CPA Exam Blueprints
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The Uniform CPA Exam Blueprints are created by the American Institute of Certified Public Accountants (AICPA) which comprises all the knowledge, skills and content topics that will be tested on the US CPA Exam. The Blueprints also cover upcoming CPA Exam changes.
The CPA Exam Blueprints are designed to help candidates prepare for the exam while also ensuring that they have the basic knowledge and abilities required for licensing as CPAs. While it's beneficial to consult the blueprints to better understand the knowledge and skills you will need to demonstrate in order to be successful on the CPA Exam, you don't need to be overly concerned with them. At UWorld, we have already utilized the blueprints to develop our course materials so that you are always prepared for the CPA Exam no matter what.
According to the AICIA website, the most recent blueprints and Practice Analysis Final Report were approved by the Board of Examiners on October 23, 2020 and became effective on July 1, 2021. The blueprints are published once or twice every year.
CPA Exam Design
| Section | Section time | Multiple-choice-questions (MCQs) | Task-based-simulations (TBSs) | Written communication |
|---|---|---|---|---|
| AUD | 4 hours | 72 | 8 | - |
| BEC | 4 hours | 62 | 4 | 3 |
| FAR | 4 hours | 66 | 8 | - |
| REG | 4 hours | 76 | 8 | - |
The CPA Exam is a comprehensive test composed of four parts: AUD, FAR, BEC and REG. Each section of the exam is four hours long, so 16 hours in total. The individual exam parts are broken down into 5 testlets that either contain multiple-choice questions (MCQs), task-based simulations (TBSs), or written communication (WCs) exercises.
From section to section, the types of questions and the amount of questions change. Furthermore, each question type has specific weightage in each section of the exam. BEC is the only section which has Written Communication questions. The AUD, FAR, and REG exams are similarly formatted in terms of type of questions tested. For these three exams, the MCQs are broken into two individual testlets, followed by three testlets of two, three, and three TBSs.
Similar to AUD, FAR, and REG, the BEC exam has MCQs broken into two individual testlets, followed by two testlets of two task-based simulations each. In the last BEC testlet, there are three Written Communication questions, one of which is pre-tested. These require a written response in a memo format.
Score Weightage by Question Type
| Section | Multiple-choice-questions (MCQs) | Task-based-simulations (TBSs) | Written communication |
|---|---|---|---|
| AUD | 50% | 50% | - |
| BEC | 50% | 35% | 15% |
| FAR | 50% | 50% | - |
| REG | 50% | 50% | - |
For the AUD, FAR, and REG exams, the score weightage of MCQs and TBSs is 50% each. For the BEC exam, it’s slightly different. BEC weightage is divided in three parts: 50% for MCQs, 35% for TBSs and 15% for written communication questions.
Skill Levels
| Evaluation | The examination or assessment of problems, and use of judgment to draw conclusions. |
| Analysis | The examination and study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences. |
| Application | The use or demonstration of knowledge, concepts or techniques. |
| Remembering & Understanding | The perception and comprehension of the significance of an area utilizing knowledge gained. |
The CPA Exam blueprints layout around 570 representative tasks that newly licensed CPAs (nlCPAs) should be able to demonstrate within their first two years of licensure. Each task is labeled with a corresponding skill level that follows a revised version of Bloom’s Taxonomy of Objectives. These skill levels, in order from easiest to most difficult, are Remembering and Understanding, Application, Analysis, and Evaluation. The table above depicts the four ability levels that correspond to each task on the CPA Exam.
Score Weightage by Skill Levels
| Section | Remembering and Understanding |
Application | Analysis | Evaluation |
|---|---|---|---|---|
| AUD | 25-35% | 30-40% | 20-30% | 5-15% |
| BEC | 15-25% | 50-60% | 20-30% | - |
| FAR | 10-20% | 50-60% | 25-35% | - |
| REG | 25-35% | 35-45% | 25-35% | - |
The table above demonstrates how much weight each component has in different skill levels on the four parts of the CPA Exam. To pass the CPA Exam, it is important to prioritize each skill according to the weight it carries on the score.
AUD CPA Exam Blueprint
The AUD section of the CPA Exam tests candidates’ understanding of the entire auditing process,including audit engagements, attestation engagements, and accounting and review service engagements.
In the latest CPA Exam blueprint that came out back in July, 2021, the AUD section is demonstrated by content area, content group and content topic. Each topic includes representative tasks related to auditing procedures, generally accepted auditing standards, standards related to attest engagements and the AICPA Code of Professional Conduct.
