Professional qualificationsBuild on demand
CPA Exam – Financial Accounting and Reporting (FAR)
Core CPA section on US GAAP financial reporting for business entities and state and local governments.
Courselo drafts the full syllabus, lessons and practice from the verified CPA FAR format in a few minutes.
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At a glance
- Set by
- AICPA / NASBA
- Level
- Professional licensure exam (Core section)
- Region
- United States
- Programme
- Uniform CPA Examination (US CPA)
The format, as published
- 4-hour computer-based exam at Prometric: 50 multiple-choice questions and 7 task-based simulations across 5 testlets; MCQ and TBS each 50%.
- Scaled score 0–99, pass 75.
- Continuous testing; 2026 blueprint effective 1 January 2026.
Summarised from official sources. Always confirm dates and rules with the exam board.Official information(opens in a new tab)