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CPA Financial Accounting and Reporting (FAR) Practice Tests
All CPA Financial Accounting and Reporting (FAR) Resources
Free CPA Financial Accounting and Reporting (FAR) Practice Tests
Our completely free CPA Financial Accounting and Reporting (FAR) practice tests are the perfect way to brush up your skills. Take
one of our many CPA Financial Accounting and Reporting (FAR) practice tests for a run-through of commonly asked questions. You
will receive incredibly detailed scoring results at the end of your CPA Financial Accounting and Reporting (FAR) practice test to
help you identify your strengths and weaknesses. Pick one of our CPA Financial Accounting and Reporting (FAR) practice tests now
and begin!
Practice Tests by Concept
Business combinations practice test
cpa_financial_accounting_and_reporting_far-business-combinations
Questions: 20
Test Difficulty:
Average Time Spent: 1 hrs 23 mins
Cost method practice test
cpa_financial_accounting_and_reporting_far-cost-method
Questions: 5
Test Difficulty:
Average Time Spent: 38 mins
Equity method practice test
cpa_financial_accounting_and_reporting_far-equity-method
Questions: 5
Test Difficulty:
Fair value method practice test
cpa_financial_accounting_and_reporting_far-fair-value-method
Questions: 5
Test Difficulty:
Average Time Spent: 4 mins
Goodwill practice test
cpa_financial_accounting_and_reporting_far-goodwill
Questions: 5
Test Difficulty:
Average Time Spent: 43 mins
Business combinations & investments practice test
cpa_financial_accounting_and_reporting_far-business-combinations-investments
Questions: 10
Test Difficulty:
Average Time Spent: 14 mins
Consolidated financial statements practice test
cpa_financial_accounting_and_reporting_far-consolidated-financial-statements
Questions: 5
Test Difficulty:
Average Time Spent: 3 hrs 24 mins
Derivatives, hedging, and foreign currency transactions practice test
cpa_financial_accounting_and_reporting_far-derivatives-hedging-and-foreign-currency-transactions
Questions: 5
Test Difficulty:
Average Time Spent: 7 mins
Compensation and accrued payroll practice test
cpa_financial_accounting_and_reporting_far-compensation-and-accrued-payroll
Questions: 15
Test Difficulty:
Average Time Spent: 20 mins
Accrued payroll expense practice test
cpa_financial_accounting_and_reporting_far-accrued-payroll-expense
Questions: 5
Test Difficulty:
Retirement benefits practice test
cpa_financial_accounting_and_reporting_far-retirement-benefits
Questions: 5
Test Difficulty:
Stock compensation practice test
cpa_financial_accounting_and_reporting_far-stock-compensation
Questions: 5
Test Difficulty:
Average Time Spent: 7 mins
Current assets practice test
cpa_financial_accounting_and_reporting_far-current-assets
Questions: 12
Test Difficulty:
Average Time Spent: 2 hrs 46 mins
Bank reconciliations practice test
cpa_financial_accounting_and_reporting_far-bank-reconciliations
Questions: 3
Test Difficulty:
Inventory costing methods practice test
cpa_financial_accounting_and_reporting_far-inventory-costing-methods
Questions: 3
Test Difficulty:
Prepaid expenses practice test
cpa_financial_accounting_and_reporting_far-prepaid-expenses
Questions: 3
Test Difficulty:
Average Time Spent: 7 mins
Receivables practice test
cpa_financial_accounting_and_reporting_far-receivables
Questions: 3
Test Difficulty:
Average Time Spent: 7 mins
Current liabilities practice test
cpa_financial_accounting_and_reporting_far-current-liabilities
Questions: 10
Test Difficulty:
Average Time Spent: 48 mins
Contingencies practice test
cpa_financial_accounting_and_reporting_far-contingencies
Questions: 5
Test Difficulty:
Payables and accrued liabilities practice test
cpa_financial_accounting_and_reporting_far-payables-and-accrued-liabilities
Questions: 5
Test Difficulty:
Average Time Spent: 4 mins
Debt and equity financing practice test
cpa_financial_accounting_and_reporting_far-debt-and-equity-financing
Questions: 15
Test Difficulty:
Average Time Spent: 1 hrs 10 mins
Bonds payable & long-term debt practice test
cpa_financial_accounting_and_reporting_far-bonds-payable-long-term-debt
Questions: 5
Test Difficulty:
Average Time Spent: 3 mins
Debt covenant obligations practice test
cpa_financial_accounting_and_reporting_far-debt-covenant-obligations
Questions: 5
Test Difficulty:
Average Time Spent: 2 mins 31 secs
Equity transactions practice test
cpa_financial_accounting_and_reporting_far-equity-transactions
Questions: 5
Test Difficulty:
Expenses practice test
cpa_financial_accounting_and_reporting_far-expenses
Questions: 15
Test Difficulty:
Average Time Spent: 18 mins
Accounting for leases practice test
cpa_financial_accounting_and_reporting_far-accounting-for-leases
Questions: 5
Test Difficulty:
Cost of goods sold practice test
cpa_financial_accounting_and_reporting_far-cost-of-goods-sold
Questions: 5
Test Difficulty:
Average Time Spent: 6 mins
Income taxes practice test
