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CPA FIN Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
| Exam Name: | Financial Accounting and Reporting (FAR) |
| Exam Number: | FAR |
| Certificate Validity Period: | Credits valid for 30 months after first passed section |
| Exam Duration: | 240 minutes |
| Related Certifications: | Certified Public Accountant (CPA) |
| Passing Score: | 75 (scaled 0-99) |
| Available Languages: | English |
| Exam Format: | Computer-Based Test, Multiple-Choice Questions (MCQs), Task-Based Simulations (TBSs) |
| Real Exam Qty: | Approximately 50 MCQs + 7 Task-Based Simulations |
| Exam Price: | Varies by jurisdiction (typically around USD 200-300 per section) |
| Sample Questions: | CPA FIN Sample Questions |
| Exam Way: | Onsite at Prometric Test Centers (Computer-Based Testing) |
| Pre Condition: | Meet education and eligibility requirements as set by the state board of accountancy; must register and receive Notice to Schedule (NTS) |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/toolkit/cpa-exam |
For more information about the CPA AUSTRALIA FIN Certification Exam, visit the following reference link:
CPA AUSTRALIA FIN Certification Exam
CPA FIN Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Transactions | 25-35% | - Revenue recognition - Leases and debt transactions - Income taxes and stock compensation |
| Topic 2: Select Balance Sheet Accounts | 30-40% | - Inventory and long-lived assets - Cash and receivables - Investments and intangible assets |
| Topic 3: Financial Reporting | 30-40% | - Notes to financial statements and disclosure requirements - Preparing and presenting complete financial statements - Conceptual framework and GAAP principles |
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