In the AUD section, the following items are tested from an auditor’s perspective:
- Business processes and the information technology (IT) that enables them, including their associated risks and controls
- Data analytics and the data-driven mindset
- System and Organization Controls for service organizations: internal control over financial reporting (ie, SOC 1, Type 2 Reports)
Score Weightage by Content Area
| Content area allocation | Weight |
|---|
- Nature and scope of audit and non-audit Engagements
- Ethics, independence and professional conduct
- Terms of engagement for audit and non-audit engagements
- Requirements for engagements documentation
- Communication with management and those charged with governance
- Communication with component auditors and parties other than management and those charged with governance
- A firm’s system of quality control, including quality control at the engagement level
- Planning an engagement
- Understanding an entity and its environment
- Understanding an entity’s internal control
- Assessing risks due to fraud
- Identifying and assessing the risk of material misstatement and planning further procedures responsive to identified risks
- Materiality
- Planning for and using the work of others, including group audits, the internal audit function and the work of a specialist
- Specific areas of audit risk
- Understanding sufficient appropriate evidence
- Sampling techniques
- Performing specific procedures to obtain evidence
- Specific matters that require special consideration
- Misstatements and internal control deficiencies
- Written representations
- Subsequent events and subsequently discovered facts
- Reports on auditing engagements
- Reports on attestation engagements
- Accounting and review service engagements
- Reporting on compliance
- Other reporting considerations
Remember that the AUD exam tests on how well a CPA candidate applies their audit and attestation knowledge when solving problems and performing specific tasks laid out in the AICPA Blueprints, not how well they are able to memorize auditing concepts. The topics that make up the structure of the AUD exam are as follows:
Score Weightage by Skill Levels
| Skill allocation | Weight |
|---|---|
| Evaluation | 5–15% |
| Analysis | 20–30% |
| Application | 30–40% |
| Remembering and Understanding | 25–35% |
Sample Topics by Area
Nature and scope
| Content group/topic | Remembering & Understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| 1. Nature and scope: audit engagements | ||||
| Representative task Identify the nature, scope and objectives of the different types of audit engagements, including issuer and nonissuer audits. |
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| 2. Nature and scope: engagements conducted under Government Accountability Office Government Auditing Standards |
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| Representative task Identify the nature, scope and objectives of engagements performed in accordance with Government Accountability Office Government Auditing Standards. |
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| 3. Nature and scope: other engagements | ||||
| Representative task Identify the nature, scope and objectives of attestation engagements and accounting and review service engagements. |
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Sample Topics by Area
Nature and scope
Content group/topic
1. Nature and scope: audit engagements
Representative task
Identify the nature, scope and objectives of the different types of audit engagements, including issuer and nonissuer audits.
Application
Analysis
–
Evaluation
–
2. Nature and scope: engagements conducted under Government Accountability Office Government Auditing Standards
Representative task
Identify the nature, scope and objectives of engagements performed in accordance with Government Accountability Office Government Auditing Standards.
Application
Analysis
–
Evaluation
–
3. Nature and scope: other engagements
Representative task
Identify the nature, scope and objectives of attestation engagements and accounting and review service engagements.
Application
Analysis
–
Evaluation
–
The detailed list of AUD content groups and topics in accordance with the skills and representative tasks can be accessed from the AICPA website.
BEC CPA Exam Blueprint
The Business Environment and Concepts (BEC) section of the CPA Exam tests candidates’ knowledge of overall business concepts and processes, as well as an understanding of a CPA’s professional duties and responsibilities within the larger context of the business environment.
According to the latest CPA Exam blueprint that was released back in July, 2021, content areas that are tested under the BEC section include: enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.
One unique aspect of the BEC exam is that it requires the candidate to prepare and submit 3 written communication responses. Many CPA candidates consider BEC to be the least difficult section of the CPA Exam. However, BEC pass rates have historically been only slightly higher than those for other sections, and the exam still requires a serious study effort.
