The Financial Accounting and Reporting portion of the Rigos Primer Series® CPA Exam contains everything you need to pass the 2021 Financial Accounting and Reporting (FARE) portion of the American CPA exam. You can pass the exam by preparing on your own using our home-learning program. This book contains the textual coverage of the material tested on the Regulation exam. Our companion question and answer book contains questions and answers related to the textual coverage. Our built-in acronyms-mnemonics are very helpful.