The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by for-profit (public and nonpublic) and not-for-profit entities. The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:
- Financial Accounting Standards Board (FASB)
- U.S. Securities and Exchange Commission (U.S. SEC)
- American Institute of Certified Public Accountants (AICPA)
The following table summarizes the content areas and the allocation of content tested in the FAR section of the Exam:
Each content area has a list of topics which you must cover in order to be successful in the CPA Exam. Once you have registered in the course you will see a list of the topics. Otherwise you can access the topics under the CPA Exam content section of our website at: CPA Exam Content.
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