Free CPA FAR Practice Test 2026
200 original multiple-choice questions on the AICPA 2026 blueprint: statements and consolidation, receivables and inventory, PP&E and investments, debt, revenue, income taxes and leases. Four 50-question tests, every calculation explained. Tuned for mobile. No account needed.
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The CPA FAR exam at a glance
FAR (Financial Accounting and Reporting) is one of the three Core sections of the Uniform CPA Examination, developed by the AICPA and delivered with NASBA and the state boards of accountancy. It lasts 4 hours and has 50 multiple-choice questions and 7 task-based simulations, each half of the score. Scores run from 0 to 99 and 75 passes; it is a scaled score, not a percent correct. Under the Blueprints effective January 1, 2026 its three content areas are Financial Reporting (30 to 40%), Select Balance Sheet Accounts (30 to 40%) and Select Transactions (25 to 35%).
Tigertest has 200 CPA FAR practice questions with explanations, all free with no account required.
- Time
- 4 hours
- Questions
- 50 multiple choice, 7 task-based simulations
- Score weighting
- 50% multiple choice, 50% simulations
- Passing score
- 75 on a 0 to 99 scale
- Content areas
- Financial Reporting, Balance Sheet Accounts, Select Transactions
- Blueprint
- AICPA, effective January 1, 2026
- Run by
- AICPA, NASBA and state boards of accountancy
Updated by the Tigertest team. Practice questions follow the AICPA CPA Exam Blueprints effective January 1, 2026 and the 2027 summary of changes, checked November 2026. Exam rules change, so confirm current details with AICPA: What is tested on the CPA Exam.
How It Works
Train by Topic
Seven training sets: statements and consolidation, not-for-profit, government and public companies, cash, receivables and inventory, PP&E, intangibles and investments, liabilities and equity, changes, contingencies and revenue, and income taxes, fair value and leases. Questions you miss come back until you have mastered them.
Blueprint-Weighted Tests
Four tests of 50 multiple-choice questions in the blueprint's area weights, with a 75% readiness line. No question appears in more than one test, and every calculation is worked through in the explanation.
Built on the AICPA FAR Blueprint
The AICPA Blueprints effective January 1, 2026 give FAR three content areas. Each test here has 17 Financial Reporting, 18 Balance Sheet Accounts and 15 Select Transactions questions. The 7 task-based simulations are not modelled.
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Have an idea, a topic you'd like covered, or a question that could be clearer? We read every message and use it to improve every test.
Share FeedbackHow to Pass FAR
1. Learn the calculations by doing them
Most FAR questions are applied: bond amortization, EPS, deferred taxes, lease liabilities, inventory costing. Work each number on paper before you look at the choices, then check your path against the explanation, not just the answer.
2. Know which model each topic uses
Impairment of PP&E starts with undiscounted cash flows; credit losses use expected lifetime losses; contingencies need a probable loss; variable consideration needs a probable absence of reversal. Many wrong choices apply the right idea from the wrong standard.
3. Do not skip not-for-profit and government
Net asset classes, releases from restriction, contributions, measurement focus and fund types are smaller topics with fixed rules. They are quick points once learned, and candidates who skip them leave those points behind.
4. Practice simulations too
Simulations are half of the FAR score. Use these questions to make the rules automatic, then practice simulations and Codification research with your review course. Aim for 80% or better on every test here before you sit the section.
CPA FAR Frequently Asked Questions
What is the FAR section of the CPA Exam?
Financial Accounting and Reporting (FAR) is one of the three Core sections of the Uniform CPA Examination that every candidate takes, alongside AUD and REG, plus one Discipline section. It tests financial reporting under U.S. GAAP for for-profit and not-for-profit entities, foundational state and local government concepts, and SEC reporting for public companies.
How is the FAR section structured and scored?
FAR is a 4-hour section with 50 multiple-choice questions in two testlets of 25 and 7 task-based simulations in three testlets. Multiple-choice questions and simulations each count for 50% of the score. Scores run from 0 to 99 and 75 passes, but a 75 is not 75% correct: the AICPA scales scores for question difficulty. The tests here use a 75% line as a readiness target.
What content does FAR cover in 2026?
The AICPA Blueprints effective January 1, 2026 split FAR into three areas: Financial Reporting (30 to 40%), Select Balance Sheet Accounts (30 to 40%) and Select Transactions (25 to 35%). The Blueprints effective January 1, 2027 only add a reference to the section introduction and do not change the FAR content. Business combinations, goodwill and other indefinite-lived intangibles, internally developed software, research and development, foreign currency translation, derivatives and hedging, stock compensation, lessor accounting and employee benefit plan statements are tested in the BAR Discipline section, not FAR.
Does this practice test include task-based simulations?
No. Tigertest covers the multiple-choice half of FAR only. The task-based simulations, with their spreadsheets, journal entries and research in the FASB Codification, are half of the real score, so practice them with your review course or the AICPA's sample tests as well.
Are these real CPA Exam questions?
No. Every question is original, written by Tigertest from the AICPA blueprint and the FASB, GASB and SEC requirements it covers. Tigertest is not affiliated with the AICPA, NASBA or any state board of accountancy, and this free practice does not replace a full CPA review course.
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