Score Weightage by Content Area
The BEC section of the CPA Exam comprises corporate governance, economic concepts and analysis, financial management, information systems and communications, strategic planning and operations management. Here are the topics that make up the structure of the BEC exam:
| Content area allocation | Weight |
|---|
- Internal control and enterprise risk management frameworks
- Other regulatory frameworks and provisions
- Economic and business cycles
- Market influences on business
- Financial risk management
- Capital structure
- Working capital
- Financial valuation methods and decision models
- IT governance
- Role of IT in business
- Information security/availability
- Processing integrity (input/processing/output controls)
- Systems development and maintenance
- Cost measurement concepts, methods, and techniques
- Variance analysis
- Process management
- Planning techniques
Score Weightage by Skill Levels
| Skill allocation | Weight |
|---|---|
| Evaluation | – |
| Analysis | 20–30% |
| Application | 50–60% |
| Remembering and Understanding | 15–25% |
Sample Topics by Area
A. Enterprise risk management (ERM)
| Content group/topic | Remembering & Understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| 1. Purpose and objectives | ||||
| Representative task Define ERM within the context of the COSO ERM framework, including the purpose and objectives of the framework. |
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| 2. Components and principles | ||||
| Representative task Identify and define the components, principles and underlying structure of the COSOERM framework. |
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| Representative task Understand the relationship among risk, business strategy and performance within the context of the COSO ERM framework. |
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| Representative task Apply the COSO ERM framework to identify risk/opportunity scenarios in an entity |
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Sample Topics by Area
A. Enterprise risk management (ERM)
Content group/topic
1. Purpose and objectives
Representative task
Define ERM within the context of the COSO ERM framework, including the purpose and objectives of the framework.
Application
Analysis
–
Evaluation
–
2. Components and principles
Representative task
Identify and define the components, principles and underlying structure of the COSOERM framework.
Application
Analysis
–
Evaluation
–
Representative task
Understand the relationship among risk, business strategy and performance within the context of the COSO ERM framework.
Application
Analysis
–
Evaluation
–
Representative task
Apply the COSO ERM framework to identify risk/opportunity scenarios in an entity
Application
–
Analysis
Evaluation
–
The detailed list of BEC content groups and topics in accordance with the skills and representative tasks can be accessed from the AICPA website.
FAR CPA Exam Blueprint
The FAR section of the CPA Exam is perhaps the most difficult one. As the most comprehensive section of the CPA Exam, this section generally requires the most study hours. Because of its vastness, many candidates consider this section to be the most challenging. This part of the exam requires that CPA candidates have a strong knowledge of US GAAP.
As per the latest CPA Exam blueprint that was released back in July, 2021, the financial accounting and reporting structure that are eligible for assessment within the FAR section of the CPA Exam include the standards and regulations issued by the:
- Financial Accounting Standards Board (FASB)
- U.S. Securities and Exchange Commission (U.S. SEC)
- American Institute of Certified Public Accountants (AICPA)
- Governmental Accounting Standards Board (GASB)
Score Weightage by Content Area
The Financial Accounting and Reporting (FAR) section of the CPA Exam tests candidates on the concepts and standards surrounding financial statements, typical items in financial statements, specific types of transactions and events, accounting and reporting for governmental entities, and accounting and reporting for nongovernmental and not-for-profit organizations. It requires CPA candidates to have a strong knowledge of US GAAP. Here are the topics that make up the structure of the FAR exam:
| Content area allocation | Weight |
|---|
- Conceptual framework and standard-setting
- General-purpose financial statements: for-profit business entities
- General-purpose financial statements: nongovernmental, not-for-profit entities
- Public company reporting topics
- Financial statements of employee benefits plans
- Special purpose frameworks
- Cash and cash equivalents
- Trade receivables
- Inventory
- Property, plant, and equipment
- Investments
- Intangible assets
- Payables and accrued liabilities
- Long-term debt
- Equity
- Revenue recognition
- Compensation and benefits
- Income taxes
- Accounting changes and error corrections
- Business combinations
- Contingencies and commitments
- Derivatives and hedge accounting
- Foreign currency transactions and translation
- Leases
- Nonreciprocal transfers
- Research and development costs
- Software costs
- Subsequent events
- Fair value measurements
- State and local government concepts
- Format and content of the Comprehensive Annual Financial Report (CAFR)
- Deriving government-wide financial statements and reconciliation requirements
- Typical items and specific types of transactions and events in governmental entity financial statements
| Skill allocation | Weight |
|---|---|
| Evaluation | – |
| Analysis | 25–35% |
| Application | 50–60% |
| Remembering and Understanding | 10–20% |
Sample Topics by Area
A. Conceptual framework and standard-setting for business and nonbusiness entities
| Content group/topic | Remembering & Understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| 1. Conceptual framework | ||||
| Representative task Recall the purpose and characteristics in the conceptual framework for business and nonbusiness entities. |
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| 2. Standard-setting process | ||||
| Representative task Recall the due process steps followed by the FASB to establish financial accounting and reporting standards |
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Sample Topics by Area
A. Conceptual framework and standard-setting for business and nonbusiness entities
Content group/topic
1. Conceptual framework
Representative task
Recall the purpose and characteristics in the conceptual framework for business and nonbusiness entities.
