PocketCPA

Fund structure & government-wide statements on the FAR CPA Exam

Fund structure & government-wide statements is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.F, State & local government concepts, 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.F, State & local government concepts
Authoritative literature
None named for this topic
Skill levels tested
Remembering, Application

Which standard covers Fund structure & government-wide statements on the CPA Exam?

The AICPA blueprint names no standard for Fund structure & government-wide statements. Group FAR.I.F as a whole is tested against GASB 9, GASB 33, GASB 34, GASB 54, GASB 61, GASB 63, GASB 65, GASB 68, GASB 75, GASB 84, GASB 87, GASB 96.

At what skill level is Fund structure & government-wide statements tested?

Fund structure & government-wide statements 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 Fund structure & government-wide statements tested outside FAR?

No. Within the current blueprint the literature behind Fund structure & government-wide statements 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 Fund structure & government-wide statements tested on the CPA Exam?

Fund structure & government-wide statements is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.F, State & local government concepts, which sits in FAR Area I, Financial Reporting, at 30 to 40% of the section.