Recognized vs non-recognized subsequent events on the FAR CPA Exam
Recognized vs non-recognized subsequent events is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.I, Subsequent events, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.
- Section
- FAR, Financial Accounting and Reporting
- Area
- FAR.III, Select Transactions, 25 to 35% of the section
- Group
- FAR.III.I, Subsequent events
- Authoritative literature
- ASC 855
- Skill levels tested
- Remembering, Application
Which standard covers Recognized vs non-recognized subsequent events on the CPA Exam?
Recognized vs non-recognized subsequent events is tested against ASC 855. The wider group FAR.III.I also reaches ASC 205, ASC 250, ASC 260, ASC 450, ASC 460, ASC 805.
At what skill level is Recognized vs non-recognized subsequent events tested?
Recognized vs non-recognized subsequent events 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 Recognized vs non-recognized subsequent events tested outside FAR?
Yes. The same literature is tested outside FAR: ASC 855 in FAR.III.B (Contingencies & commitments).
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 Recognized vs non-recognized subsequent events tested on the CPA Exam?
Recognized vs non-recognized subsequent events is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.I, Subsequent events, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.