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The Financial-Accounting-Reporting section of the CPA Exam is focused on measuring the applicant’s knowledge and understanding of financial accounting and reporting concepts, standards and principles. This section of the exam is divided into three main areas: Financial Reporting, Select Financial Statement Accounts, and State and Local Governments.

The FAR exam is one of the four exams that candidates must pass to become a CPA. It is a challenging test that requires a deep understanding of financial accounting concepts, including revenue recognition, leases, and pensions. Candidates must also have a strong grasp of the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).

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The FAR section of the CPA exam is designed to test candidates' knowledge of financial accounting and reporting concepts and principles. This includes topics such as financial statements, revenue recognition, inventory valuation, and other key areas of financial accounting. Candidates who pass Financial-Accounting-Reporting exam will have demonstrated a strong understanding of these concepts and will be well-equipped to work in a variety of accounting roles.