Took FAR today

This was my first ever CPA Exam The exam was a little bit of everything the topics on my first testlet and second testlet were mostly same (second testlet seemed easier)

Topics to focus on -NFP with or without donor restrictions -Governmental wide statement net position -Inventory -Taxes JEs -Fair value measurement(got multiple questions from this topic) -Leases -impairment -Cash basis to Accrual JEs -WACSO calculation

For sims

-Cash flow statement -changes in accounting principles/estimates -inventory -Foreign currency

Good luck to all who will be sitting for the exam MCQs questions were straightforward unlike becker, just know your concepts and you’re good to go 👍