Equity securities on the FAR CPA Exam
Equity securities 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 321
- Skill levels tested
- Application
Which standard covers Equity securities on the CPA Exam?
Equity securities is tested against ASC 321. The wider group FAR.II.E also reaches ASC 320, ASC 323, ASC 326, ASC 825.
At what skill level is Equity securities tested?
Equity securities is tested at one skill level: Application (applying a rule to a fact pattern, which is where most simulations sit).
Is Equity securities tested outside FAR?
Yes. The same literature is tested outside FAR: ASC 321 in FAR.II.B (Trade receivables); ASC 321 in FAR.III.E (Fair value measurement).
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 Equity securities tested on the CPA Exam?
Equity securities 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.