Application
Analysis
–
Evaluation
–
2. Standard-setting process
Representative task
Recall the due process steps followed by the FASB to establish financial accounting and reporting standards
Application
Analysis
–
Evaluation
–
The detailed list of FAR content groups and topics in accordance with the skills and representative tasks can be accessed from the AICPA website.
REG CPA Exam Blueprint
The REG section of the CPA Exam tests a CPA candidates’ knowledge and skill level primarily on federal taxation, as well as business law, business ethics and professional and legal responsibilities.
The REG section of the blueprint is structured by content area, content group and content topic. Each topic includes one or more representative tasks that are required when performing tax preparation services, tax advisory services or other responsibilities of a CPA.
Score Weightage by Content Area
The Regulation (REG) section of the CPA Exam primarily focuses on federal taxation. According to the AICPA Blueprints, more than 60% of the REG exam deals with it. Other topics include business law, business ethics and professional and legal responsibilities. The topics that make up the structure of the REG exam are as follows:
| Content area allocation | Weight |
|---|
- Ethics and responsibilities in tax practice
- Licensing and disciplinary systems
- Federal tax procedures
- Legal duties and responsibilities
- Contracts
- Agency
- Business structure
- Debtor-creditor relationships
- Government regulation of business
Score Weightage by Skill Levels
| Skill allocation | Weight |
|---|---|
| Evaluation | – |
| Analysis | 25–35% |
| Application | 35–45% |
| Remembering and Understanding | 25–35% |
Sample Topics by Area
A. Ethics and responsibilities in tax practice
| Content group/topic | Remembering & Understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| 1. Regulations governing practice before the Internal Revenue Service | ||||
| Representative task Recall the regulations governing practice before the Internal Revenue Service. |
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| Representative task Apply the regulations governing practice before the Internal Revenue Service given a specific scenario. |
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| 2. Internal Revenue Code and Regulations related to tax return preparers | ||||
| Representative task Recall who is a tax return preparer. |
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| Representative task Recall situations that would result in federal tax return preparer penalties. |
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| Representative task Apply potential federal tax return preparer penalties given a specific scenario. |
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Sample Topics by Area
A. Ethics and responsibilities in tax practice
Content group/topic
1. Regulations governing practice before the Internal Revenue Service
Representative task
Recall the regulations governing practice before the Internal Revenue Service.
Application
Analysis
–
Evaluation
–
Representative task
Apply the regulations governing practice before the Internal Revenue Service given a specific scenario.
Application
–
Analysis
Evaluation
–
2. Internal Revenue Code and Regulations related to tax return preparers
Representative task
Recall who is a tax return preparer.
Application
Analysis
–
Evaluation
–
Representative task
Recall situations that would result in federal tax return preparer penalties.
Application
Analysis
–
Evaluation
–
Representative task
Apply potential federal tax return preparer penalties given a specific scenario.
Application
–
Analysis
Evaluation
–
The detailed list of REG content groups and topics in accordance with the skills and representative tasks can be accessed from the AICPA website.
How Do I Use the CPA Exam Blueprints?
The CPA Exam Blueprints lays 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 correlation to the skill that is being tested.”
Candidates can use the Blueprints to do a lot more than just checking the quantity of content that needs to be covered. The Blueprints can help you to plan your exam preparation, make your own study schedule, and prepare yourself in a way that there are no surprises on exam day. Plan one section at a time, as opposed to all four sections at once. This will help you concentrate your study efforts. You should also change the schedule as you hone in on 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 weightage and representative tasks laid out in the blueprints. Give importance to topics which carry more weightage. This in turn, will enable you to dedicate an appropriate amount of time to each topic.
Having said that, you should also remember that you cannot solely rely on the blueprints. Studying with a strong, comprehensive review course is a 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.
CPA Exam Blueprint Changes
The most recent version of the CPA Exam blueprints came out on July 1, 2021.We've reduced the myriad of blueprint revisions down to the key takeaways by exam here:
- Most of the changes to the CPA Exam fall into AUD and BEC and were spawned by the need for CPA candidates to be more familiar with three broad topics:
- Business processes and the information technology (IT) that enables them, including their associated risks and controls
- Data analytics and the data-driven mindset
- System and Organization Controls for Service Organizations: Internal Control over Financial Reporting (ie, SOC 1, Type 2 Reports)
- In AUD, these items are tested from an auditor's perspective. In BEC, these items are tested from management's perspective.
