The Uniform CPA Examination Blueprints are designed to help candidates prepare for the CPA Exam and ensure they possess the fundamental skills and knowledge required to become CPAs. Additionally, the CPA Exam Blueprints cover upcoming content changes and provide insights into notable changes to the exam’s structure and format. We’ll delve into the details of the current blueprint below.
CPA Exam Structure
| Section | Section time | Multiple-Choice Questions (MCQs) | Task-Based Simulations (TBS) |
|---|---|---|---|
| AUD - Core | 4 hours | 78 | 7 |
| FAR - Core | 4 hours | 50 | 7 |
| REG - Core | 4 hours | 72 | 8 |
| BAR - Discipline | 4 hours | 50 | 7 |
| ISC - Discipline | 4 hours | 82 | 6 |
| TCP - Discipline | 4 hours | 68 | 7 |
The current format of the CPA Exam consists of 3 core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG).
Candidates must choose 1 discipline section in addition to the 3 core sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each discipline is an expansion of 1 of the core sections, allowing applicants to focus more deeply on a subject that suits their interests and areas of expertise.
The core and discipline sections are each 4 hours long and have multiple-choice questions (MCQs) and task-based simulations (TBS).
Score Weighting by Question Type
Most of the core and discipline sections have equal score weighting for MCQs and TBS (50% for each). In ISC, however, the score weight is 60% for MCQs and 40% for TBS.
| Score Weighting | ||
|---|---|---|
| Section | Multiple-Choice Questions (MCQs) | Task-Based Simulations (TBS) |
| AUD - Core | 50% | 50% |
| FAR - Core | 50% | 50% |
| REG - Core | 50% | 50% |
| BAR - Discipline | 50% | 50% |
| ISC - Discipline | 60% | 40% |
| TCP - Discipline | 50% | 50% |
Score Weighting by Skill Level
The skill level weighting across all core and discipline sections is as follows:
| Section | Remembering and Understanding |
Application | Analysis | Evaluation |
|---|---|---|---|---|
| AUD - Core | 30-40% | 30-40% | 15-25% | 5-15% |
| FAR - Core | 5-15% | 45-55% | 35-45% | - |
| REG - Core | 25-35% | 35-45% | 25-35% | - |
| BAR - Discipline | 10-20% | 45-55% | 30-40% | - |
| ISC - Discipline | 55-65% | 20-30% | 10-20% | - |
| TCP - Discipline | 5-15% | 55-65% | 25-35% | - |
Score Weighting by Content Area
Area I: (15–25%) I. Ethics, Professional Responsibilities, and General Principles
- Ethics, Independence, and Professional Responsibilities
- Professional Skepticism and Professional Judgment
- Nature and Scope
- Terms of Engagement
- Requirements for Engagement Documentation
- Communication with Management and Those Charged with Governance
- Audit and Assurance Quality
Area II: (25–35%) Assessing Risk and Developing a Planned Response
- Planning an Engagement
- Understanding an Entity and Its Environment
- Understanding an Entity’s Control Environment and Business Processes, Including Information Technology (IT) Systems
- Materiality
- Assessing and Responding to Risks of Material Misstatement, Whether Due to Fraud or Error
- Planning for and Using the Work of Others
- Specific Areas of Engagement Risk
Area III: (30–40%) Performing Further Procedures and Obtaining Evidence
- Use of Data and Information
- Sufficient Appropriate Evidence
- Sampling Techniques
- Procedures to Obtain Sufficient Appropriate Evidence
- Specific Matters that Require Special Consideration
- Misstatements and Internal Control Deficiencies
- Written Representations
- Subsequent Events and Subsequently Discovered Facts
Area IV: (10–20%) Forming Conclusions and Reporting
- Reporting on Audit Engagements
- Reporting on Attestation Engagements
- Accounting and Review Service Engagements
- Reporting on Compliance
- Other Reporting Considerations
Score Weighting by Skill Level
The AUD exam assesses the same core skill areas, with specific weighting assigned to each skill level. The following breakdown shows how each skill level contributes to the overall exam score.
