directions

CPA FAR original practice, current 2026 section reference Allow 240 answering minutes for five testlets: Questions 1–25, 26–50, 51–52, 53–55 and 56–57. The first two contain single-answer four-choice questions; the last three contain seven original task-based simulations with documentary exhibits and ten numbered response cells each. After submitting a testlet, put it aside and do not return to it. An optional 15-minute stopped-clock break follows Question 52. Other between-testlet breaks use answering time. Suggested answering allocations are 50, 50, 40, 60 and 40 minutes, editorial pacing targets rather than official testlet limits. Use scratch paper and a basic calculator. You may use a blank offline spreadsheet for calculations, but preserve your final paper responses. These practice tools do not reproduce the actual exam's calculator, spreadsheet, windows, highlighting or navigation. All required facts and any special conventions are in the questions. No authoritative-literature lookup is needed. Enter monetary amounts as dollars; keep intermediate calculations unrounded unless an item states otherwise, and follow its final rounding directions. A signed adjustment increases (+) or decreases (-) the named balance or statement amount, not a generic journal-entry debit or credit. Write the stated letter/code when a response cell asks for one. All questions and exhibits are original. Grade all 50 MC responses and all 70 simulation cells for learning: MC correct/50 and TBS cells correct/70. An optional balanced diagnostic is 50% of each proportion, reflecting the published FAR component balance while using editorial equal cell credit. Official item weights, partial-credit mechanisms and unidentified pretest questions are not reproduced. A practice percentage is not a CPA scaled score, passing prediction or licensing result. The actual exam includes controls and hidden unscored content unavailable in this paper form. This draft is source-only; it has not been compiled or visually checked, and needs two independent whole-form reviews before release.