Free FAR CPA Practice Questions
Answer one original, source-reviewed FAR question before choosing a longer practice path. The surrounding exam facts come from the dated 2026 AICPA Blueprint contract.
Quick answer
Answer one original, source-reviewed FAR MCQ without an account. The 2026 exam structure has 50 MCQs and 7 TBSs across five testlets. This sample teaches one decision; it is not a score prediction or a complete practice test.
Public sample first
Try the question, then continue in CPAPass
The sample and every explanation remain visible without registration. Create an account when you want to continue FAR practice and keep your work together.
2026 FAR format
FAR is a Core section with 4 hours of testing time. Its first two testlets contain 25 and 25 MCQs. Its final three testlets contain 2, 3, 2 TBSs.
MCQs carry 50% of the score and TBSs carry 50%. These are official score weights, not a suggested study-time formula.
Official 2026 FAR content areas
FAR covers financial reporting frameworks, financial-statement accounts and transactions, and state and local government accounting.
Open the official 2026 AICPA Blueprint for the detailed groups, topics, representative tasks, and skill levels.
| Area | Official name | Score-weight range |
|---|---|---|
| I | Financial Reporting | 30-40% |
| II | Select Balance Sheet Accounts | 30-40% |
| III | Select Transactions | 25-35% |
Explore the 2026 FAR content areas
Select an area to see its official Blueprint number and score-weight range. No generated skill percentages or predicted question mix are shown.
Financial Reporting
30-40%
This is the official range assigned to Area I. It is not a promise about the exact questions in an individual exam form.
Source contract reviewed 2026-08-03.
Try a source-reviewed FAR practice question
Commit to one answer before reading the explanation. After answering, review every distractor and follow the cited primary source if you need to verify the rule.
FAR - Revenue Recognition
A retailer transfers control of a product to a customer on December 28. It sends the invoice on January 2 and receives cash on January 15. The product is the only performance obligation. Under Topic 606, when should the retailer recognize revenue?
How to review this FAR sample
Choose an answer before opening the explanation. Then review the correct-answer reasoning and every distractor, including when your first choice was correct.
A useful FAR session combines journal-entry mechanics with a longer task, such as correcting account balances and carrying those changes into the affected financial statements.
If calculations are accurate but simulations break down, practice the full path from source document to adjustment to presentation. Record whether the error came from the rule, the calculation, or the final classification.
What one FAR question can and cannot show
This sample can reveal whether you can apply one reviewed rule and explain the alternatives. It cannot estimate a CPA Exam score, predict a pass, or represent the full Blueprint.
Use the official Blueprint to verify scope, the section guide to plan coverage, and a larger set of unfamiliar questions when you need broader evidence.
Choose the next FAR practice step
If the rule was unfamiliar, return to the FAR guide before doing more questions. If the rule was familiar but the scenario caused the miss, continue with changed-fact practice and explain why each wrong option fails.
Create a CPAPass account when you want to continue section practice and keep your work together. The free sample, official Blueprint link, and PDF resource remain available without treating account creation as proof of readiness.
Continue with the resource that matches your next job
Request the FAR PDF pack
Keep the section resource available for offline review. The PDF request is separate from creating a CPAPass account.
Get the FAR PDFsTry a different CPA section
Return to the protected generic question page when you want to switch sections or compare all six reviewed samples.
Browse all CPA practice questionsReview the FAR section guide
Use the section owner for current structure, content orientation, and section-specific planning.
Open the FAR guideReview the official Blueprint
Verify detailed groups, topics, representative tasks, and tested skill levels with the official source rather than treating this sample as complete coverage.
Open official BlueprintFAR practice questions: common questions
- How many MCQs and TBSs are on FAR in 2026?
- FAR has 50 MCQs across testlets of 25 and 25, followed by 7 TBSs across testlets of 2, 3, and 2.
- How are MCQs and TBSs weighted on FAR?
- FAR assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.
- Is the FAR question on this page an official AICPA question?
- No. It is an original CPAPass sample reviewed against the cited primary source. It is not an official, released, retired, or current CPA Exam item.
- Where can I verify the official FAR scope?
- Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.
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