Debt securities (HTM / AFS / trading) on the FAR CPA Exam
Debt securities (HTM / AFS / trading) is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.E, Investments, which sits in FAR Area II, Select Balance Sheet Accounts, at 30 to 40% of the section.
- Section
- FAR, Financial Accounting and Reporting
- Area
- FAR.II, Select Balance Sheet Accounts, 30 to 40% of the section
- Group
- FAR.II.E, Investments
- Authoritative literature
- ASC 320
- Skill levels tested
- Application, Analysis
Which standard covers Debt securities (HTM / AFS / trading) on the CPA Exam?
Debt securities (HTM / AFS / trading) is tested against ASC 320. The wider group FAR.II.E also reaches ASC 321, ASC 323, ASC 326, ASC 825.
At what skill level is Debt securities (HTM / AFS / trading) tested?
Debt securities (HTM / AFS / trading) is tested at 2 skill levels: Application (applying a rule to a fact pattern, which is where most simulations sit), Analysis (working across several concepts at once, which is simulation territory).
Is Debt securities (HTM / AFS / trading) tested outside FAR?
No. Within the current blueprint the literature behind Debt securities (HTM / AFS / trading) 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 Debt securities (HTM / AFS / trading) tested on the CPA Exam?
Debt securities (HTM / AFS / trading) is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.E, Investments, which sits in FAR Area II, Select Balance Sheet Accounts, at 30 to 40% of the section.