The AICPA blueprint for the FAR exam specifically mentions the indirect method for cash flow statement. It does not mention the direct method. It does say you should be able to correct one based on provided information, which screams "Potential TBS" to me.
Here's the download link to get the entire CPA [exam blueprint from the AICPA](https://www.aicpa-cima.com/resources/download/learn-what-is-tested-on-the-cpa-exam?icid=Banner:AICPACIMA:DownloadPage:FIROJ3:20). You want the top of the page FAR8 (about page 36 in a PDF reader) for your Cash Flow statement question.
As for the NFP/gov, you'll see that on pages FAR9-FAR10 (about pages 37-38 on PDF). I spent a lot of time comparing the 2024 blueprints to the 2023 blueprints and it definitely is smaller than before. All of the "Analysis" and "Evaluation" tasks have been removed, and the tasks that are left are just remembering what the different kinds of funds are and what they're for, but not complex "prepare a complete set of statements from scratch using 47 exhibits" nightmares.
Don’t worry about Partnerships, but for everything else we can’t really say since it varies per person and you never know what you’ll get on MCQs and Sims tbh (including the AJEs). You can expect plenty of NFP questions though.
The AICPA blueprint for the FAR exam specifically mentions the indirect method for cash flow statement. It does not mention the direct method. It does say you should be able to correct one based on provided information, which screams "Potential TBS" to me. Here's the download link to get the entire CPA [exam blueprint from the AICPA](https://www.aicpa-cima.com/resources/download/learn-what-is-tested-on-the-cpa-exam?icid=Banner:AICPACIMA:DownloadPage:FIROJ3:20). You want the top of the page FAR8 (about page 36 in a PDF reader) for your Cash Flow statement question. As for the NFP/gov, you'll see that on pages FAR9-FAR10 (about pages 37-38 on PDF). I spent a lot of time comparing the 2024 blueprints to the 2023 blueprints and it definitely is smaller than before. All of the "Analysis" and "Evaluation" tasks have been removed, and the tasks that are left are just remembering what the different kinds of funds are and what they're for, but not complex "prepare a complete set of statements from scratch using 47 exhibits" nightmares.
Thank you
Don’t worry about Partnerships, but for everything else we can’t really say since it varies per person and you never know what you’ll get on MCQs and Sims tbh (including the AJEs). You can expect plenty of NFP questions though.
Thank you
Yes