Earnings per share on the FAR CPA Exam
Earnings per share is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.I, Equity, 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.I, Equity
- Authoritative literature
- ASC 260
- Skill levels tested
- Application, Analysis
Which standard covers Earnings per share on the CPA Exam?
Earnings per share is tested against ASC 260. The wider group FAR.II.I also reaches ASC 505, ASC 718, ASC 805, ASC 845.
At what skill level is Earnings per share tested?
Earnings per share 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 Earnings per share tested outside FAR?
Yes. The same literature is tested outside FAR: ASC 260 in FAR.I.D (Ratios & performance metrics); ASC 260 in FAR.III.I (Subsequent events); ASC 260 in BAR.II.J (Public company reporting topics).
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 Earnings per share tested on the CPA Exam?
Earnings per share is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.II.I, Equity, which sits in FAR Area II, Select Balance Sheet Accounts, at 30 to 40% of the section.