[Mike J]

Hello all,

Please explain what has changed on FAR since November 2014. eg. I know that there are no Extraordinary Items (they’re included in Op Income or Loss?).

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I passed FAR with a 76 in November 2014. In Q2, I WOULD HAVE (grrr) been done if I had passed AUD & BEC. I received a 74 for each. I was able to pass REG with a 77, essentially swapping FAR for REG. FINALLY, during this quarter I earned a 90 & 79 for AUD & BEC, respectively. Now, I’m ready for some FAR redemption.

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I plan to retake it (pending NTS) as FAR (small pun) into November as I can.

While studying for the other three, I heard that there were some GAAP changes “testable” for FAR.
I’d greatly appreciate if someone can tell me what has changed (since 2014) on the FAR exam.

Thanks!