cpa_financial_accounting_and_reporting_far-income-taxes
Questions: 5
Test Difficulty:
Financial reporting standards practice test
cpa_financial_accounting_and_reporting_far-financial-reporting-standards
Questions: 13
Test Difficulty:
Average Time Spent: 20 mins
Accounting changes & errors practice test
cpa_financial_accounting_and_reporting_far-accounting-changes-errors
Questions: 3
Test Difficulty:
Average Time Spent: 3 mins
Conceptual framework practice test
cpa_financial_accounting_and_reporting_far-conceptual-framework
Questions: 3
Test Difficulty:
Average Time Spent: 1 mins 14 secs
Ifrs vs. gaap practice test
cpa_financial_accounting_and_reporting_far-ifrs-vs-gaap
Questions: 4
Test Difficulty:
Average Time Spent: 4 mins
Special purpose frameworks practice test
cpa_financial_accounting_and_reporting_far-special-purpose-frameworks
Questions: 3
Test Difficulty:
Income statements & analysis practice test
cpa_financial_accounting_and_reporting_far-income-statements-analysis
Questions: 11
Test Difficulty:
Average Time Spent: 12 mins
Calculate fluctuations & ratios practice test
cpa_financial_accounting_and_reporting_far-calculate-fluctuations-ratios
Questions: 3
Test Difficulty:
Income statement practice test
cpa_financial_accounting_and_reporting_far-income-statement
Questions: 4
Test Difficulty:
Other comprehensive income practice test
cpa_financial_accounting_and_reporting_far-other-comprehensive-income
Questions: 4
Test Difficulty:
Average Time Spent: 2 mins 46 secs
Non-income financial statements practice test
cpa_financial_accounting_and_reporting_far-non-income-financial-statements_aa
Questions: 9
Test Difficulty:
Average Time Spent: 10 mins
Balance sheet practice test
cpa_financial_accounting_and_reporting_far-balance-sheet_aa
Questions: 3
Test Difficulty:
Average Time Spent: 2 mins 18 secs
Statement of cash flows practice test
cpa_financial_accounting_and_reporting_far-statement-of-cash-flows_aa
Questions: 3
Test Difficulty:
Statement of retained earnings practice test
cpa_financial_accounting_and_reporting_far-statement-of-retained-earnings_aa
Questions: 3
Test Difficulty:
Average Time Spent: 7 mins
Not for profit accounting practice test
cpa_financial_accounting_and_reporting_far-not-for-profit-accounting
Questions: 15
Test Difficulty:
Average Time Spent: 8 mins
Nonreciprocal transfers practice test
cpa_financial_accounting_and_reporting_far-nonreciprocal-transfers
Questions: 5
Test Difficulty:
Average Time Spent: 1 mins 45 secs
Statement of activities practice test
cpa_financial_accounting_and_reporting_far-statement-of-activities
Questions: 5
Test Difficulty:
Statement of financial position practice test
cpa_financial_accounting_and_reporting_far-statement-of-financial-position
Questions: 5
Test Difficulty:
Average Time Spent: 2 mins 57 secs
Other long lived assets practice test
cpa_financial_accounting_and_reporting_far-other-long-lived-assets
Questions: 15
Test Difficulty:
Average Time Spent: 1 hrs 17 mins
Asset impairment practice test
cpa_financial_accounting_and_reporting_far-asset-impairment
Questions: 5
Test Difficulty:
Average Time Spent: 2 mins 56 secs
Intangible assets practice test
cpa_financial_accounting_and_reporting_far-intangible-assets
Questions: 5
Test Difficulty:
Software, r&d costs practice test
cpa_financial_accounting_and_reporting_far-software-r-d-costs
Questions: 5
Test Difficulty:
Average Time Spent: 4 mins
Property, plant and equipment practice test
cpa_financial_accounting_and_reporting_far-property-plant-and-equipment
Questions: 15
Test Difficulty:
Asset retirement obligations practice test
cpa_financial_accounting_and_reporting_far-asset-retirement-obligations
Questions: 5
Test Difficulty:
Capitalizing property, plant, and equipment practice test
cpa_financial_accounting_and_reporting_far-capitalizing-property-plant-and-equipment
Questions: 5
Test Difficulty:
Depreciation and amortization practice test
cpa_financial_accounting_and_reporting_far-depreciation-and-amortization
Questions: 5
Test Difficulty:
Average Time Spent: 7 mins
Revenue practice test
cpa_financial_accounting_and_reporting_far-revenue
Questions: 15
Test Difficulty:
Average Time Spent: 31 mins
Allowance method for doubtful accounts practice test
cpa_financial_accounting_and_reporting_far-allowance-method-for-doubtful-accounts
Questions: 5
Test Difficulty:
Average Time Spent: 8 mins
Non-monetary exchanges practice test
cpa_financial_accounting_and_reporting_far-non-monetary-exchanges
Questions: 4
Test Difficulty:
Revenue recognition practice test
cpa_financial_accounting_and_reporting_far-revenue-recognition
Questions: 6
Test Difficulty:
State and local governments practice test
cpa_financial_accounting_and_reporting_far-state-and-local-governments
Questions: 20
Test Difficulty:
Average Time Spent: 13 mins
Cafr (fund) accounting practice test
cpa_financial_accounting_and_reporting_far-cafr-fund-accounting
Questions: 5
Test Difficulty:
Average Time Spent: 2 mins 49 secs
