FAR CPA study guide: questions, practice and study plan

How many questions are on the FAR CPA exam?

There are 50 multiple-choice questions and 7 task-based simulations — 57 items across five testlets. The multiple-choice questions come first, 25 in each of the first two testlets; the simulations follow in groups of 2, 3 and 2.

Because multiple choice and simulations each count for half of the score, the 7 simulations carry as much weight as the 50 questions. Plan your practice accordingly: FAR CPA questions alone will not prepare you for half of the section.

Source: AICPA & CIMA — Learn what to study for the CPA Exam (Blueprints). Checked 10 October 2026.

FAR CPA study guide: the AICPA Blueprints

The official CPA FAR study guide is the AICPA’s CPA Exam Blueprints. They set out FAR by area, group and topic, with score weighting, example tasks and the skill level at which each task is tested. NASBA strongly recommends that candidates review both the Blueprints and the NASBA Candidate Guide.

Use the version that matches your test date. The 2026 Blueprints apply to exams from 1 January 2026; the 2027 Blueprints apply from 1 January 2027, with a published summary of changes. A far CPA exam study guide from a review provider is useful only if it follows the Blueprints for your year — check that before you rely on any CPA FAR exam study guide.

Source: AICPA & CIMA — Learn what to study for the CPA Exam (Blueprints). Checked 10 October 2026.

FAR CPA practice questions and sample questions

The AICPA’s free sample test is the official source of CPA FAR sample questions. It includes questions from all six sections, runs up to two hours and uses the real exam software, so it is the best way to see far CPA exam sample questions in their actual format. The AICPA is clear that the sample test is not scored and does not determine readiness.

For simulations, the AICPA publishes a retired task-based simulation from the FAR section as a PDF: finding and correcting errors in financial statement balances through analysis and adjusting entries. It is a useful model of what far CPA exam practice questions at simulation level look like.

For volume, CPA FAR practice questions come from review providers. When choosing far CPA practice questions, check that the provider covers simulations as well as multiple choice. Sample FAR questions: CPA candidates should treat any set without explanations as a test, not a teacher.

Source: AICPA & CIMA — CPA Exam sample tests. Checked 10 October 2026.

CPA FAR exam questions: what is off limits

Real CPA FAR exam questions are confidential. When scheduling, candidates accept the Uniform CPA Examination Conduct and Non-Disclosure Agreement, and NASBA’s Candidate Guide states that any reproduction or distribution of exam materials, including memorisation, is prohibited. Penalties include invalidated scores, disqualification from future exams and civil and criminal penalties.

So far CPA exam questions offered as “recalled” items carry a real risk to your scores and licence path. CPA exam questions FAR candidates can use safely are the AICPA’s own samples and practice material from review providers.

Source: NASBA — CPA Exam Candidate Guide (September 2026). Checked 10 October 2026.

FAR CPA practice exam

A full CPA FAR practice exam should match the real structure: two testlets of 25 multiple-choice questions, three testlets of simulations, four hours. Treat a far CPA practice exam as a rehearsal of timing as well as content — the standardised 15-minute break comes after the first simulation testlet.

The AICPA sample test is shorter than a real section, so it is no substitute for a complete CPA FAR practice test. CPA exam practice questions: FAR candidates benefit most from a full-length run in the final weeks.

Source: AICPA & CIMA — CPA Exam sample tests. Checked 10 October 2026.

How long to study for FAR CPA exam

Neither the AICPA nor NASBA publishes a recommended number of hours, so any answer to how many hours to study for FAR CPA exam preparation — or how many weeks to study for FAR CPA — that is presented as official is not. This page will not give you an invented figure.

What the official rules do give you is a frame. Your Notice to Schedule is generally valid for six months, and once you pass a first section your jurisdiction’s credit period starts — 18, 30 or 36 months depending on the board. How long should I study for FAR CPA, then? Long enough to finish the Blueprint content and several full practice runs before your Notice to Schedule expires.

A practical way to answer how long does it take to study for FAR CPA is to measure it: take a timed set of questions in each Blueprint area early on, then plan more weeks for the areas where you score lowest.

Source: NASBA — CPA Exam Candidate Guide (September 2026). Checked 10 October 2026.

FAR CPA study plan

A CPA FAR study plan starts from the Blueprints. List the areas, mark the ones you already know from your coursework, and schedule the rest. A good far CPA study plan alternates multiple choice and simulations from the first week, because both carry half the score.

Then add dates: your Prometric appointment, a full practice exam two to three weeks before it, and buffer for review. A CPA FAR study schedule that leaves the simulations until the end leaves half of the score under-practised.

• Week 1: Blueprint review and a timed diagnostic
• Main block: one area at a time, multiple choice and simulations together
• Final weeks: full-length practice exam, then targeted review
• Last days: the AICPA sample test for software familiarity

Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.

Far CPA exam tips

Three CPA FAR exam tips follow directly from the rules. First, simulations are worth 50% of the score, so practise them as often as multiple choice. Second, the scale is 0–99 with 75 to pass and no curve, so other candidates do not affect your result. Third, learn the software beforehand with the AICPA sample test and tutorial.

The best way to study for FAR CPA exam content is the one built on the Blueprints and checked by timed practice. Whether you call it a FAR CPA exam study plan or a schedule, write it down and test against it.

Source: AICPA & CIMA — CPA Exam scoring and pass rates. Checked 10 October 2026.

CPA FAR study material PDF

The official CPA FAR study material PDF downloads are free: the AICPA’s CPA Exam Blueprints and the retired FAR task-based simulation. Searches for a CPA FAR study material PDF free download otherwise lead to copies of commercial review material, which you have no right to use and which may be outdated for your Blueprint year.

Source: AICPA & CIMA — Retired task-based simulation from the FAR section. Checked 10 October 2026.

CPA FAR study guide: questions people ask

How many questions are on the FAR CPA exam?

50 multiple-choice questions and 7 task-based simulations. Source: AICPA, checked 10 October 2026.

How many questions are on far CPA exam testlets?

25 in each of the two multiple-choice testlets; the three simulation testlets hold 2, 3 and 2 simulations. Source: AICPA, checked 10 October 2026.

How many hours to study for far CPA?

The AICPA and NASBA publish no recommended number. Measure your starting level with a timed diagnostic and plan by Blueprint area.

How many hours to study for CPA FAR if I already studied accounting?

There is no official figure. Use the Blueprints to mark areas you already know and plan time for the rest, including simulations.

How many months to study for FAR CPA?

No official figure exists. Your Notice to Schedule is generally valid for six months, which sets the practical outer limit for one attempt. Source: NASBA, checked 10 October 2026.

How to study for FAR CPA exam content?

Follow the AICPA Blueprints, practise multiple choice and simulations side by side, and finish with a full-length timed practice exam.

Where can I find official FAR sample questions?

In the AICPA’s free sample test and its retired FAR task-based simulation. Checked 10 October 2026.