XML 62 R51.htm IDEA: XBRL DOCUMENT
v3.21.2

Share-Based Compensation - Additional Information (Details) - USD ($) $ in Thousands | 1 Months Ended | 3 Months Ended | 8 Months Ended | 9 Months Ended
--- | --- | --- | --- | ---
Jan. 31, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2020 | Sep. 30, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Unrecognized pre-tax noncash compensation |  | $ 33,100 |  |  | $ 33,100
Allocated share based compensation expense | $ 3,976 | 1,343 | $ 530 | $ 1,331 | $ 4,569
ESPP percentage |  |  |  |  | 15.00%
Expected weighted average period |  |  |  |  | 3 years 3 months 18 days
Cost of Services [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Allocated share based compensation expense | 156 | 3 | 28 | 69 | $ 76
Selling, General and Administrative Expenses [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Allocated share based compensation expense | 3,820 | 1,285 | 452 | 1,135 | 4,317
Product and Technology Expense [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Allocated share based compensation expense | 0 | $ 55 | $ 50 | $ 127 | $ 176
2021 Equity Plan [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Stock options plan expiration period |  |  |  |  | 10 years
Common stock, reserved for future issuance |  | 17,525,000 |  |  | 17,525,000
Share available for issuance |  | 11,339,126 |  |  | 11,339,126
Successor Plan |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Stock options plan expiration period |  |  |  |  | 10 years
Number of units, issued |  |  |  |  | 0
Predecessor Plan |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Allocated share based compensation expense | $ 3,900 |  |  |  |
Share-based Payment Arrangement, Option |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting percentage |  |  |  |  | 50.00%
Vesting period |  |  |  |  | 5 years
Unrecognized pre-tax noncash compensation |  | $ 22,100 |  |  | $ 22,100
Share-based Payment Arrangement, Option | Share-based Payment Arrangement, Tranche One | 2021 Equity Plan [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting percentage |  |  |  |  | 20.00%
Vesting period |  |  |  |  | 5 years
Share-based Payment Arrangement, Option | Successor Plan |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting percentage |  |  |  |  | 50.00%
Share-based Payment Arrangement, Option | Successor Plan | Share-based Payment Arrangement, Tranche One |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting percentage |  |  |  |  | 20.00%
Vesting period |  |  |  |  | 5 years
Share-based Payment Arrangement, Option | Successor Plan | Share-based Payment Arrangement, Tranche Two |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting period |  |  |  |  | 5 years
Restricted Stock Agreements [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Unrecognized pre-tax noncash compensation |  | 10,400 |  |  | $ 10,400
Restricted Stock Units [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Unrecognized pre-tax noncash compensation |  | $ 600 |  |  | $ 600
Class B Awards [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting percentage | 20.00% |  |  |  |
Vesting period | 5 years |  |  |  |
Stock options plan expiration period | 10 years |  |  |  |
Profit interest unit, shares | 1,700,051 |  |  |  |
Class C Awards [Member] |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting percentage | 50.00% |  |  |  |
Vesting period | 5 years |  |  |  |
Stock options plan expiration period | 10 years |  |  |  |
Profit interest unit, shares | 12,621,955 |  |  |  |
Class C Awards [Member] | Share-based Payment Arrangement, Tranche One |  |  |  |  |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |  |  |  |  |
Vesting percentage | 20.00% |  |  |  |

X
- Definition Employee stock purchase plan contribution limit. + References No definition available. + Details
Name: | fa_EmployeeStockPurchasePlanPercent
Namespace Prefix: | fa_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Profit interest unit shares + References No definition available. + Details
Name: | fa_ProfitInterestUnitShares
Namespace Prefix: | fa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate number of common shares reserved for future issuance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockCapitalSharesReservedForFutureIssuance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of cost not yet recognized for nonvested award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Period over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of shares issued under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of vesting of award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=fa_CostOfServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_SellingGeneralAndAdministrativeExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=fa_ProductAndTechnologyExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis=fa_TwoThousandTwentyOneEquityPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=fa_SuccessorPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=fa_PredecessorPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VestingAxis=us-gaap_ShareBasedCompensationAwardTrancheOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VestingAxis=us-gaap_ShareBasedCompensationAwardTrancheTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=fa_ClassBAwardsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=fa_ClassCAwardsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |