FAR Study Plan for Working Professionals: 8, 10, and 12-Week Blueprints

The right FAR study plan depends on two numbers: your available hours per week and your weeks until test day. This article provides three complete schedules -- 8 weeks at 20 hours/week, 10 weeks at 15 hours/week, and 12 weeks at 10 hours/week -- each weighted to the 2026 AICPA FAR blueprint. Every week includes specific MCQ targets, TBS practice windows, and review ratios.

#Key Points

• Three FAR study plans calibrated to 20, 15, or 10 hours per week (160, 150, and 120 total hours respectively)
• All plans weight study time to the 2026 AICPA blueprint: Area I (30-40%), Area II (30-40%), Area III (25-35%)
• Daily study sessions follow a 20/50/30 split: review, new material, and practice questions
• MCQ targets range from 100 to 200 per week depending on the plan
• TBS practice begins in the second half of every plan and escalates through the final weeks
• Retakers who scored 70-74 can compress initial review phases and reallocate time to weak areas

#How much time does FAR actually require?

FAR is the broadest section of the CPA exam. The AICPA Uniform CPA Examination Blueprints (effective January 1, 2026) define 22 topic groups across three content areas. Most major prep providers estimate 300-400 total study hours for a first-time candidate.

Retakers need less total time because they have already built a foundation. The variable is how much of that foundation has decayed. A candidate who scored 73 two weeks ago needs far fewer hours than one who scored 68 six months ago.

The three plans below assume the following:

The 120-hour extended plan works for retakers but is likely insufficient for first-time candidates. If you have not studied FAR before, target the standard or accelerated plan.

#How should study time map to the FAR blueprint?

The blueprint defines how the exam is weighted. Your study plan should mirror those weights. Here is the allocation:

Source: AICPA Uniform CPA Examination Blueprints, effective January 1, 2026.

The 5% cumulative review block is a minimum. In practice, the final 2-3 weeks of each plan shift heavily toward mixed practice and timed simulations.

#What does the daily study session look like?

Regardless of which plan you follow, each study session should follow a consistent structure. This prevents the common trap of spending all your time on passive reading and not enough on active recall.

The 20/50/30 session structure:

1. Review (20% of session) -- Flashcards or quick-fire MCQs on previously covered material. If your session is 2 hours, this is 24 minutes.
2. New material (50% of session) -- Read the study guide, take notes, work through examples. For a 2-hour session, this is 60 minutes.
3. Practice (30% of session) -- MCQs and TBS on the topic you just studied. For a 2-hour session, this is 36 minutes.

As you move into the later weeks of your plan, the ratio shifts. By the final two weeks, sessions should be closer to 30/10/60 -- heavy on review and practice, minimal new content.

#What is the 8-week accelerated plan?

This plan requires 20 hours per week (approximately 3 hours per day with one rest day, or 4 hours on weekdays). It is the best fit for retakers or candidates with flexible schedules.

#Weeks 1-2: Area I -- Financial Reporting (Groups A-F)

• Focus: Conceptual framework, financial statement presentation, comprehensive income, EPS basics, SEC reporting
• Hours: 40 total (20/week)
• MCQ target: 150-200 per week, all Area I topics
• TBS: None yet -- focus on building MCQ accuracy above 65%

#Weeks 3-4: Area II -- Select Balance Sheet Accounts (Groups A-I)

• Focus: Cash, receivables, inventory, PP&E, intangibles, investments, payables, equity
• Hours: 40 total (20/week)
• MCQ target: 150-200 per week, weighted 70% Area II / 30% Area I review
• TBS: Introduce 2-3 Area I simulations per week

#Weeks 5-6: Area III -- Select Transactions (Groups A-G)

• Focus: Leases, bonds/debt, revenue recognition, stock compensation, government accounting, not-for-profit accounting, pensions
• Hours: 40 total (20/week)
• MCQ target: 150-200 per week, weighted 50% Area III / 25% Area II / 25% Area I
• TBS: 3-4 simulations per week across Areas I-III

#Weeks 7-8: Cumulative Review and Practice Exams

• Focus: Full-length timed practice exams, weak-area remediation
• Hours: 40 total (20/week)
• MCQ target: 200 per week, mixed across all areas
• TBS: 5-6 simulations per week; complete at least 2 full timed TBS testlets
• Practice exams: Take at least 2 full-length timed exams (4 hours each) during this phase

8-week total MCQ target: 1,200-1,600. Total TBS: 25-35.

#What is the 10-week standard plan?

This plan requires 15 hours per week. Most working professionals can achieve this with 2 hours on weekdays and 2.5 hours on each weekend day.

#Weeks 1-3: Area I -- Financial Reporting

• Hours: 45 total (15/week)
• MCQ target: 100-150 per week
• TBS: None in weeks 1-2; introduce 1-2 in week 3

#Weeks 4-6: Area II -- Select Balance Sheet Accounts

• Hours: 45 total (15/week)
• MCQ target: 100-150 per week, weighted 70% Area II / 30% Area I review
• TBS: 2-3 per week from Areas I and II

#Weeks 7-8: Area III -- Select Transactions

• Hours: 30 total (15/week)
• MCQ target: 100-150 per week, weighted 50% Area III / 50% mixed review
• TBS: 3-4 per week across all areas

#Weeks 9-10: Cumulative Review and Practice Exams

• Hours: 30 total (15/week)
• MCQ target: 150-200 per week, fully mixed
• TBS: 5-6 per week; at least 2 full timed testlet simulations
• Practice exams: 2 full-length timed exams

10-week total MCQ target: 1,000-1,500. Total TBS: 25-35.

