What is the passing score for the CPA Financial Accounting and Reporting (FAR) exam?

The passing score for the CPA-Financial (FAR) exam is 75 on a scaled range of 0 to 99. This is not a percentage, but a weighted score based on the difficulty of the questions.

How many questions are on the CPA-Financial exam?

Under the current CPA Evolution format, the CPA Financial Accounting and Reporting (FAR) exam consists of 50 Multiple-Choice Questions (MCQs) and 7 Task-Based Simulations (TBSs).

Is the CPA-Financial exam hard?

The CPA-Financial (FAR) section is widely regarded as the most difficult part of the CPA exam because of its comprehensive volume of material, covering complex topics like revenue recognition, governmental accounting, and financial statement preparation.

How much does the CPA-Financial exam cost?

The standard cost for the CPA-Financial (FAR) exam section is approximately $254.80 USD. Please note that total costs may increase depending on your state's specific application and registration fees.

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AICPA CPA-Financial Exam Questions
CPA Financial Accounting and Reporting

Updated On: 16-Mar-2026

Pass the CPA Financial Accounting and Reporting exam with community-verified questions and a free, built-in AI Tutor.

CPA Financial Accounting and Reporting targets aspiring Certified Public Accountants requiring mastery of U.S. GAAP and IFRS frameworks for financial statement preparation. Candidates must apply complex revenue recognition principles, lease accounting under ASC 842, and business combination consolidation procedures. Technical proficiency involves executing multi-currency translations, calculating deferred tax liabilities, and performing rigorous impairment testing on tangible and intangible assets. The curriculum necessitates precise navigation of SEC reporting requirements, nonprofit accounting standards, and governmental fund accounting structures. Practitioners demonstrate competency in reconciling GAAP-to-tax differences, managing equity transactions, and interpreting intricate financial disclosure mandates to ensure regulatory compliance and high-level analytical accuracy across global markets.

AI Tutor: Every exam has a dedicated AI tutor. Don't just memorize—understand the why behind every correct answer.

10899
Students passed the CPA-Financial Exam using this exam dump

90.0%
Average score during Real Exams at the Testing Centre

163
Exam Questions and Answers in this CPA-Financial Prep

AICPA
CPA-FINANCIAL Exam

CPA Financial Accounting and Reporting

Exam Topics: 2

Total Questions: 163

Browse Free CPA-FINANCIAL Questions

Contains the Following Exam Topics:

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CPA-Financial Exam Discussions & Posts

Uzb Commented on August 26, 2025
11 is B answer correct
EUROPEAN UNION

Uzb Commented on August 26, 2025
9th is also A, MED id non transitive atribute
EUROPEAN UNION

Uzb Commented on August 26, 2025
8th is D (Local Pref. should be higher, MED lower, AS-PATH less and eBGP prefered then iBGP)
EUROPEAN UNION

Dave Commented on August 26, 2025
Is this is a good resource?
UNITED STATES

N Commented on August 26, 2025
Q3 (page 37) is definitely wrong. The answer should be B and C. A PAW is used to manage your identity tier. Your Kiosks need to be hardened in a similar way that a PAW is hardened. They are not PAWs though.
UNITED STATES

Main_Switch Commented on August 25, 2025
Ladies and Gents, I am here to let you all know that I passed this exam. Finally!!! 1) DO NOT take this exam easy. It is VERY VERY hard. 2) Study Study and Study well. 3) Use this exam dump. It is extremely helpful. Paid version is well worth it. 4) Good luck!
UNITED STATES

Bonnie Commented on August 25, 2025
I am happy to pass the SC-401 exam. I practiced with these practice questions questions which really helped. Exam is kinda hard but more ticky than being hard. The PDF version or full version of this practice questions PDF I purchased includes question patterns and key concepts like compliance, security, and governance in Microsoft 365. So I combined this with Microsoft Learn and hands-on labs which worked well. I do recommend this approach for anyone preparing!
UNITED STATES

N Commented on August 25, 2025
I think question 30 (page 11) is incorrect. The recycle bin is a good solution for making copies of files and encrypting them and then deleting the originals. I'm not sure a DLP policy would do that
UNITED STATES

N Commented on August 25, 2025
This one is wrong. MDI does not detect exfiltration to other websites. The best answer (I think) is Defender for Cloud Apps.
UNITED STATES

Moses Commented on August 25, 2025
Practise questions very helfpul in preping for exams
Anonymous

Elsayed Tarek Commented on August 25, 2025
Q107 the right option is D not B
Anonymous

Mehmet Commented on August 25, 2025
Great free resource. All valid questions as I have seen these in sites like exam topics or exam collection. But what is the catch? Why give it all for free?
GERMANY

