CPA Exams
CPA Exam Score of 75: Passing Score Explained
Yes. A CPA Exam score of 75 is the minimum passing score for every section, including AUD, FAR, REG, BAR, ISC and TCP. Scores run
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CPA Exam Pass Rate by Jurisdiction: Statistics & Map
Compare CPA exam pass rate by jurisdiction statistics for 2024 with a map and ranked table covering 53 jurisdictions. Includes NASBA report dates and explanations of what state pass rates mean.
CPA Passing Percentage 2026: Pass Rates & Passing Grade
See the latest CPA passing percentage for 2026, with official Q1–Q2 pass rates, charts, 2025 comparisons, and the CPA passing grade of 75 explained.
CPA Exams
How Many Hours Should I Study for the CPA Exam?
Do not box your CPA exam preparation into a fixed time frame. Be realistic, focus on understanding, and get help from Farhat Lectures when you need it.
CPA Exams
Target Profit Formula: 2 Examples & Interactive Practice
The target profit formula tells you how many units—or how much sales revenue—you need to earn a desired profit. Required unit sales = (Fixed costs
CPA Exams
CVP Analysis Examples: 5 Business Decisions Solved Step by Step
Work through five CVP analysis examples using contribution margin to evaluate advertising, product quality, pricing, commissions, and special orders. Includes formulas, calculations, a comparison table, and a Farhat video lesson.
CPA Exams
Cost-Volume-Profit (CVP) Analysis: Formula and Examples
Cost volume profit analysis (CVP analysis) examines how selling prices, sales volume, variable costs, and fixed costs affect operating profit. The core formula is: Operating
CPA Exams
Cost Structure: 2 Easy Examples of Profit and Risk
Cost structure is the mix of fixed and variable costs a business incurs. Fixed costs, like rent, stay the same in total within a normal
FAR
Special Journals in Accounting: The 5 Journals and Subsidiary Ledgers Explained
Learn the five special journals — sales, cash receipts, purchases, cash disbursements, and general — plus how subsidiary ledgers reconcile with control accounts. A CPA FAR financial accounting lesson from Farhat Lectures.
CPA Exams
Which CPA Exam Section Is the Hardest? What the Pass Rates Say
Compare CPA Exam section challenges and pass rates, understand why Professor Farhat recommends FAR first, and apply five practical study tips to strengthen your preparation.