[Anonymous]

For instance, if all of the content on FAR is let’s say 100%, what percentage of it are you actually being tested on exam day? 10%, 20%?

[Anonymous]

I would think that number would vary from test to test and from candidate to candidate because of adaptive testing. Good question.

[Anonymous]

Of all the stuff I studied for FAR, I can't imagine that more than 5-10% of it was tested. It might not have even been that much if broken down into very specific rules.

[Guti]

I took Far yesterday and 40% of the exam was mainly Gov, NFP and IFRS including simulations.

FAR-84
AUD-
REG-
BEC-

[jstay]

Gian, does that mean im guaranteed to see that much on my test on sunday or do they change exams? first exam so im kinda clueless

[KingKrown88]

I would say that it definitely varies from candidate to candidate and test to test, but perhaps 12-15% of the material is tested. There's just too much in that FAR Bible to test it all. I remember that when I took the exam about five years ago, pensions was one huge chapter out of 9 chapters. I put MANY hours into knowing that stuff IN and OUT and then got ONE question on pensions, and it wasn't even an involved one. 5 minutes could have been sufficient had I known. But that's the thing — you can't know. Just have to put yourself in the best position to pass and hope and pray. Of course some luck is involved.

[Sir Study Alot]

@jsay You have a 33% chance of having the exact same test as him…

The test is adaptive in that you need a certain amount of answers right to see a harder testlet that is worth more points. So it will be the same test, but there are 3 different “tests” within one test:

Test Combo Option 1: Testlet 1: Medium Testlet 2: Medium Testlet 3: Medium (This is usually what a poor performer will see. The AICPA says that it is very difficult to pass if you get this combo without excellent performance on the last testlet and excellent performace on the sims)

Test Combo Option 2: Medium Difficult Medium(This combo is for people who had excellent performace on first testlet, but were not able to keep it up on the middle testlet, so they drop back down to the easier testlet)

Testlet Combo Option 3: Medium Difficult Difficult(This combo is seen by those with excellent performance on the first two testlets)

“Don't forget Medium -> Medium -> Difficult route for the late bloomers :)” Thanks tomq04 for reminding me! I start strong so I forgot;)

Keep in mind that difficult questions are not big in length necessarly, but often go into more detail than medium questions.

Medium question: What board is responsible for overseeing Internation Financial Standards?

Difficult question: What is the process that a standard must go through to become law in IFRS?

Passed all 4 exams in 2014!

[Guti]

Jstay , the exams come from a database and they are random. You might get the 12 % to 24% everyone gets from NFP and gov.

FAR-84
AUD-
REG-
BEC-

[tomq04]

Don't forget Medium -> Medium -> Difficult route for the late bloomers 🙂

I also felt I was pushing 30% of my questions being NFP/Gov the past 2 times I took FAR. Thankfully I studied my butt off this time and was ready to eat 'em up.

REG- (1) 76
FAR- (2) 64, (5)74, (7)83 (Over achiever!)
AUD- (3) 70, (4) 75
BEC- (6) 75

[Sir Study Alot]

Gian

That is incorrect. Look to my explanation. One of the reasons the AICPA doesn't want us to share what is on the exam is because they are the same exam for each window. I do beleive they are changed twice in the window(but this has not been confirmed by me). Simulations should be the same. However since everyone tends to prepare differently and many exaggerate the amount of certain of type of problems they see it often feels like there are multiple tests.

Passed all 4 exams in 2014!

[Anonymous]

Sir Study Alot – “One of the reasons the AICPA doesn't want us to share what is on the exam is because they are the same exam for each window. I do beleive they are changed twice in the window(but this has not been confirmed by me).”

I'm going to disagree with you on this assertion. The reason the AICPA doesn't allow candidates to divulge exam questions, is because those questions are expensive and are re-used. Each question, that counts, has gone through a rigorous process to ensure the answer is correct and that all of the answer choices are reasonable. This is why you don't see completely subjective questions on the exam. You may get questions that ask “Which is the best answer” type questions, but you will never see a question like “Which to you like better, green or blue?” The non-disclosure clause does not mean that everyone who takes FAR will see the same questions . They have thousands of them. My information comes from a very reliable source and there is no way to confirm your theory due to the one exam in one window limitation. The Simulations are predetermined before you ever get to the testing center. They are not adaptive and even though several candidates will get the same Sim that doesn't mean that all candidates will get it.

[Sir Study Alot]

Kricket,

I said it is ONE of the reasons. Candidates get the same test it is widely known and published by the AICPA. This helps make the test fair and standardized.

There is no doubt in my mind that ONE reason that the aicpa doesn't want information shared is because another candidate can use it to their unfair advantage, whether or not in this window or another doesn't matter. It also has been confirmed that the AICPA recycles questions like you say and that is also ONE of the reasons they don't want disclosures. Just like ONE of the reasons is so AICPA can sell the questions to CPA review providers. One other reason is it increses the perceived security and reputation of the exam. I can care less of the order of importance of each of these incentives as it is not tested on the BEC exam.

Passed all 4 exams in 2014!

[Anonymous]

Every test is comprised of questions pulled from the same database of potential exam questions. That is as far as it goes. It does not mean that every candidate gets the same questions on the first testlet.

[Anonymous]

I'd say that about 15% of the material was covered with a good chunk of that 15% being Government/Not For Profit.

The problem is you just don't know what 15% you're going to get so you need to study it all and be comfortable with it all (at least at a high level). But if you've done the Becker program, you already know that F1, F8 and F9 can, potentially, make up half your exam.

[Author]

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