CPA (FAR taster) (Certified Public Accountant — FAR taster (AICPA)) — Free Online Mock Test
Quick 30-question taster of the CPA FAR section from the curated FAR bank. For the full exam-day format (50 MCQ + 7 TBS, 2 testlets), take "CPA FAR". · Official language: English.
Advanced
United States
Finance & Professional
30 questions
60 min
50 distinct variants
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CPA (FAR taster) exam at a glance
CPA (FAR taster) section breakdown
The CPA (FAR taster) mock test on Wrexa Edge replicates the real exam's section structure — same names, same question count per section, same time limits. No inter-section breaks — the timer runs continuously.
CPA (FAR taster) scoring & marking scheme
Strategy: CPA (FAR taster) has no negative marking. Attempt every question — blank answers cost you potential marks but cannot pull your score down.
Scale: CPA FAR taster (pass 75%).
How CPA (FAR taster) is conducted
Mode
Standard — practice without proctoring on Wrexa Edge, or enable optional webcam proctoring to simulate test-day conditions.
Test format
Linear / fixed-form — every candidate sees the same number of questions per section.
Backtracking
Allowed — you can revisit and change answers within a section.
Mark for review
Available — flag tough questions and return to them before submitting the section.
Tools available during the CPA (FAR taster) exam
Wrexa Edge renders these tools inside the mock test exactly as they appear on the real CPA (FAR taster) exam — same shortcuts, same behaviour.
CPA (FAR taster) time strategy
With 30 questions in 60 minutes, you have about 120 seconds per question on average. Successful candidates aim for the following pacing on each section:
FAR — Financial Accounting & Reporting (30 Q taster)
Target ~120 sec/question. If a question takes more than 180 seconds, mark for review and move on.
Wrexa Edge's analytics show your actual time-per-question after every mock so you can spot which sections you're losing time on.
CPA (FAR taster) topics covered
Across the 50 Wrexa Edge variants of CPA (FAR taster), the following topics appear most often (sample distribution from one variant):
FAR — Financial Accounting & Reporting (30 Q taster)
- FAR — Financial Statements · 4
- FAR — Cash Flows · 3
- FAR — Investments · 3
- FAR — Consolidation · 2
- FAR — Leases · 2
- FAR — Governmental Accounting · 2
- FAR — Framework · 2
- FAR — Revenue · 2
Sample CPA (FAR taster) questions
A preview of real practice questions from the Wrexa Edge CPA (FAR taster) bank — the same style, phrasing and difficulty you'll face on test day. Full solutions unlock free inside the mock.
FAR — Financial Accounting & Reporting (30 Q taster) · FAR — Consolidation
Q1. When a parent owns more than 50% of a subsidiary, the financial statements are:
Why: Correct answer: D — Consolidated, with elimination of intercompany transactions and a non-controlling interest if <100%. Topic: FAR — Consolidation.
FAR — Financial Accounting & Reporting (30 Q taster) · FAR — Leases
Q2. Under ASC 842, a lessee recognises for most leases:
Why: Correct answer: A — A right-of-use asset and a lease liability. Topic: FAR — Leases.
FAR — Financial Accounting & Reporting (30 Q taster) · FAR — Cash Flows
Q3. The statement of cash flows classifies the purchase of equipment as a(n):
Why: Correct answer: B — Investing activity. Topic: FAR — Cash Flows.
FAR — Financial Accounting & Reporting (30 Q taster) · FAR — Cash Flows
Q4. Issuing common stock for cash is reported on the statement of cash flows as a(n):
Why: Correct answer: C — Financing activity. Topic: FAR — Cash Flows.
FAR — Financial Accounting & Reporting (30 Q taster) · FAR — Governmental Accounting
Q5. Governmental fund financial statements use which basis of accounting?
Why: Correct answer: D — Modified accrual basis. Topic: FAR — Governmental Accounting.
