What is most heavily tested on far CPA exam?

Asked by: Vincenzo Bernhard  |  Last update: August 13, 2025
Score: 4.3/5 (3 votes)

What is most heavily tested on the FAR CPA Exam? Business combinations, leases, bonds, stockholders equity, and a mix of government and non-profit organizations are the most heavily tested content topics for FAR.

What is the most heavily tested topics on the far CPA Exam?

For FAR, the most heavily tested areas are Business Combinations, Leases, Bonds, Stockholders Equity, and a mix of Government and Not For Profit. Lets start with business combinations. Calculating goodwill and non-controlling interest are always on the CPA FAR Exam.

What is the hardest part of the FAR CPA Exam?

You will also be asked to write cash-flow, comprehensive-income, and changes-in-equity statements. Pension, bond and stockholder equity problems have been cited as among FAR's most difficult.

What are the most common far simulations?

The most common simulations for FAR tend to be on the statement of cash flows, accounts receivable rollforward, accounts payable rollforward, consolidation method, acquisition method, intercompany eliminations, commitments and contingencies, equity method, investments in debt or equity securities, bank reconciliations, ...

What is the hardest subject in the CPA Exam?

Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate. AUD and REG tend to be middle of the road.

5 MUST KNOW: FAR CPA Questions

36 related questions found

Which is the toughest paper in CPA?

The FAR section of the CPA Exam is hard because it's the most comprehensive of the 4 exam sections, and it has a lot of math questions that are mentally taxing to get through. It has the lowest pass rate of all 4 exam sections and is considered the hardest CPA Exam section.

What is the most failed CPA Exam?

FAR CPA Exam Pass Rates

This follows typical trends as FAR has consistently had the lowest pass rate and is considered to be the hardest section of the exam. FAR contains a lot of dense information that can prove difficult for candidates to remember and apply on exam day.

How many months to study for FAR CPA?

How long should I study for FAR? Becker recommends spending between 80 to 100 hours studying to pass FAR. This is just a general recommendation, though. You may need to spend more time on specific areas to ensure you not only understand the information but can apply it effectively or analyze it accurately.

Is Becker harder than the CPA Exam?

Many students have reported that the Becker simulated exam is even more difficult than the real one. These students then find the actual CPA Exam to be easier than they expected, contributing to a better performance and higher score—i.e., a Becker Bump.

Which is the hardest unit in CPA?

It is important not to underestimate Financial Reporting – it is the hardest subject in the CPA Program and requires you to complete at a time when your other commitments are manageable.

Is the CPA harder then the bar?

The CPA Exam. You've heard the horror stories: It's derailed the careers of promising professionals. It's definitely harder than the BAR exam and maybe even some medical board exams. And it's nearly impossible to pass once you're a working professional.

Which CPA Exam is the hardest in 2024?

Financial Accounting and Reporting (FAR)

And because of this, candidates often say the FAR is the most difficult section of the CPA Exam.

Which CPA Exam has the highest pass rate?

Easiest CPA Exam Section

According to this resource, the highest CPA pass rates were for the Business Environment and Concepts (BEC) section: 61.2% of all test takers passed with an average score of 75.1.

What is the easiest subject in the CPA Exam?

b) Conceptual subjects like Ethics & Governance (EG), Contemporary Business Issues (CBI) and Global Strategy & Leadership (GSL) are easy for some people who like concepts, ideas and lots of stories and examples. But, some people find these extremely hard and ambiguous, because they prefer clear rules for everything.

How many hours to study for AUD?

Study time allocation should be tailored to each section's demands: approximately 70–90 hours for AUD, 80–100 hours for REG, and 60–90 hours for the chosen discipline section, adjusting based on your familiarity with the content and the complexity of each section.

What is the pass rate for people who use Becker?

94% CPA Exam Pass Rate

Becker students are achieving great things—starting with passing the CPA Exam. While the average CPA Exam pass rate is 57 percent, Becker's Exam Day ReadySM students have a 94% pass rate.

Is Surgent better than Becker?

While Surgent offers a cutting-edge, efficient approach, Becker's comprehensive content and structured learning experience generally place it ahead, especially for those seeking all-encompassing preparation. This makes Becker the winner of the Surgent vs.

How prestigious is a CPA?

A CPA license is considered very prestigious: The CPA license is the most widely recognized professional credential in the accounting industry.

What are the most heavily tested topics for far?

What is most heavily tested on the FAR CPA Exam? Business combinations, leases, bonds, stockholders equity, and a mix of government and non-profit organizations are the most heavily tested content topics for FAR.

Can you finish CPA in 3 months?

After each session, you'll receive study recommendations based on your performance that outline your strengths and weaknesses and link you to lessons that you need to review. While it's certainly possible to pass the CPA exam in 3 months, sometimes life happens and it may take longer than you planned.

How long do you have to pass the CPA Exam in 2024?

Candidates who have passed at least one section of the CPA Exam before January 1, 2024, will have those credits extended to June 30, 2025 (see if your jurisdiction has adopted this here) Candidates in most states now have 30 or 36 months to pass the exam.

Is the CPA harder than the bar?

Yes, the CPA Exam is harder than the Bar Exam.

Both the CPA Exam and the Bar exam are notoriously difficult exams that require months of rigorous study and cover very different material. However, if you look at just the exam pass rate for first-time takers, then the CPA exam is harder, with only a 14 - 20% pass rate.

Can ChatGPT pass the CPA?

LLMs Show Promise: ChatGPT-4 and Claude Opus remarkably passed multiple sections of the CPA exam, displaying proficiency in both auditing and financial reporting. Human Accountants are Not Obsolete…

What school has the highest CPA pass rate?

Schools with Highest CPA Pass Rates
  • University of Pennsylvania: 90.9%
  • Rice University: 90.8%
  • University of Texas – Austin: 89.5%
  • Brigham Young University: 89.4%
  • Wake Forest University: 88.8%