentation.
This domain involves understanding the recognition, measurement, valuation, calculation, presentation, and disclosure of financial accounts.
This domain focuses on the accounting for various transactions, including revenue recognition, leases, and foreign currency transactions.
This domain addresses the unique accounting and financial reporting attributes for state and local governmental entities.

Lerntipp

Practice multiple-choice and task-based simulations under timed conditions; focus on GAAP, consolidations, leases, pensions; use a structured review course and past questions.

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