Accounting & Tax
CPA FARCPA — Financial Accounting & Reporting
CPA FAR (Financial Accounting & Reporting) is the largest of the four CPA sections, covering US GAAP financial reporting.
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Exam facts
Everything you need to know about the CPA FAR exam.
- Passing score
- 75 / 99
- Format & length
- 4 hours
- Voucher cost
- ~$390 per section + ~$96 application fee + state fees
- Prerequisites
- 150 college credit hours + accounting credits per state
- Validity
- 30 months to pass all 4 sections after passing the first (NASBA rolling-window model rule, adopted by most states)
What’s tested
Key topics on the CPA FAR exam.
The Cert Climb question bank is mapped to every domain on the official CPA FAR exam blueprint, so what you study is what the test asks.
- Conceptual Framework, Standard-Setting & Financial Reporting
- Select Financial Statement Accounts
- Select Transactions
- State & Local Governments
Who it’s for
Built for the people taking this exam.
CPA candidates. FAR is widely considered the toughest of the four sections.
Why it matters in 2026
The career signal.
FAR is widely cited as the toughest CPA section because of the sheer volume of GAAP, GASB, and non-profit reporting content. Passing it first is the conventional strategy — clearing FAR proves you can absorb the heaviest section while your 30-month rolling window is still fresh, and the conceptual foundation transfers directly into BAR if that's your Discipline pick. Required for CPA licensure across every US jurisdiction.
What you get
Everything you need to actually pass.
Full question bank
500 questions covering every objective on the official CPA FAR exam blueprint, with detailed explanations on every option — right and wrong.
Quiz modes
Timed exam simulation, missed-only review, topic drills, and a daily question of the day. Practice the way you study best.
Flashcards
Spaced-repetition flashcards generated from each topic. Pull them up on a phone in the gap between meetings.
Progress tracking
See per-topic accuracy and answered counts. Find weak areas before they cost you on test day.
Per-category premium
Unlocking CPA FAR unlocks every other Accounting & Tax exam in the Cert Climb catalog — pay once, stack credentials.
No-fluff explanations
Every wrong answer comes with a 2-3 sentence explanation of why it’s wrong, not just “the correct answer is X.” Pattern recognition is the whole game.
Read while you study
CPA FAR articles & study guides
FAQ
Frequently asked questions about CPA FAR
How many questions does the CPA FAR bank have?
500 questions, organized into 4 subject areas mapped to the official exam objectives.
Is the free trial really free?
Yes. 30 questions, no credit card, no email-trap, no “activate by Friday or pay” spam. You either upgrade because the bank’s good, or you don’t.
What does premium cost?
Premium is sold per category and unlocks every Accounting & Tax exam in the Cert Climb catalog. Plans are 1-month, 3-month, or 12-month — see the upgrade modal for current pricing.
How current is the CPA FAR content?
We track exam version updates and refresh the bank within weeks of new objectives. Where the version of an exam matters (e.g. CompTIA SY0-701 vs. SY0-601), question explanations call it out.
Can I cancel my subscription anytime?
Yes. Cancellation is one click from your profile. Your access continues through the end of the period you’ve already paid for.
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