CPA Exam — Financial Accounting and Reporting (FAR) exam topics — the 6 content areas by weight
The CPA Exam — Financial Accounting and Reporting (FAR) exam is built from 6 weighted content areas. Focus your time where the weight is. Each area below links to a free study chapter and practice questions. These weights are how PrepPass has organized the material, not a figure published by the exam authority.
For-Profit and Public Company Reporting
25%Not-for-Profit and Government Reporting
10%Cash, Receivables, Inventory, PP&E and Intangibles
19%Investments, Liabilities, Debt and Equity
16%Accounting Changes, Contingencies and Revenue
15%Income Taxes, Fair Value, Leases and Subsequent Events
15%Ready to test yourself?
Drill 122+ free CPA Exam — Financial Accounting and Reporting (FAR) practice questions across every content area, then sit a full timed mock exam — no signup required.
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Content-area weights are PrepPass’s own organization of the material. Where CPA Exam — Financial Accounting and Reporting (FAR) publishes an official outline, check it directly. Confirm current details with AICPA. Study aid, not a substitute for the official material. Last updated: August 2026.