CPA Sprint Blog

Blueprint-driven strategies for passing FAR

How Much Does CPA Exam Prep Cost in 2026?

A complete cost breakdown for CPA exam preparation in 2026. Covers exam fees, review course pricing, application costs, and total investment estimates by approach.

5 min readCourse Reviews

How Many MCQs Should You Do Before Taking FAR?

MCQ volume benchmarks for FAR preparation. Covers minimum targets for first-timers and retakers, quality vs quantity, how to track progress by content area, and when to stop drilling.

5 min readFAR Practice Strategy

Modified Accrual Accounting on FAR: The Pitfalls Retakers Miss

A retaker-focused guide to modified accrual accounting on FAR. Covers the measurement focus and basis of accounting for governmental funds, revenue recognition rules, and common exam traps.

11 min readGovernment & NFP Accounting

FAR Pension Accounting: Net Periodic Cost and OCI Explained

A clear breakdown of pension accounting for FAR. Covers the components of net periodic pension cost, what goes to OCI, the projected benefit obligation, and how pension questions are tested on the CPA exam.

12 min readFAR Technical Topics

Do You Need a Full CPA Review Course? (A Decision Framework)

A decision framework for whether you need a full CPA review course or can pass with alternative resources. Covers what courses provide, when self-study works, cost comparison, and candidate profiles.

11 min readCourse Reviews

Failed FAR 3+ Times? A Complete Study Method Overhaul

A diagnostic and method overhaul for candidates who have failed FAR three or more times. Covers pattern identification, study method audit, course evaluation, and a restructured preparation approach.

12 min readFAR Retake Strategy

Is FAR the Hardest CPA Exam Section?

A data-driven analysis of whether FAR is the hardest CPA exam section. Covers pass rates, content volume, study hours, and why difficulty depends on your background.

5 min readCPA Exam Overview

What Is a Passing Score on the CPA Exam?

The CPA exam passing score is 75 on a scale of 0-99 for all four sections. Covers how the score is calculated, what 75 actually means, pass rates by section, and score release timelines.

4 min readCPA Exam Overview

How Many Questions Are on the FAR CPA Exam?

The exact structure of the FAR CPA exam: 66 MCQs across 2 testlets and 8 TBS across 3 testlets. Covers scoring, pretest items, and how many practice questions you need.

4 min readCPA Exam Overview

How Long Does It Take to Study for FAR?

Data-backed study hour estimates for the FAR CPA exam. Covers first-timer vs retaker benchmarks, weekly hour breakdowns by work situation, and how to know when you've studied enough.

5 min readStudy Planning

How to Allocate Your Time Across FAR Testlets

A testlet-by-testlet time allocation strategy for FAR. Covers MCQ pacing, TBS time management, the 90-second rule, and how adaptive difficulty affects your approach.

10 min readFAR Practice Strategy

Operating vs Finance Leases Under ASC 842 for FAR

A clear breakdown of ASC 842 lease classification for FAR. Covers the five classification tests, journal entries for operating and finance leases, and how lessees and lessors account for leases differently.

11 min readFAR Technical Topics

FAR Practice Questions: Strategy, Patterns, and Preparation

A complete strategy for FAR practice questions. Covers MCQ volume targets, TBS preparation, testlet pacing, blueprint-mapped question patterns, and how to track progress by content area.

13 min readFAR Practice Strategy

Failed FAR with a 74: Your Step-by-Step Recovery Plan

A clinical recovery plan for FAR retakers who scored 74. Covers score report analysis, blueprint-weighted study reallocation, MCQ/TBS targets, and retake scheduling.

12 min readFAR Retake Strategy

Why You Failed FAR (And What to Change for Your Retake)

A clinical analysis of the 6 most common FAR failure patterns. Identify your actual failure mode -- topic allocation, TBS neglect, time management, or study method -- and fix it.

11 min readFAR Retake Strategy

CPA Exam Study Guide: The 2026 Blueprint-Aligned Approach

A methodology for converting the AICPA blueprint into a week-by-week study plan. Covers hour allocation, content area weighting, MCQ/TBS targets, and study schedule templates for all four CPA exam sections.

15 min readStudy Planning

How to Pass the FAR CPA Exam in 2026

A blueprint-driven guide to passing FAR, segmented by candidate type — first-timer vs retaker, working professional vs full-time student. Covers study hours, MCQ/TBS targets, and content area strategy.

15 min readFAR Retake Strategy