#What is the 12-week extended plan?

This plan requires only 10 hours per week -- roughly 1.5 hours on weekdays and 1.25 hours on each weekend day. It is designed for retakers who are working full time and cannot commit to higher weekly hours.

#Weeks 1-3: Area I -- Financial Reporting

• Hours: 30 total (10/week)
• MCQ target: 80-100 per week
• TBS: None in weeks 1-2; introduce 1 in week 3

#Weeks 4-7: Area II -- Select Balance Sheet Accounts

• Hours: 40 total (10/week)
• MCQ target: 80-100 per week, weighted 70% Area II / 30% review
• TBS: 1-2 per week starting in week 5

#Weeks 8-10: Area III -- Select Transactions

• Hours: 30 total (10/week)
• MCQ target: 80-100 per week, weighted 50% Area III / 50% mixed review
• TBS: 2-3 per week across all areas

#Weeks 11-12: Cumulative Review and Practice Exams

• Hours: 20 total (10/week)
• MCQ target: 100-150 per week, fully mixed
• TBS: 4-5 per week; at least 1 full timed testlet simulation
• Practice exams: 1-2 full-length timed exams

12-week total MCQ target: 960-1,200. Total TBS: 18-28.

#How should MCQ and TBS practice escalate over time?

The ratio of content learning to active practice should shift throughout your plan. Here is how it looks across all three schedules:

The FAR exam includes 5 testlets: 2 MCQ testlets (33 questions each, 66 total), 2 TBS testlets (2-3 simulations each), and 1 pretest TBS testlet. TBS carry significant weight in scoring. Candidates who focus exclusively on MCQs and neglect simulation practice consistently underperform on exam day.

#How do retakers adjust these plans?

If you have already taken FAR and received a score report, you have data that first-time candidates do not. Your NASBA score report rates each content area as Stronger, Comparable, or Weaker. This is the single most important input for your study plan.

Retaker adjustments:

1. Skip initial content review for Stronger areas. If Area I is rated Stronger, cut the Area I study phase by 50% and use that time for practice questions only. This can compress the 12-week plan by 1-2 weeks.
2. Double down on Weaker areas. If Area III is rated Weaker, add 15-20% more total study time to that area, drawn from your Stronger areas.
3. Start TBS earlier. Retakers already have baseline content knowledge. Begin TBS practice in week 1 or 2 instead of waiting.
4. Target a higher MCQ accuracy threshold. First-timers should aim for 65% accuracy before moving on. Retakers should target 75%+ in every area before sitting for the exam.

For a detailed framework on interpreting your score report and building a retake-specific plan, see how to recover after scoring 74 on FAR.

#When should timed practice exams begin?

Timed practice exams serve two purposes: they build stamina for the 4-hour exam window, and they reveal pacing problems you cannot detect in untimed practice.

Timing rules by plan:

• 8-week plan: First full-length practice exam in week 6. Second in week 7. Final review in week 8.
• 10-week plan: First practice exam in week 8. Second in week 9. Final review in week 10.
• 12-week plan: First practice exam in week 10. Second in week 11. Final review in week 12.

Each practice exam should simulate real conditions: 4 hours, no breaks beyond what the exam allows, no reference materials. Score it honestly. If you score below 70% on a practice exam, you are not ready -- extend your plan or increase weekly hours.

#What are the highest-yield topics within each area?

Not all topics within each blueprint area carry equal weight. While the AICPA does not publish sub-group weightings, certain topics appear more frequently based on the breadth of representative tasks listed in the blueprints:

Area I -- Financial Reporting (30-40%)

• Financial statement presentation and disclosure requirements
• Revenue recognition (ASC 606)
• Earnings per share calculations
• Consolidation and equity method

Area II -- Select Balance Sheet Accounts (30-40%)

• Inventory valuation methods
• PP&E depreciation and impairment
• Investments (debt and equity securities)
• Lease accounting (ASC 842)

Area III -- Select Transactions (25-35%)

• Government fund accounting (governmental vs. proprietary vs. fiduciary)
• Not-for-profit financial statements
• Bond issuance and amortization
• Pension and postretirement benefits

Government and not-for-profit accounting (Area III, Groups D-E) are historically the most-complained-about FAR topics. Many candidates underinvest study time here because the topics feel unfamiliar. The blueprint allocates up to 35% of the exam to Area III. That is not a topic you can afford to skim.

For a deeper treatment of government and NFP material, see how difficult the CPA exam really is, which breaks down why FAR's content breadth makes it the hardest section by multiple measures.

#How do you maintain momentum over 8-12 weeks?

Long study plans fail when candidates lose consistency. Three structural habits reduce the risk:

1. Study at the same time every day. Habit formation depends on consistency more than duration. A candidate who studies 1.5 hours every morning at 6:00 AM will retain more than one who studies 3 hours on random evenings.

2. Track weekly MCQ volume and accuracy. Write down two numbers every Sunday: total MCQs completed and average accuracy by area. If either number drops two weeks in a row, something needs to change.

3. Schedule your exam date before you start studying. Candidates who book a Prometric appointment before beginning their plan are more likely to follow through. The appointment creates a fixed deadline that prevents indefinite scope creep.

Source: AICPA Uniform CPA Examination Blueprints, effective January 1, 2026. All blueprint area weights and group counts reference the current FAR section blueprint.