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CPA FR Exam Overview:
| Certification Vendor: | American Institute of Certified Public Accountants (AICPA) |
| Exam Name: | Financial Accounting and Reporting |
| Exam Number: | FAR |
| Related Certifications: | Certified Public Accountant (CPA) |
| Real Exam Qty: | 50 Multiple-Choice Questions + 7 Task-Based Simulations |
| Exam Duration: | 240 minutes |
| Exam Format: | Computer-Based Test, Multiple-Choice Questions (MCQs), Task-Based Simulations (TBSs) |
| Available Languages: | English |
| Passing Score: | 75 (scaled 0-99) |
| Certificate Validity Period: | Section credit valid for 30 months |
| Exam Price: | Approximately USD 359 (varies by jurisdiction) |
| Sample Questions: | CPA FR Sample Questions |
| Exam Way: | Onsite at Prometric Test Centers (Computer-Based Testing) |
| Pre Condition: | Must meet education and eligibility requirements set by the relevant Board of Accountancy; receive Notice to Schedule (NTS) before testing. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/toolkit/cpa-exam |
How much CPA Australia FR Exam Cost
A single part of this exam costs around USD 200, and all four portions cost about USD 800, depending on the state.
How to study the CPA Australia FR Exam
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What are the preparation tips for the CPA Australia FR Exam
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CPA FR Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Balance Sheet Accounts | 30-40% | - Investments and intangible assets - Liabilities and equity accounts - Cash and receivables - Inventory and property, plant, and equipment |
| Topic 2: Financial Reporting | 30-40% | - Conceptual framework and standard-setting - Reporting for for-profit, not-for-profit, and governmental entities - Preparation and presentation of financial statements - Disclosures and reporting requirements (e.g., segment, interim reporting) |
| Topic 3: Select Transactions | 25-35% | - Revenue recognition - Leases and financing transactions - Income taxes and other transaction types |
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