| Skill Allocation | Weight |
|---|---|
| Evaluation | 5–15% |
| Analysis | 15–25% |
| Application | 30–40% |
| Remembering & Understanding | 30–40% |
Sample Topics by Area
Area I – Ethics, Professional Responsibilities, and General Principles
| Skill | |||||
|---|---|---|---|---|---|
| Content Group/Topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |
| A. Ethics, Independence, and Professional Responsibilities (continued) | |||||
| 3. Requirements of the Government Accountability Office and the Department of Labor (continued) | ✔ | Apply the ethical requirements and independence rules of the Government Accountability Office Government Auditing Standards to situations that could present threats to compliance during an audit of, or attestation engagement for, a government entity or an entity receiving federal awards. | |||
| ✔ | Apply the independence rules of the Department of Labor to situations when an accountant would not be considered independent during an audit of employee benefit plans. | ||||
| B. Professional Skepticism and Professional Judgment | |||||
| ✔ | Understand the concepts of professional skepticism and professional judgment. | ||||
| ✔ | Understand unconscious auditor biases and other impediments to acting with professional skepticism, including threats, incentives, and judgment-making shortcuts. | ||||
Score Weighting by Content Area
Area I: (30–40%) Financial Reporting
- General-Purpose Financial Reporting: For-Profit Business Entities
- General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities
- State and Local Government Concepts
- Public Company Reporting Topics
- Special Purpose Frameworks
- Financial Statement Ratios and Performance Metrics
Area II: (30–40%) II. Select Balance Sheet Accounts
- Cash and Cash Equivalents
- Trade Receivables
- Inventory
- Property, Plant and Equipment
- Investments
- Intangible Assets
- Payables and Accrued Liabilities
- Debt (Financial Liabilities)
- Equity
Area III: (25-35%) Select Transactions
- Accounting Changes and Error Corrections
- Contingencies and Commitments
- Revenue Recognition
- Accounting for Income Taxes
- Fair Value Measurements
- Lessee Accounting
- Subsequent Events
Score Weighting by Skill Levels
The FAR exam is structured around consistent skill areas, each with an assigned scoring weight. The table below outlines the percentage weighting for each skill level.
| Skill Allocation | Weight |
|---|---|
| Evaluation | __ |
| Analysis | 35–45% |
| Application | 45–55% |
| Remembering & Understanding | 5–15% |
Sample Topics by Area
| Skill | |||||
|---|---|---|---|---|---|
| Content Group/Topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |
| A. General-Purpose Financial Reporting: For-Profit Business Entities | |||||
| 1. Balance sheet/Statement of financial position | ✔ | Prepare a classified balance sheet from a trial balance and supporting documentation. | |||
| ✔ | Adjust the balance sheet to correct identified errors. | ||||
| ✔ | Detect, investigate, and correct discrepancies while agreeing the balance sheet amounts to supporting documentation, including the source data. | ||||
| 2. Income statement/Statement of profit or loss | ✔ | Prepare a single-step or multi-step income statement (e.g., operating, nonoperating, discontinued operations) from a trial balance and supporting documentation. | |||
| ✔ | Adjust the income statement to correct identified errors. | ||||
| ✔ | Calculate transaction gains or losses recognized from monetary transactions denominated in a foreign currency. | ||||
| ✔ | Detect, investigate, and correct discrepancies by verifying the income statement amounts against supporting documentation, including the source data. | ||||
Score Weighting by Content Area
Area I: (10-20%) Ethics, Professional Responsibilities, and Federal Tax Procedures
- Ethics and Responsibilities in Tax Practice
- Licensing and Disciplinary Systems
- Federal Tax Procedures
- Legal Duties and Responsibilities
Area II: (15-25%) Business Law
- Agency
- Contracts
- Debtor-Creditor Relationships
- Federal Laws and Regulations (Employment Tax, Qualified Health Plans, Bankruptcy, Worker Classifications, and Anti-bribery)
- Business Structure
Area III: (5-15%) Federal Taxation of Property Transactions
- Basis of Assets
- Cost Recovery (Depreciation and Amortization)
Area IV: (22–32%) Federal Taxation of Individuals
- Gross Income (Inclusions and Exclusions)
- Reporting of Items from Pass-through Entities
- Adjustments and Deductions to Arrive at Adjusted Gross Income and Taxable Income
- Loss Limitations
- Filing Status
- Computation of Tax and Credits
Area V: (23–33%) Federal Taxation of Entities (including tax preparation)
- Differences Between Book and Tax Income (Loss)
- C Corporations
- S Corporations
- Partnerships
- Limited Liability Companies
- Tax-exempt Organizations
Score Weighting by Skill Levels
The CPA Exam will continue to utilize the revised Bloom’s taxonomy of educational objectives. It describes numerous sets of skills. Both Area I and Area II demand exceptional remembering and understanding abilities. Due to the inclusion of professional obligations, general ethics, and corporate law in these 2 categories, a high capacity for retention is necessary.
