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Hong KongCPA FAR guide
The CPA FAR exam format, blueprint, scoring, financial reporting topics, and preparation.
Overview
- Questions
- 57
50 MCQs and 7 TBSs
- Time
- 4 hours
Testing time; appointment includes additional time for check-in and post-exam steps
- Format
- MCQ + simulations
Five testlets: two MCQ testlets followed by three TBS testlets
- Pass mark
- 75 on a 0-99 scaled score
75 is not 75 percent correct; AICPA reports a scaled score
2026 FAR blueprintOpen the published blueprint
| Area | Content | Weight |
|---|---|---|
| . Financial Reporting | 0 | undefined |
| . Select Balance Sheet Accounts | 0 | undefined |
| . Select Transactions | 0 | undefined |
Guide topics
Start hereCPA FAR Master Guide 2026Exam overview
Format, scoring, registration and results.
6 articlesExam difficulty
Preparation time and ways to assess readiness.
1 articleExam topics
The official blueprint and focused accounting explainers.
2 articlesStudy plans
Practical preparation and revision schedules.
2 articlesPractice tips
Original questions and worked explanations.
2 articlesCareers and pay
Roles, qualifications and career considerations.
1 articleComparisons
Relevant exams and preparation options.
1 article