Encumbrance accounting practice test
cpa_financial_accounting_and_reporting_far-encumbrance-accounting
Questions: 5
Test Difficulty:
Government-wide financial statements practice test
cpa_financial_accounting_and_reporting_far-government-wide-financial-statements
Questions: 5
Test Difficulty:
Average Time Spent: 2 mins 4 secs
Modified accrual basis of accounting practice test
cpa_financial_accounting_and_reporting_far-modified-accrual-basis-of-accounting
Questions: 5
Test Difficulty:
All CPA Financial Accounting and Reporting (FAR) Resources
Practice Quizzes
CPA Financial Accounting and Reporting (FAR) Problem Set 31
cpa_financial_accounting_and_reporting_far_31
Questions: 3
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 30
cpa_financial_accounting_and_reporting_far_30
Questions: 3
Test Difficulty:
Average Time Spent: 14 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 29
cpa_financial_accounting_and_reporting_far_29
Questions: 4
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 28
cpa_financial_accounting_and_reporting_far_28
Questions: 4
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 27
cpa_financial_accounting_and_reporting_far_27
Questions: 3
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 26
cpa_financial_accounting_and_reporting_far_26
Questions: 2
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 25
cpa_financial_accounting_and_reporting_far_25
Questions: 3
Test Difficulty:
Average Time Spent: 18 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 24
cpa_financial_accounting_and_reporting_far_24
Questions: 3
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 23
cpa_financial_accounting_and_reporting_far_23
Questions: 3
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 22
cpa_financial_accounting_and_reporting_far_22
Questions: 3
Test Difficulty:
Average Time Spent: 27 mins
All CPA Financial Accounting and Reporting (FAR) Resources
CPA Financial Accounting and Reporting (FAR) Problem Set 21
cpa_financial_accounting_and_reporting_far_21
Questions: 3
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 20
cpa_financial_accounting_and_reporting_far_20
Questions: 4
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 19
cpa_financial_accounting_and_reporting_far_19
Questions: 2
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 18
cpa_financial_accounting_and_reporting_far_18
Questions: 4
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 17
cpa_financial_accounting_and_reporting_far_17
Questions: 3
Test Difficulty:
Average Time Spent: 24 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 16
cpa_financial_accounting_and_reporting_far_16
Questions: 15
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 15
cpa_financial_accounting_and_reporting_far_15
Questions: 15
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 14
cpa_financial_accounting_and_reporting_far_14
Questions: 10
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 13
cpa_financial_accounting_and_reporting_far_13
Questions: 20
Test Difficulty:
Average Time Spent: 59 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 12
cpa_financial_accounting_and_reporting_far_12
Questions: 15
Test Difficulty:
Average Time Spent: 5 hrs 1 mins
All CPA Financial Accounting and Reporting (FAR) Resources
CPA Financial Accounting and Reporting (FAR) Problem Set 11
cpa_financial_accounting_and_reporting_far_11
Questions: 20
Test Difficulty:
Average Time Spent: 3 hrs 10 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 10
cpa_financial_accounting_and_reporting_far_10
Questions: 15
Test Difficulty:
Average Time Spent: 2 hrs 53 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 9
cpa_financial_accounting_and_reporting_far_9
Questions: 15
Test Difficulty:
Average Time Spent: 0 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 8
cpa_financial_accounting_and_reporting_far_8
Questions: 15
Test Difficulty:
Average Time Spent: 15 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 7
cpa_financial_accounting_and_reporting_far_7
Questions: 10
Test Difficulty:
Average Time Spent: 1 hrs 46 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 6
cpa_financial_accounting_and_reporting_far_6
Questions: 15
Test Difficulty:
Average Time Spent: 1 hrs 16 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 5
cpa_financial_accounting_and_reporting_far_5
Questions: 12
Test Difficulty:
Average Time Spent: 26 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 4
cpa_financial_accounting_and_reporting_far_4
Questions: 9
Test Difficulty:
Average Time Spent: 2 mins 35 secs
CPA Financial Accounting and Reporting (FAR) Problem Set 3
cpa_financial_accounting_and_reporting_far_3
Questions: 12
Test Difficulty:
Average Time Spent: 9 mins
CPA Financial Accounting and Reporting (FAR) Problem Set 2
cpa_financial_accounting_and_reporting_far_2
Questions: 9
Test Difficulty:
Average Time Spent: 13 mins
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