FAR — Financial Accounting & Reporting (30 Q taster) · FAR — Governmental Accounting
Q6. In governmental accounting, the General Fund is a type of:
Why: Correct answer: A — Governmental fund. Topic: FAR — Governmental Accounting.
These are a handful of the 1500 unique CPA (FAR taster) questions across all 50 Wrexa Edge variants — start a free mock to attempt the full set with instant scoring.
CPA (FAR taster) difficulty calibration
Advanced tier. Advanced-level: high-stakes exam with rigorous content depth. Expect 4-8 months of structured prep.
Quick 30-question taster of the CPA FAR section from the curated FAR bank. For the full exam-day format (50 MCQ + 7 TBS, 2 testlets), take "CPA FAR". · Official language: English.
Verified content — Wrexa Edge's CPA (FAR taster) bank has been deeply curated with real exam-aligned content (estimated 100% syllabus coverage).
How Wrexa Edge prepares you for CPA (FAR taster)
Real test-day interface
Our sat skin mirrors the actual CPA (FAR taster) testing software — same timer, palette, tools, and navigation.
50 distinct variants
1500 unique practice questions, each variant a fresh test — not just shuffled options.
Detailed analytics
Scaled score, section accuracy, topic-wise heatmap, time-per-question — see where to focus after every attempt.
Spaced repetition (Notebook)
Wrong answers and flagged questions flow into an SM-2 spaced-repetition deck so you actually retain what you learn.
Optional proctoring
Browser-based face-api detection (no install) — turn it on to simulate a high-stakes environment.
Free to start
No credit card. Sign up, pick a variant, and your first CPA (FAR taster) mock starts in under a minute.
Frequently asked questions
- What is the CPA (FAR taster) exam pattern?
- Certified Public Accountant — FAR taster (AICPA) contains 30 questions across 1 section: FAR — Financial Accounting & Reporting (30 Q taster). Total duration is 60 minutes (about 120 seconds per question).
- Does CPA (FAR taster) have negative marking?
- No — CPA (FAR taster) has no negative marking. Each correct answer is worth 1 mark, so attempt every question.
- How is CPA (FAR taster) scored?
- Scaled score range: 0 to 100. CPA FAR taster (pass 75%).
- How can I practise CPA (FAR taster) online for free?
- Wrexa Edge offers free full-length CPA (FAR taster) mock tests with instant scoring, detailed explanations, and 50 distinct variants. Sign up for free at Wrexa Edge and start practising in under a minute — no card required.
- What is the difficulty level of CPA (FAR taster)?
- CPA (FAR taster) is rated Advanced difficulty on Wrexa Edge. Advanced-level: high-stakes exam with rigorous content depth. Expect 4-8 months of structured prep. Quick 30-question taster of the CPA FAR section from the curated FAR bank. For the full exam-day format (50 MCQ + 7 TBS, 2 testlets), take "CPA FAR". · Official language: English.
- How long is the CPA (FAR taster) exam?
- CPA (FAR taster) runs for 60 minutes total. On Wrexa Edge the timer is enforced exactly as on the real exam — including no inter-section breaks.
- What topics are covered in CPA (FAR taster)?
- CPA (FAR taster) is split into: FAR — Financial Accounting & Reporting (30 Q taster). Each section is timed and weighted separately. Quick 30-question taster of the CPA FAR section from the curated FAR bank. For the full exam-day format (50 MCQ + 7 TBS, 2 testlets), take "CPA FAR". · Official language: English.
- What tools or aids are allowed during CPA (FAR taster)?
- On-screen scientific calculator (matches the real exam interface).
- Is the CPA (FAR taster) test adaptive?
- No — CPA (FAR taster) is a fixed-form (linear) test. Every candidate sees the same number of questions per section.
- How many CPA (FAR taster) mock tests does Wrexa Edge offer?
- Wrexa Edge generates 50 distinct CPA (FAR taster) variants — each with different question content, not just shuffled options. That's 1500 unique practice questions you can attempt, all in the real test-day interface, free to start.
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