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.
Blog
Category: CPA Exams
CPA Exams
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.
Target Profit Formula: 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
Cost Volume Profit Analysis(CVP): Applying Contribution Margin in Decision-Making, 5 Scenarios
“Explore the world of Cost Volume Profit (CVP) analysis focusing on contribution margin and ratio. Learn how this financial tool dissects costs into variable and
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. Managers use it to calculate
Cost Structure: 2 Easy Examples of Profit and Risk
Cost structure is the mix of fixed and variable costs a business incurs. That mix helps explain why two companies with the same sales and
FAR
Special Journals in Accounting: The 5 Journals & Subsidiary Ledgers (CPA FAR)
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? Why Take FAR First
Which CPA Exam section is hardest? Watch Professor Farhat explain why FAR first builds your foundation, then compare pass rates and plan your exam order.
FAR
Repurchase Agreements Revenue Recognition Under ASC 606
Learn how repurchase agreements affect revenue recognition under ASC 606. This CPA FAR lesson explains forward contracts, call options, and put options, shows how the repurchase price determines lease vs. financing treatment, and includes journal entries and a worked example.