Uniform CPA Examination — Financial Accounting and Reporting (FAR) — exam facts
United States (55 jurisdictions)
Every source below was read on 2026-09-24
| Administering body | American Institute of Certified Public Accountants (AICPA) — exam delivered by Prometric The AICPA writes and scores the exam; each state or territorial Board of Accountancy decides who is eligible, and NASBA acts as the central clearinghouse. FAR is one of three Core sections. Under the 2026 blueprint its content areas are Financial Reporting 30–40%, Select Balance Sheet Accounts 30–40% and Select Transactions 25–35%. The AICPA has announced that from July 2027 the exam moves to a new delivery platform, with no testing from July 1 to July 11, 2027. Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-24) |
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| Questions | 50 questions The count is the AICPA's 50 multiple-choice questions; the section also has 7 task-based simulations, each a multi-part case rather than a single question. The section runs as five testlets: two of multiple-choice questions (25 each), then three of simulations (2, 3 and 2). Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-24) |
| Time limit | 240 minutes Source: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-24) |
| Passing score | Scaled score of 75 on a 0–99 scale The AICPA states the reported score is not a percentage correct and is not curved. For FAR the total score weights multiple-choice questions and task-based simulations 50% each. Source: AICPA & CIMA — Learn more about CPA Exam scoring and pass rates (2026-09-24) |
| Fees | Not published by Boards of Accountancy / NASBA NASBA's candidate guide says examination fees are set by the Boards of Accountancy, NASBA, the AICPA and Prometric, and are paid to the candidate's Board of Accountancy or CPAES. It prints no single national amount; the fee depends on the jurisdiction. What we read and found nothing in: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-24) · AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF) (2026-09-24) |
| Languages offered | English Source: NASBA — CPA Exam Candidate Guide (07162026, PDF) (2026-09-24) |
Change log
- 2026-09-24Fact sheet created from the AICPA's 2026 exam blueprints, the AICPA scoring article and NASBA's CPA Exam Candidate Guide (07162026). The exam fee is recorded as set per jurisdiction, not as one national figure.