Many CPA candidates feel that FAR is the hardest of the CPA exam sections. That is because FAR has the most amount of material and a wide-ranging scope.

I am also one of these people and I felt overwhelmed frequently when I studied for FAR. I was very relieved when I found out that I passed FAR with Roger CPA review on my first try. Here in this blog, I would like to share my study tips for people who have started studying for FAR or have just begun the CPA journey.

1. FAR requires the most amount of time to prepare for, so it’s great to focus on it first. 

Roger CPA Review has 31 chapters on FAR while there are 22 chapters on REG, 9 chapters on AUD, and 7 chapters on BEC. FAR is easier for recent college graduates who can still remember college accounting course materials well, so I strongly recommend taking FAR while the material is still fresh. Remember that the clock starts ticking once you pass your first exam and you never know what will happen in your life!

2. It is important to frequently go back and review previous chapters while you study new ones.

Since FAR has so many chapters, it is really easy to forget what you have learned and it takes much more time to go back through it all as a review. In my case, I struggled with the final chapters of the review course dealing with Government Accounting and spent a lot of time without reviewing the prior chapters. By the time I understood the concepts of Government Accounting, I had mostly forgotten the previous parts and I even had to watch some of the lectures again.


3. It is important to focus on the important areas of the exam.

Roger Phillip lets us know where these are and what’s important about them. For example, governmental and nonprofit accounting can be up to 25% of the exam score. From my personal experience, I saw about 20% of these questions in my exam. However, I did not have any questions about pensions. I am not saying that you can ignore some chapters, but you do not want to miss any topics that are frequent test questions. 

Overall, FAR can be the easiest exam out of the different parts because the contents will be very familiar if you have majored in Accounting at college. If you keep these points in mind while studying, the exam should not be too hard. Passing FAR first is a great starting point and should give you the confidence to get through the rest of the exam.


-J. Frazier, Guest Blogger for Roger CPA Review