The AICPA CPA Financial Accounting and Reporting (exam code FAR) is the exam you pass to earn the US Uniform CPA Certification certification, a credential at the Core / Professional level. It is also connected with related credentials such as AUD, REG, BAR, ISC, TCP. If you are mapping out a certification path with AICPA, this exam is a milestone worth planning around.

The FAR exam includes 50 MCQs + 7 TBSs questions, and you have 240 minutes to complete them. With that many questions on the clock, pacing is part of the challenge: divide your time into rough blocks as you go, and flag the items that stall you so you can circle back at the end instead of burning minutes on a single question. A week or two before your exam date, sit at least one full timed session in the 2Pass4sure test engine under the same time limit, so the pace feels familiar rather than frantic on the day.

You need 75 (scaled 0-99) to pass the FAR exam, and the official registration fee is ~$359 USD per section (varies by jurisdiction). That fee is due again in full for every retake, which makes thorough preparation the cheaper investment by far. Before you book your seat, test yourself with the 2Pass4sure practice questions until you are scoring comfortably above the passing mark on a consistent basis — it is the simplest way to avoid paying for the same exam twice.

Bachelor's degree + 120–150 credit hours (jurisdiction-dependent), 24–30 hours in accounting/business courses; no prior exam required

Eligibility rules can be adjusted by AICPA over time, so before you register, confirm the current requirements on the official exam page: view the official FAR exam information.

You can book the FAR exam through the official registration channels below:

• NASBA CPA Central
• AICPA CPA Exam
• Prometric Scheduling

How the exam is taken: Computer-based testing at Prometric test centers or remote proctored (where allowed).

AICPA lists the following official training options for candidates preparing for this exam:

• AICPA Official FAR Blueprint & Resources

Once you have worked through the training, measure your readiness with the 165 practice questions from 2Pass4sure — they show you exactly which topics still need attention before you book the exam.

Yes. 2Pass4sure offers a free PDF demo of the FAR practice questions, so you can judge the quality of the material firsthand before paying anything. Every purchase also includes 365 days of free updates — if AICPA changes the exam during that year, your material changes with it. And when the free update period expires, you can extend it at a 50% discount from within your member zone.

Every FAR purchase at 2Pass4sure is backed by a 100% Money Back Guarantee: if you take the corresponding exam within 60 days of your purchase and do not pass, you can apply for a full refund. The guarantee has clear conditions — it does not apply if you sit the exam within 3 days of purchase, if you downloaded the material but never actually took the exam, or to free materials and expired orders, and the candidate name must match the payer name. To file a claim, send a scan of your exam enrollment slip together with your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. If you would rather not take a refund, you can exchange the product instead and receive two additional exam preparation products of equal value for free, while your original product keeps its update service. Delivery itself is instant: your material is available for download right after payment and is also sent to your email within one minute — if it has not arrived within 2 hours, contact our customer service. There is no limit on how many computers you can install it on.

The official AICPA CPA Financial Accounting and Reporting outline divides the exam content into 4 main domains. The first three are:

• Conceptual Framework, Standard-Setting and Financial Reporting — 25–35%
• Select Transactions — 20–30%
• Select Financial Statement Accounts — 30–40%

That is only the headline view — scroll back up to the Exam Topics section on this page for the complete domain-by-domain breakdown before you plan your study schedule.