- In Areas III, IV, and V, application and analysis abilities are assessed extensively. These 3 areas pertain to the daily duties of a CPA.
| Skill Allocation | Weight |
|---|---|
| Evaluation | __ |
| Analysis | 25-35% |
| Application | 35-45% |
| Remembering & Understanding | 25-35% |
Sample Topics by Area
Area I – Ethics, Professional Responsibilities, and Federal Tax Procedures
| Skill | |||||
|---|---|---|---|---|---|
| Content Group/Topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |
| A. Ethics and Responsibilities in Tax Practice | |||||
| 1. Regulations Governing Practice Before the Internal Revenue Service | ✔ | Recall the regulations governing practice before the Internal Revenue Service. | |||
| ✔ | Apply the regulations governing practice before the Internal Revenue Service, given a specific scenario. | ||||
| 2. Internal Revenue Code and Regulations Related to Tax Return Preparers | ✔ | Recall who is a tax return preparer. | |||
| ✔ | Recall situations that would result in tax return preparer penalties. | ||||
| ✔ | Apply potential tax return preparer penalties given a specific scenario. | ||||
A detailed list of REG content groups and topics, organized by skills and representative tasks, can be accessed on the AICPA website.
The Business Analysis and Reporting (BAR) CPA Exam is a newly introduced discipline section of the Uniform CPA Exam. It covers business combinations, accounting for derivatives and hedges, data analytics, employee benefit schemes, etc.
Score Weighting by Content Area
Area I: (40-50%) Business Analysis
- Current period/historical analysis, including the use of data
- Prospective analysis, including the use of data
Area II: (35-45%) Technical Accounting and Reporting
- Indefinite-lived intangible assets, including goodwill
- Internally developed software
- Revenue recognition
- Stock compensation (share-based payments).
- Research and development costs
- Business combinations
- Consolidated financial statements
- Derivatives and hedge accounting
- Leases
- Public company reporting topics
- Financial statements of employee benefit plans
Area III: (10-20%) State and Local Governments
- Format and content of the financial section of the annual comprehensive financial report
- Deriving government-wide financial statements and reconciliation requirements
- Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation in governmental entity financial statements
Score Weighting by Skill Levels
The BAR section of the CPA Exam tests candidates’ skill level at the following 3 levels of Bloom’s taxonomy:
- Remembering and understanding abilities are examined in all 3 areas of the BAR CPA Exam.
- Similarly, application skills are tested in all 3 areas.
- Areas I and II of the BAR exam evaluate analytical skills.
