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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.

考试代码

CPA Exam FA

持续时间

240 min

Questions

74

官方先决条件

  • 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)

目标职业

Certified Public Accountant (CPA) Financial Accountant External Auditor Financial Reporting Manager Staff Accountant
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ExamBoot模拟引擎与官方考试大纲同步。我们的自适应问题库优先考虑您快速实现目标。.

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.

学习提示

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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