The increased usage of fiber-reinforced polymers (FRP) in structural concrete applications, mainly in terms of FRP reinforcement, is partly due to their high strength, light weight, and high resistance to deterioration. Although there has been some research on various aspects of this relatively new composite material for the use in civil engineering structures, further research is needed to confirm the serviceability and performance of these materials in civil applications. The current study has investigated the flexural performance of FRP reinforced concrete (RC) beams using finite element analysis. The numerical model has first been developed in ABAQUS software, and verified against available test data. A series of twenty RC beams has been developed and analyzed, to investigate the flexural response of the beam including yield moment, maximum moment and the moment in the maximum service load stage. The results compared with the equations recommended by ACI guideline to see the level of safety applied in the proposed equations and the strength reduction factor. It was found that the factor of safety applied for FRP reinforced beams is greater than what is proposed for the steel reinforcement. Moreover, results for the maximum moment in the service load stage had good agreement with the calculated nominal bending capacity of beam.