How a CPA World Topper Cracked FAR: The Strategy Behind a 99/99

Tue Jun 10 2025

Let’s face it—FAR is no walk in the park.
Among all four CPA exam sections, Financial Accounting & Reporting (FAR) has a reputation for being the most exhaustive. It's not just about knowing journal entries; it’s about staying consistent, revisiting topics you’ve already studied, and truly understanding how different accounting concepts connect across a massive syllabus.

But what if someone told you it’s possible not just to pass FAR—but to score 99 out of 99?

That’s exactly what Ujjwal Ahluwalia, Simandhar Education’s 6th CPA world topper and recipient of the Elijah Watt Sells Award, accomplished. In a podcast with Sripal Jain, Co-Founder of Simandhar Education, Ujjwal broke down how he tackled FAR step by step, what made the difference in his prep, and how anyone can adopt the same strategy.

If FAR is your next CPA challenge, this blog is your starting point.

Watch the Full Podcast: Ujjwal Ahluwalia x Sripal Jain
How a World Topper Cracked the US CPA and Landed in American Express

It All Started With Simandhar Lectures and Early Motivation

“I remember in the first week, your energy was so infectious that I almost scheduled my FAR exam within days!” – Ujjwal

Ujjwal credits the initial push to the motivation and clarity in Simandhar’s FAR lectures. But once the actual syllabus unfolded, he quickly realized the true nature of FAR—it’s long, layered, and easy to forget if you don’t revisit.

The turning point? Understanding that revisiting topics was just as important as completing them.

Phase 1: Break the Beast into Manageable Chunks

Ujjwal approached the FAR syllabus by dividing it into three core phases:

Phase 1: FAR 1 & FAR 2
Phase 2: FAR 3 & FAR 4
Phase 3: FAR 5 & FAR 6

Each phase was treated like a mini course. In Phase 1, for instance, FAR 1 and FAR 2 became his entire focus. He studied them deeply, did MCQs, and made his own notes.

When he transitioned to the next phase, he didn’t abandon the earlier content. He revised FAR 1 & 2 while learning 3 & 4, and so on.

“You can’t just move on thinking you ‘know’ a topic. You have to keep revisiting, or you’ll lose grip.”

Phase 2: Active Revision = Retention

After finishing FAR 2, Ujjwal realized that he’d already started to forget parts of FAR 1. So, he took a day to revisit the entire FAR 1 module—and that changed everything.

“Revising a full module in one day gave me the confidence that I could revise the whole FAR syllabus quickly later.”

From then on, every new chapter came with a revision cycle for older content. This approach helped him maintain a full-picture understanding of FAR all the way through.

Phase 3: Mastery Over Multitasking

FAR is a conceptual maze—topics in FAR 1 reappear in FAR 5. Recognizing and linking those concepts is what separates passers from toppers.

Ujjwal focused on:

Making two sets of notes: one from lectures, one from MCQ practice
Revising using Becker + Simandhar mock tests
Keeping an error log and revisiting weak areas regularly

This consistent cycle of learning, practicing, and revisiting helped make the content intuitive.

“When you’ve seen and applied a concept multiple times, you start recognizing it instantly in exam questions.”

Ujjwal’s FAR Study Plan (2.5 Months)

Week	Focus Area
Weeks 1–2	FAR 1 & 2 – Lectures + MCQs + Notes
Weeks 3–4	Revise FAR 1 & 2 + Begin FAR 3 & 4
Weeks 5–6	FAR 5 & 6 + Quick revision of previous modules
Weeks 7–8	Full-syllabus revision + mock exams
Final Days	Focused simulation drills + error log reviews

Key Takeaways

Break FAR into phases — don’t try to master it all at once
Revisit older topics weekly to avoid knowledge gaps
Use MCQs + simulations as active learning tools
Focus on high-yield areas like Leases, Revenue Recognition, and Governmental Accounting
Keep notes, error logs, and time blocks for revision just as important as new learning

“Don’t study FAR to finish it. Study it to retain and apply it. That’s the difference between clearing and topping.” – Ujjwal

Want to learn FAR like a topper?

Simandhar Education offers the exact learning environment that helped Ujjwal crack FAR with a perfect 99.

Join Simandhar’s US CPA program and get:

Becker + Simandhar lecture access
Expert-led live sessions
Simulation-driven practice tests
Mentorship from real CPA toppers
End-to-end support—from evaluation to placement

Book your FREE counselling session now:
Call: +91 7780273388
Visit: www.simandhareducation.com

FAQs

Q1: Why is FAR considered the toughest section in the CPA exam?
FAR has the most content out of all four sections, covering everything from core financials to government and NFP accounting. Its volume and complexity demand consistent revision and a long-term study strategy.

Q2: How long should I study for FAR to score well?
Most candidates prepare for FAR in 8–10 weeks, with 2–3 hours daily. Ujjwal took about 2.5 months with a phased approach, weekly revisions, and consistent MCQ and simulation practice.

Q3: How do I retain what I study early in FAR prep?
Don’t just move forward—loop back. Revisit earlier modules weekly while progressing. Short, focused revision cycles (even 30 minutes/day) can drastically improve retention and confidence.

Q4: When should I start simulations in FAR?
Start simulations once you’re comfortable with a chapter’s theory and MCQs. In the last 3 weeks, shift to full-length simulation practice under exam-like conditions for speed and application.

Q5: Which FAR topics should I focus on for high scores?
Prioritize high-yield areas like:

Leases (ASC 842)
Revenue Recognition (ASC 606)
Bonds, Consolidation
Governmental and NFP Accounting
These show up frequently in both MCQs and simulations.