| Skill Allocation | Weight |
|---|---|
| Evaluation | __ |
| Analysis | 30-40% |
| Application | 45-55% |
| Remembering & Understanding | 10-20% |
Sample Topics by Area
Area I – Business Analysis
| Skill | |||||
|---|---|---|---|---|---|
| Content Group/Topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |
| A. Current Period/Historical Analysis, Including the Use of Data | |||||
| 1. Financial Statement Analysis | ✔ | Determine the attribute structures, format, and sources of data required to prepare a financial statement analysis. | |||
| ✔ | Compare current period financial statement accounts to prior periods or the budget and explain variances. | ||||
| ✔ | Interpret financial statement fluctuations and ratios (e.g., profitability, liquidity, solvency, performance). | ||||
| ✔ | Use outputs (e.g., reports, visualizations) from data analytic techniques to identify patterns, trends, and correlations to explain an entity’s results. | ||||
| ✔ | Derive the impact of transactions on the financial statements and notes to the financial statements. | ||||
| 2. Non-financial and Non-GAAP Measures of Performance | ✔ | Identify relevant non-financial and non-GAAP measures used to analyze an entity’s performance. | |||
| ✔ | Identify and apply internal and external benchmarking (e.g., competitor analysis) techniques to measure an entity’s performance. | ||||
| ✔ | Use a balanced scorecard approach to measure an entity’s performance. | ||||
| ✔ | Interpret non-financial (e.g., customer retention rate, employee turnover, labor productivity rate, ticket response time) and non-GAAP (e.g., EBITDA, free cash flow, core earnings, adjusted net income for non-recurring expenses) measures and analyze specific aspects of an entity’s performance and risk profile. | ||||
| 3. Managerial and Cost Accounting | ✔ | Calculate fixed, variable, and mixed costs. | |||
| ✔ | Describe and use the different costing methods, including absorption, variable, activity-based, process, and job order costing. | ||||
The Information Systems and Controls (ISC) discipline adds to the exam new material on the fusion of auditing and IT. ISC takes a deeper dive into new technologies and threats as well as into the controls needed for data-driven modern business.
Score Weighting by Content Area
Area I: (35-45%) Information Systems and Data Management
- Information Systems
- Data Management
Area II: (35-45%) Security, Confidentiality, and Privacy
- Regulations, Standards, and Frameworks
- Security
- Confidentiality and Privacy
- Incident Response
Area III: (15-25%) Considerations for System and Organization Controls (SOC) Engagements
- Considerations Specific to Planning and Performing a SOC Engagement
- Considerations Specific to Reporting on a SOC Engagement
Score Weighting by Skill Levels
- All sections of the ISC assess remembering and understanding skills.
- Application skills are also tested in all areas.
- Analytic skills are only assessed in Areas I and II.
| Skill Allocation | Weight |
|---|---|
| Evaluation | __ |
| Analysis | 10-20% |
| Application | 20-30% |
| Remembering & Understanding | 55-65% |
Sample Topics by Area
Area III – Considerations for System and Organization Controls (SOC) Engagements
| Skill | |||||
|---|---|---|---|---|---|
| Content Group/Topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |
| A. Considerations specific to planning and performing a SOC engagement | |||||
| 1. Financial Statement Analysis | ✔ | Explain the purpose of the Trust Services Criteria and its organization (e.g., alignment with the COSO Internal Control – Integrated Framework, supplemental criteria, common criteria, and additional specific criteria). | |||
| ✔ | Recall the types of subject matters a practitioner may be engaged to report on using the Trust Services Criteria. | ||||
| ✔ | Identify management assertions specific to the different categories and types (Type 1 and Type 2) of SOC engagements (SOC 1®, SOC 2®, SOC 3®). | ||||
| ✔ | Recall the intended users of SOC 1®, SOC 2®, and SOC 3® reports. | ||||
| ✔ | Summarize the independence considerations between the service auditor, service organization, and subservice organizations. | ||||
| ✔ | Explain how materiality is determined and used in performing a SOC engagement (SOC 1®, SOC 2®). | ||||
| ✔ | Identify the risk assessment requirements for a service organization and the service auditor. | ||||
| ✔ | Summarize the criteria for a vendor to be considered a subservice organization. | ||||
| ✔ | Explain the considerations for deciding between, and the use of, the inclusive and carve-out method for subservice organizations and complementary subservice organization controls (CSOCs). | ||||
| ✔ | Define service commitments and system requirements in a SOC 2® engagement and how they correspond to an entity’s objectives referred to in the Trust Services Criteria. | ||||
The Tax Compliance & Planning (TCP) discipline is an extended version of the core REG section. It assesses applicants’ understanding of individual and business tax compliance as well as personal and business financial planning.
