FAR Becker Supplemental Course (2026): Condensed Lessons for Becker Students
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
You bought Becker for FAR, you are a few weeks in, and you are behind on lectures you have not watched yet. The material is not wrong. There is just more of it than your evenings can hold, and FAR is the section where falling behind hurts most.
This page is for that situation. I am not going to tell you to drop Becker. If you already own it, keep it. What I can offer is condensed FAR teaching that sits alongside it, so the topics that are not landing get explained differently and in less time.
Quick answer: keep Becker as your main FAR course and add short, teaching-first lessons only for the topics that are not landing. That is what a FAR Becker supplement should do. Becker is also the course my supplement students name most often as their main one.
On this page
Last updated October 2026. Competitor prices are from each provider's own pages as checked on October 10, 2026. Maxwell student figures come from Maxwell CPA Review onboarding surveys, 44 respondents since early September 2026, so treat them as a small sample.
Who is a FAR Becker supplement for?
- You already bought Becker and cannot get through the FAR lectures at the pace your exam date needs.
- You can follow a lecture while you watch it, then freeze when the question changes the facts.
- You are working full time and need one topic explained in one evening, not across three.
- You are retaking FAR and want specific topics explained a different way, not the whole course again.
Here is what my onboarding survey shows. Since early September, 14 of 44 students said Maxwell CPA Review is their supplemental course, and 9 of those 14 named Becker as their main one. It is a small sample, but the pattern is clear: the supplement student is usually a Becker student who wants the why behind the rules explained a second way.
Keep Becker if you have it. Becker is a solid course, and if your firm paid for it, it costs you nothing. A supplement only needs to fix the part that is not working, which is usually the teaching on a handful of hard topics.
How does Maxwell CPA Review work alongside Becker?
You do not follow two courses in parallel. Your calendar stays Becker's. You use Maxwell CPA Review by topic, when a topic stalls.
- Work through Becker as planned. When a topic does not click after the Becker lecture, stop there.
- Watch my lesson on that topic. Every FAR topic is a short lesson you can jump to directly. You do not need to start from lesson one.
- Do its quiz set the same evening. About 30 questions, so you find out right away whether the explanation landed.
- Go back to Becker for its simulations and timed practice on that topic.
Both courses are built to the same AICPA blueprint, so the topics line up. You are not learning a different exam, just hearing the hard parts explained a second way.
Which FAR topics should Becker students prioritize?
The AICPA weights FAR by content area, not by topic: Financial Reporting 30 to 40%, Select Balance Sheet Accounts 30 to 40%, and Select Transactions 25 to 35%. Within those areas, some topics carry far more of the exam than others, especially in the simulations. These are the ones I treat as high priority:
| High-priority FAR topic | Blueprint area |
|---|---|
| Statement of cash flows | Area I, Financial Reporting |
| Consolidations and elimination entries | Area I, Financial Reporting |
| Adjusting journal entries and financial statement corrections | Across all three areas |
| Inventory | Area II, Select Balance Sheet Accounts |
| Bank reconciliation | Area II, Select Balance Sheet Accounts |
| Accounting changes and error corrections | Area III, Select Transactions |
| Subsequent events | Area III, Select Transactions |
| Contingencies and commitments | Area III, Select Transactions |
Area weights are from the AICPA Uniform CPA Examination Blueprints effective January 2026. The topic priorities are my own study-priority judgment, not an AICPA classification.
If you are behind in Becker, these are the topics to get solid first. A topic like foreign currency transactions or SEC filing requirements deserves the core rule and a few questions, then you move on.
What does the teaching actually look like?
Here is the kind of explanation students tell me Becker did not give them, using an elimination entry from consolidations.
So, let's say the parent sells inventory to its subsidiary for $10,000. The parent's cost was $6,000, so the parent recorded $4,000 of profit. At year end the subsidiary still holds 25% of that inventory.
