FAR CPA exam: format, structure, pass rate and dates
The FAR CPA exam is the Financial Accounting and Reporting section of the Uniform CPA Examination: four hours, 50 multiple-choice questions and 7 task-based simulations, scored 50/50, with 75 on a 0–99 scale to pass. It can be taken year-round at Prometric. The AICPA reports a 42.95% FAR pass rate for 2026 through Q2.
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What is the FAR CPA exam?
FAR is the Financial Accounting and Reporting section, one of three Core sections every CPA candidate must pass, next to AUD and REG. The far section of CPA exam testing covers financial accounting and reporting frameworks for for-profit and not-for-profit entities; the AICPA sums up its focus as financial statements, transactions and not-for-profit.
Since the AICPA replaced the old four-section model with Core and Discipline sections, the CPA FAR exam has been a required Core section for everyone, whichever Discipline section a candidate chooses.
Source: Texas State Board of Public Accountancy — CPA Exam sections. Checked 10 October 2026.
FAR CPA exam format and structure
The FAR CPA exam format is five testlets. Testlets 1 and 2 contain 25 multiple-choice questions each. Testlets 3, 4 and 5 contain the task-based simulations: 2, then 3, then 2 — seven in total. That is the CPA FAR exam structure for every candidate.
NASBA describes the simulations as condensed case studies; in the far CPA exam structure they fill the last three testlets. Each half of the section — multiple choice and simulations — counts for 50% of your score.
- Testlet 1: 25 multiple-choice questions
- Testlet 2: 25 multiple-choice questions
- Testlet 3: 2 task-based simulations
- Testlet 4: 3 task-based simulations
- Testlet 5: 2 task-based simulations
Source: AICPA & CIMA — Learn what to study for the CPA Exam (Blueprints). Checked 10 October 2026.
How long is the FAR CPA exam?
The CPA FAR test lasts four hours. NASBA’s Candidate Guide adds a standardised 15-minute break after the first simulation testlet, which does not count against your time. You may also break at the end of other testlets, but the clock keeps running, and breaks over ten minutes are reported to your board.
So how long is FAR CPA exam day in practice? Four hours of testing plus check-in — NASBA asks you to arrive at least 30 minutes early with your Notice to Schedule and two forms of ID.
Source: NASBA — CPA Exam Candidate Guide (September 2026). Checked 10 October 2026.
FAR CPA exam breakdown: what is tested
The official FAR CPA exam breakdown is in the AICPA’s CPA Exam Blueprints, which organise the section by area, group and topic, with score weighting and the skill level each task is tested at. The 2026 Blueprints took effect on 1 January 2026; the 2027 Blueprints take effect on 1 January 2027, and the AICPA publishes a summary of the changes.
Any list of the most tested topics on FAR CPA exam forms you see is an interpretation, not an AICPA publication; the Blueprints’ score weighting is the official breakdown of FAR CPA exam content. The Texas board highlights two skills that run through it: verifying the completeness and accuracy of source data, and applied research in source material.
Source: AICPA & CIMA — Learn what to study for the CPA Exam (Blueprints). Checked 10 October 2026.
FAR CPA exam pass rate
The AICPA publishes the FAR CPA exam pass rate each quarter. In 2026, 43.46% of FAR candidates passed in Q1 and 42.47% in Q2 — a cumulative CPA FAR exam pass rate of 42.95% for the year so far.
The CPA FAR pass rate 2025 figures were 41.67%, 43.52%, 43.07% and 40.20% by quarter, 42.12% across the year. Put simply, the FAR pass rate: CPA candidates passed a little over four times in ten. For comparison, AUD stood at 48.65% for 2026 through Q2.
- Q1 2026: 43.46%
- Q2 2026: 42.47%
- 2026 through Q2: 42.95%
- 2025 full year: 42.12%
Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.
How hard is FAR CPA exam?
The pass rates are the only official measure, and the AICPA itself cautions that they reflect candidate preparedness, not necessarily exam difficulty. What they do show is that the cpa far pass rate has been below AUD’s in every quarter the AICPA reports for 2025 and 2026.
Structurally, FAR is demanding because the simulations count for half the score and require working through figures, not recognising answers. Passing is a matter of reaching 75 on the scaled score; scores are not curved, so you are not competing with other candidates.
Source: AICPA & CIMA — The new CPA Exam, two years in. Checked 10 October 2026.
CPA FAR exam dates 2026
There are no fixed CPA FAR exam dates. NASBA states that the Core sections — AUD, FAR and REG — can be taken year-round; only the Discipline sections are limited to the first month of each quarter. Your far CPA exam dates are whatever Prometric slot you book while your Notice to Schedule is valid.
What is fixed are the score release targets. For the rest of 2026, the AICPA targets FAR scores on 10 November, 24 November, 16 December and 12 January for exams whose data reaches it by 23 October, 15 November, 8 December and 31 December. So the far CPA exam dates 2026 that matter are those cut-off dates if you want a result before a particular deadline.
Source: AICPA & CIMA — CPA Exam score release dates. Checked 10 October 2026.
How to pass the FAR CPA exam
How to pass the FAR CPA exam comes down to the scoring rules: 75 on a 0–99 scale, with simulations worth as much as multiple choice. Practise both from the start, use the AICPA sample test to learn the software, and study against the Blueprints rather than a guess at what is popular.
If you do not pass, NASBA explains that you re-register for the section and obtain a new Notice to Schedule; you can re-register 72 hours after receiving your score. That is also how to pass CPA FAR exam attempts in the long run: use the score report to target the next round.
Source: NASBA — CPA Exam FAQ. Checked 10 October 2026.
FAR CPA exam cheat sheet: what is allowed
A personal FAR CPA exam cheat sheet is a study tool for home only. NASBA lists notes in any written form among the items prohibited in the testing room, and personal belongings go into a locker.
Exam content is protected too. Since January 2023 candidates accept the Uniform CPA Examination Conduct and Non-Disclosure Agreement when scheduling; reproducing or distributing exam material, including by memorisation, can lead to invalidated scores, disqualification and civil or criminal penalties.
Source: NASBA — CPA Exam Candidate Guide (September 2026). Checked 10 October 2026.
CPA FAR exam: questions people ask
What is FAR CPA exam?
Financial Accounting and Reporting, a required Core section of the Uniform CPA Examination. Source: AICPA & CIMA, checked 10 October 2026.
How long is the FAR CPA exam?
Four hours, plus an optional standardised 15-minute break that does not count against your time. Sources: AICPA and NASBA, checked 10 October 2026.
What is the FAR CPA exam format?
50 multiple-choice questions in two testlets, then 7 task-based simulations in three testlets. Source: AICPA, checked 10 October 2026.
What is the FAR CPA pass rate?
42.95% for 2026 through Q2, and 42.12% for 2025. Source: AICPA, checked 10 October 2026.
Is FAR the hardest CPA exam section?
FAR’s pass rate has been below AUD’s in every reported quarter of 2025 and 2026, but the AICPA says pass rates reflect preparedness, not necessarily difficulty.
What are the CPA FAR exam dates?
There are none fixed: Core sections, including FAR, can be taken year-round at Prometric. Source: NASBA, checked 10 October 2026.
What score do I need to pass FAR?
75 on a 0–99 scale; scores are not curved. Source: AICPA, checked 10 October 2026.
Can I bring notes into the FAR exam?
No. NASBA lists notes in any written form among prohibited items in the testing room.