Score Weighting by Content Area
Area I: (30-40%) Tax Compliance and Planning for Individuals and Personal Financial Planning
- Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income, and estimated taxes
- Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)
- Gift taxation compliance and planning
- Personal financial planning for individuals
Area II: (30-40%) Entity Tax Compliance
- C corporations
- S corporations
- Partnerships
- Trusts
- Tax-exempt organizations
Area III: (10-20%) Entity Tax Planning
- Formation and liquidation of business entities
- Tax planning for C corporations
- Tax planning for S corporations
- Tax planning for partnerships
Area IV: (10-20%) Property Transactions (disposition of assets)
- Nontaxable disposition of assets
- Amount and character of gains and losses on asset disposition and the netting process
- Related party transactions, including imputed interest
Score Weighting by Skill Levels
The table below depicts the weighting of skill levels tested on the TCP exam.
- The majority of Remembering and Understanding is centered in Areas I and II.
- Application and Analysis skills are examined in all areas.
| Skill Allocation | Weight |
|---|---|
| Evaluation | __ |
| Analysis | 25-35% |
| Application | 55-65% |
| Remembering & Understanding | 5-15% |
Sample Topics by Area
Area I – Tax Compliance and Planning for Individuals and Personal Financial Planning
| Skill | |||||
|---|---|---|---|---|---|
| Content Group/Topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |
| A. Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income, and estimated taxes | |||||
| ✔ | Recall the impact of equity compensation awards on taxable income. | ||||
| ✔ | Recall items included in the determination and computation of Alternative Minimum Taxable income. | ||||
| ✔ | Consider the impact on an individual’s taxable income for certain items of gross income, including imputed interest on a below-market rate loan and compensation earned while employed outside the United States. | ||||
| ✔ | Calculate the tax on a child’s investment and other unearned income. | ||||
| ✔ | Consider the effect of changing tax rates and legislation on the timing of income and expense items for planning purposes, given a specific scenario. | ||||
| ✔ | Identify projected tax savings through the utilization of flexible spending accounts (FSAs) and qualified health savings accounts (HSAs) for planning purposes, given a specific scenario. | ||||
| ✔ | Consider the impact of using either itemized deductions or the standard deduction for planning purposes, given a specific scenario. | ||||
| ✔ | Calculate the estimated tax payments required for an individual to avoid underpayment penalties, given a specific planning scenario. | ||||
| ✔ | Calculate the potential tax savings when donating noncash property to a charitable organization, given a specific planning scenario, including identification of the property to be donated to minimize the individual’s current-year tax liability. | ||||
| ✔ | Review an individual’s projected income and expenses prior to year-end to determine the tax implications, and provide options to minimize tax liability, given a specific planning scenario. | ||||
How Do I Use the CPA Exam Blueprints?
The CPA Exam Blueprints lay out the rules and regulations candidates need to know when preparing for the CPA Exam. The AICPA describes the blueprints as “a brief explanation of what the exam will test you on with a correlation to the skill that is being tested.”
- Candidates can use the blueprints to do a lot more than just check the quantity of content that needs to be covered. The blueprints help you to plan your exam preparation, make your own study schedule, and prepare yourself so there are no surprises on exam day.
- Plan 1 section at a time, as opposed to all 4 sections at once. This will help you concentrate your study efforts. You should also adjust your schedule as you refine your study habits. Our recommendation would be to prepare for difficult topics first, as it is a time-intensive process.
- You can save a lot of time by focusing on content topics in accordance with the score weighting and representative tasks laid out in the blueprints. Give importance to topics which carry more weighting. This in turn, will enable you to dedicate an appropriate amount of time to each topic.
- You should also remember that you cannot solely rely on the blueprints. Studying with a strong, comprehensive review course is key to CPA Exam success. A CPA Review course might seem costly, but studies show that candidates who take a CPA review have higher pass rates than those who do not. Ultimately, the investment is well worth the money and effort.
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