Gayathiri Commented on August 25, 2025
I had prepared for AWS SAA-C03 exam and after preparation, came here to revise my knowledge. I had passed AWS SAA-C03 exam. There were 15 to 20 exactly same question appeared in the exam. Understood the concepts from entire question practice test. Thanks you for providing these practice test.
Anonymous

Victor Wardi Commented on August 24, 2025
Question 17 the correct answer is C.
BRAZIL

SomebodyisNobody Commented on August 24, 2025
Luckily I checked these before my exam day. It had been super helpful and I passed my exam.
NEW ZEALAND

Uzb Commented on August 24, 2025
correct answer for 14 th question is B
EUROPEAN UNION

Jack Commented on August 24, 2025
This exam is kinda hard and tricky. These questions came very handy. But note that the full version is not free. I bought the full version and get a 50% discount code. You can try these codes: 20%OFFF this works when you are buy one exam. 50%OFF this works when you buy 2 or more exams. Cheerrrsss guys!
EUROPEAN UNION

Elsayed Tarek Commented on August 24, 2025
in 93: i think all the options are false because in the insertion there are 7 values but in the table there are only 6 values so it will return ORA-00913: too many values
Anonymous

Elsayed Tarek Commented on August 24, 2025
Q:87 the answer is D not A because based on oracle docs you can create NOT NUL and Default at the same column https://www.oracletutorial.com/oracle-basics/oracle-default
Anonymous

Elsayed Tarek Commented on August 24, 2025
Q86: The answer is ABC not ACD B: because drop is a DML Statement that has auto commit D: All indexes being dropped not invalidated
Anonymous

Sweta Commented on August 24, 2025
Good articulated
Anonymous

Paresh Commented on August 23, 2025
It is useful
Anonymous

Paresh Commented on August 23, 2025
good collection of Questions.
Anonymous

Paresh Commented on August 23, 2025
Nice question collection
Anonymous

WFS Fabric Engineer Commented on August 22, 2025
Nice content in page 1.
Anonymous

Wit Commented on August 22, 2025
These questions and answers are good for practice
SOUTH AFRICA

Ayobami Commented on August 22, 2025
Good material
SWITZERLAND

BakerSt Commented on August 21, 2025
This is a wonderful system for someone with test anxiety, let's you see what's coming
Anonymous

Miles and Miles LLC Commented on August 21, 2025
good information so far! thanks to the developers
UNITED STATES

Rere Commented on August 21, 2025
Perfect source to be prepared for the az-204 exam.
UNITED KINGDOM

Bokang Setlai Commented on August 20, 2025
exams practice questions questions and answers are very helpful
Anonymous

Bokang Setlai Commented on August 20, 2025
i find questions more challenging than i thought
Anonymous

Kevin Commented on August 20, 2025
Provides useful information
Anonymous

TheStoorFrom13 Commented on August 20, 2025
These practice questions are very helpful. They give good training for the AWS Solution Architect Professional exam. Working on them helps to build confidence and understand AWS design decisions. It covers different AWS services and design scenarios.
UNITED KINGDOM

Silver Commented on August 20, 2025
very helpful questions
Anonymous

ad Commented on August 19, 2025
anyone passed recently with this set?
Anonymous

Kai Commented on August 19, 2025
I share the news that I passed this exam using this practice questions questions. Very good study resource.
GERMANY

Harry Commented on August 18, 2025
Is this worth to purchase the full test?
UNITED STATES

Jin Commented on August 18, 2025
It was really useful. Without this test, I would have 100% failed.
JAPAN

Thanuja Commented on August 18, 2025
If I prepare this question and answer, will I pass
Anonymous

Stephen Commented on August 18, 2025
Very clear explanations
Anonymous

Stephen Commented on August 18, 2025
Good material
Anonymous

Sharmota Commented on August 17, 2025
Questions are all real and from the actual exam. Some answers are not correct. Double check. Over all worth the time and money.
Anonymous

Sohan Patel Commented on August 17, 2025
Nice material to pass the exam
Anonymous

Ashok Commented on August 16, 2025
Good content.. covers all topics.
Anonymous

Hermela Commented on August 16, 2025
It's very helpful.
Anonymous

Anonymous Commented on August 15, 2025
Passed this exam today with the help of these questions. Valid questions and exam dump. I recommend.
UNITED STATES

Nitesh Commented on August 15, 2025
For 90, I think it should be A.
Anonymous

ffat Commented on August 15, 2025
perfect one
BAHRAIN

Tulip Commented on August 15, 2025
There are some doubt answer
Anonymous

AICPA CPA-Financial Exam Questions CPA Financial Accounting and Reporting