- Exam Code: FAR
- Exam Name: CPA Financial Accounting and Reporting
- Certification Provider: AICPA
- Corresponding Certification:AICPA Certification
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Check Updated on: Aug 01, 2026
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AICPA FAR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Transactions | 25-35% | - Leases and other significant transactions - Accounting changes and error corrections - Revenue recognition and transaction accounting |
| Topic 2: Financial Reporting | 30-40% | - Preparation and presentation of financial statements, disclosures, and ratios - General purpose financial reporting for for-profit and non-profit entities - Foundational concepts related to accounting requirements for governmental entities |
| Topic 3: Select Balance Sheet Accounts | 30-40% | - Investments and financial instruments - Cash, receivables, inventory, PP&E, and intangible assets - Liabilities, equity transactions and related accounting requirements |
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