NFP revenue, contributions & disclosures on the FAR CPA Exam
NFP revenue, contributions & disclosures is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.B, General-purpose financial statements: not-for-profit entities, 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.B, General-purpose financial statements: not-for-profit entities
- Authoritative literature
- ASC 958
- Skill levels tested
- Application, Analysis
Which standard covers NFP revenue, contributions & disclosures on the CPA Exam?
NFP revenue, contributions & disclosures is tested against ASC 958.
At what skill level is NFP revenue, contributions & disclosures tested?
NFP revenue, contributions & disclosures 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 NFP revenue, contributions & disclosures tested outside FAR?
No. Within the current blueprint the literature behind NFP revenue, contributions & disclosures 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 NFP revenue, contributions & disclosures tested on the CPA Exam?
NFP revenue, contributions & disclosures is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.B, General-purpose financial statements: not-for-profit entities, which sits in FAR Area I, Financial Reporting, at 30 to 40% of the section.