Accounting licensure · US CPA
The CPA path, starting with FAR
Uniform Certified Public Accountant (CPA) Examination
This path prepares you for Financial Accounting and Reporting, the FAR section of the Uniform CPA Examination, as the AICPA's 2026 Blueprints set it: three content areas, 113 representative tasks, 50 questions and 7 task-based simulations in four hours. Study guides, practice with every answer explained, and a mock in the exam's five testlets.
Free and open: no card and no account; your progress stays in this browser. AUD, REG and the Discipline sections are not built yet.
ExamDragon is independent exam preparation. It is not affiliated with, endorsed by or reviewed by the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), any state board of accountancy or Prometric. Uniform CPA Examination and CPA Exam are names of the AICPA, used here only to name the exam. Every question and simulation here is our own, written from the AICPA's published Blueprints; none is adapted from the AICPA's released questions or any review course.
Everything in the FAR section
- TodayA short session for the day: some practice, one group to study, the mock when you are ready.
- Practice165 original questions and 12 task-based simulations, each answer explained.
- Mock examA full mock: 50 questions and 7 simulations in 240 minutes, five testlets, the standardized break, a report by area.
- LibraryThe 113 tasks in our words, a study guide for each area, the item types and how FAR is scored.
- ProgressEach area from learning to secure, your territory map, your past mocks and your readiness.
- PlayQuick Round, Ethics Sort, Standards Match and Case Quests, with your dragon beside you.
Three content areas, 113 tasks
- Area IFinancial Reporting30 to 40%47 tasks
- Area IISelect Balance Sheet Accounts30 to 40%40 tasks
- Area IIISelect Transactions25 to 35%26 tasks
The areas and allocations are the AICPA's; every group and task is shown in our own words.
FAR, as the AICPA and NASBA describe it
- Section
- Financial Accounting and Reporting (FAR), one of the three Core sections with AUD and REG. Licensure takes the three Core sections and one Discipline section of your choice.
- Time
- 4 hours of testing. The appointment adds 30 minutes for login, a survey and the break.
- Questions
- 50 multiple-choice questions and 7 task-based simulations, small case studies with exhibits.
- Testlets
- Five: two of 25 multiple-choice questions, then three of simulations (2, 3 and 2). Once you submit a testlet, you cannot return to it.
- Break
- A standardized 15-minute break after testlet 3 that does not count against your time. You may decline it.
- Weighting
- Multiple-choice questions 50% and simulations 50% of the score.
- Content
- Financial Reporting 30 to 40%, Select Balance Sheet Accounts 30 to 40%, Select Transactions 25 to 35%, with 113 representative tasks.
- Skills
- Remembering and Understanding 5 to 15%, Application 45 to 55%, Analysis 35 to 45%. Evaluation is not tested in FAR.
- Score
- Reported on a scale of 0 to 99; 75 passes. The score is scaled, not a percentage correct, and is not curved.
- Testing
- FAR can be scheduled year-round. Your board of accountancy sets the credit period: at least 30 months in the AICPA's words, longer in some states.
Sources: the AICPA's Uniform CPA Examination Blueprints (2026) and scoring page, and NASBA's CPA Exam Candidate Guide, read 13 November 2026. Every source.
What the AICPA does not publish, and what we do
- The AICPA does not publish its scaling formulas or item difficulties. Our mock reports percent correct for the questions and for the simulations, combined 50/50, labelled as ours: never a 0 to 99 score and never a pass or a fail.
- Whether any items go unscored is not stated in the AICPA's current documents. Every item in our mock counts.
- Whether simulations earn partial credit is not published. Ours score one point per part, each part equal.
- No time per testlet is published. One 240-minute clock runs across all five testlets; the pace is yours.
- The weight of groups inside an area is not published, and the AICPA warns that the number of tasks is not a weight. Our mock spreads by the middle of each area's range.
- The exam screen changes in July 2027 and the AICPA has not shown it yet. Our screen is our own, with a simple calculator.
- Every question and simulation is original, never adapted from the AICPA's released questions, sample tests, retired simulations or any review course. The literature is cited by topic (ASC Topic number and name), never quoted.