Statement of cash flows on the FAR CPA Exam
Statement of cash flows is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.A, General-purpose financial statements: 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.A, General-purpose financial statements: for-profit entities
- Authoritative literature
- ASC 230
- Skill levels tested
- Application, Analysis
Which standard covers Statement of cash flows on the CPA Exam?
Statement of cash flows is tested against ASC 230. The wider group FAR.I.A also reaches ASC 205, ASC 210, ASC 220, ASC 235, ASC 275, ASC 505.
At what skill level is Statement of cash flows tested?
Statement of cash flows 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 Statement of cash flows tested outside FAR?
Yes. The same literature is tested outside FAR: ASC 230 in FAR.II.A (Cash & cash equivalents); ASC 230 in BAR.I.A (Current period/historical analysis, including the use of data).
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 Statement of cash flows tested on the CPA Exam?
Statement of cash flows is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.I.A, General-purpose financial statements: for-profit entities, which sits in FAR Area I, Financial Reporting, at 30 to 40% of the section.