From the consolidated group's point of view, nothing was sold to anyone outside the group. So first we remove the intercompany sale and the matching cost of goods sold:
| Account | Debit | Credit |
|---|---|---|
| Sales | 10,000 | |
| Cost of goods sold | 10,000 |
Then we ask the question that actually decides the answer: how much of that $4,000 profit is still sitting in inventory the group has not sold? 25% of $4,000 is $1,000. That profit is not earned yet, so we take it back out of inventory:
| Account | Debit | Credit |
|---|---|---|
| Cost of goods sold | 1,000 | |
| Inventory | 1,000 |
If you understand why the second entry exists, the exam can change every number and you will still get it right. If you memorized "eliminate the sale," you will get the first entry and miss the second, which is exactly where the points are.
What is included for FAR?
| Video lectures | 7 hours, in short topic lessons |
|---|---|
| Practice MCQs | 800 |
| Task-based simulations | 36 |
| Textbook and study outline | Both follow the lecture order, chapter by chapter |
| Also | Baseline assessment, final review, mock exam, 10 interactive apps |
The course includes all six sections, so if you also use Becker for AUD or REG, the same approach works there.
What does it cost compared with buying a second full course?
Maxwell CPA Review is $49 a month for all six sections, billed monthly, cancel anytime. You can use it for the weeks you need it and stop when FAR is done.
| Option | Published price | What it adds to Becker |
|---|---|---|
| A second full course, such as Gleim Traditional CPA Review | $2,499 | Another full library you also will not finish |
| Gleim CPA Mega Test Bank | $999 for all six sections, or $250 per section | More questions |
| NINJA Supplement | $67 a month | More questions, notes and audio |
| Maxwell CPA Review | $49 a month, all six sections | Condensed teaching on the topics that are not landing |
Competitor prices are from Gleim's and NINJA's own pages as checked on October 10, 2026, and they change often, so confirm them before you buy.
If your problem is practice volume, buy a test bank. If your problem is that FAR concepts are not making sense in the time you have, a second test bank does not fix that. Teaching does.
Who teaches it?
I do, all of it. I am a CPA who scored 95 on FAR, 98 on BEC, 91 on REG and 90 on AUD in 2019, and I create every lecture, textbook page and study outline in Maxwell CPA Review myself. There is no content team, which is why the course is short: one person decided what the exam actually rewards and taught that properly.
Sources: AICPA Uniform CPA Examination Blueprints, effective January 2026 (area weights); Gleim (gleim.com/cpa-review) and NINJA (ninjacpareview.com/faq) published pricing, checked October 10, 2026; Maxwell CPA Review onboarding surveys and course specifications, October 2026.
Frequently asked questions
Can I use Maxwell CPA Review as a supplement to Becker for FAR?
Yes. Keep Becker as your main course and use Maxwell CPA Review by topic when a Becker lecture does not land: watch the short lesson, do its quiz set the same evening, then return to Becker for simulations and timed practice.
Do I need to cancel Becker?
No. If you already own Becker, especially through your employer, keep it. Maxwell CPA Review is built to the same AICPA blueprint and works alongside it.
Is Maxwell CPA Review enough on its own for FAR?
Yes. It is a complete course with 7 hours of FAR video lectures, 800 practice questions, 36 simulations, a textbook, an outline, a mock exam and a final review. In my onboarding survey, 30 of 44 students use it as their primary course and 14 use it as a supplement.
How is Maxwell CPA Review different from NINJA as a Becker supplement?
NINJA's Supplement adds practice questions, notes and audio, which is the right fix if you understand FAR and need more repetitions. Maxwell CPA Review adds teaching: short lessons that explain the why behind each entry, for when the concept itself has not landed.
What does a FAR Becker supplement cost?
Maxwell CPA Review is $49 a month for all six sections, billed monthly, cancel anytime.
Try it on the FAR topic you are stuck on
CPA 101 is free: all 25 of the 2026 AICPA released MCQs and a free study outline, with a FAR track. No credit card required.
Comparing courses more broadly? See Maxwell CPA Review vs Becker and the full CPA review course comparison.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019, including a 95 on FAR. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.
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