PocketCPA

Cash, tax, and regulatory basis of accounting on the FAR CPA Exam

Cash, tax, and regulatory basis of accounting is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.E, Special-purpose frameworks, which sits in FAR Area I, Financial Reporting, at 30 to 40% of the section.

Section
FAR, Financial Accounting and Reporting
Area
FAR.I, Financial Reporting, 30 to 40% of the section
Group
FAR.I.E, Special-purpose frameworks
Authoritative literature
None named for this topic
Skill levels tested
Remembering, Application

Which standard covers Cash, tax, and regulatory basis of accounting on the CPA Exam?

The AICPA blueprint names no standard for Cash, tax, and regulatory basis of accounting. Group FAR.I.E as a whole is tested against AU-C 800, PCAOB AS 3305.

At what skill level is Cash, tax, and regulatory basis of accounting tested?

Cash, tax, and regulatory basis of accounting is tested at 2 skill levels: Remembering (recall and understanding, which is multiple choice territory), Application (applying a rule to a fact pattern, which is where most simulations sit).

Is Cash, tax, and regulatory basis of accounting tested outside FAR?

No. Within the current blueprint the literature behind Cash, tax, and regulatory basis of accounting is tested in FAR only.

Area, group, topic, standard and skill levels are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-08-17. The AICPA publishes them quarterly. Where the same standard is tested outside FAR is PocketCPA's own mapping.

Every FAR blueprint area, group and topic · Which standards the CPA Exam tests · FAR pass rate and format

Common questions

Is Cash, tax, and regulatory basis of accounting tested on the CPA Exam?

Cash, tax, and regulatory basis of accounting is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.E, Special-purpose frameworks, which sits in FAR Area I, Financial Reporting, at 30 to 40% of the section.