- FAR and REG have had some reductions in content but have no additional content.
AUD Blueprint Changes Effective July 1, 2021
This content is newly added or expanded:
| Topic: | Highest Skill Level Required: |
|---|---|
| Consideration of technology’s impact on an entity and its environment | Application |
| Obtaining an understanding of the IT systems that are used for financial reporting | Application |
| Effect of key controls (ie, manual controls, IT general controls, application controls) on the completeness and reliability of data | Analysis |
| Internal control walkthroughs and documenting the flow of transactions (i.e., flowcharts, process diagrams, etc.) to include significant business processes and how they relate to the financial statements | Application |
| Use of audit data analytic (ADA) techniques to identify transactions that may have a higher risk of material misstatement | Analysis |
| Using the work of an IT auditor | Application |
| Determining the sources of sufficient appropriate evidence and identifying procedures to validate the completeness and accuracy of data | Evaluation |
| Using automated tools and ADAs in audit sampling | Application |
| Using automated tools and techniques related to recalculation | Application |
| Analyzing the results of an ADA procedure and understanding the significance of notable or unusual items (no Excel skills necessary) | Analysis |
This content will no longer be tested:
- Communications with management and those charged with governance regarding all matters other than timing of an engagement and internal control related matters
- Communication with component auditors (in a group audit) and parties other than management and those charged with governance (eg, communications required by law)
- Auditing opening balances
- Auditing investments in derivative instruments
- Reporting on the audit of a single financial statement
- Letters for underwriters (ie, comfort letters) and filings with the SEC
- Alerts that restrict the use of written communication (ie, due to the possibility of being misunderstood by other parties)
The skill level required for these topics has been reduced, so questions received on these topics will be easier.
| Topic: | Skill Level Reduced to: | Previously: |
|---|---|---|
| Preconditions for accepting or continuing an engagement | Remembering & Understanding | Application |
| Developing a detailed engagement plan | Application | Analysis |
| Defining and identifying related parties | Application | Analysis |
| Litigation, claims and assessment | Application | Analysis |
| An entity’s ability to continue as a going concern | Remembering & Understanding | Application |
| Written representations that should be obtained from management or those charged with governance | Remembering & Understanding | Application |
| Subsequently discovered facts | Remembering & Understanding | Application |
| Reporting on compliance with regulatory or contractual agreements | Remembering & Understanding | Application |
BEC Blueprint Changes Effective July 1, 2021
This content is newly added or expanded:
| Topic: | Highest Skill Level Required: |
|---|---|
| Business processes and flows of transactions including enabling technology, identifying opportunities to improve efficiency, identifying and designing transaction-level controls, use of SOC 1 reports from service providers, identifying risks and control gaps, and using data and business intelligence in the context of an entity’s significant business processes | Analysis |
| Understanding the need for SOC 1 reports for outsourced IT functions | Remembering & Understanding |
| Extracting and loading data | Remembering & Understanding |
| Transforming and working with data and data relationships (no Excel skills required) | Application |
| Data governance and data management | Remembering & Understanding |
This content will no longer be tested:
- Regulatory frameworks for corporate governance other than SOX
The skill level required for these topics has been reduced, so questions received on these topics will be easier.
| Topic | Skill level reduced to: | Previously: |
|---|---|---|
| Capital structure (eg, comparing strategies for financing new business initiatives) | Application | Analysis |
| Systems development and maintenance (now called Change Management) | Remembering & Understanding | Application |
| Continuity and recovery plans (now called Business Resiliency) | Remembering & Understanding | Application |
FAR Blueprint Changes Effective July 1, 2021
This content will no longer be tested:
- Going concern requirements
- Compensated absences other than vacation accruals
- Retirement benefits (eg, calculation of pension cost and funded status)**
- Differences between IFRS and U.S. GAAP
The skill level required for these topics has been reduced, so questions received on these topics will be easier.
| Topic | Skill level reduced to: | Previously: |
|---|---|---|
| Derivatives and hedge accounting (e.g., swaps, options, forwards) | Remembering & Understanding | Application |
REG Blueprint Changes Effective July 1, 2021
This content will no longer be tested:
- Federal securities regulation
- Alternative minimum tax (AMT)
- Obtaining and maintaining tax-exempt status (tax-exempt organizations)
The skill level required for these topics has been reduced, so questions received on these topics will be easier.
| Topic | Skill level reduced to: | Previously: |
|---|---|---|
| Bankruptcy and insolvency (debtor-creditor relationships) | Remembering & Understanding | Application |
| Secured transactions (debtor-creditor relationships) | Remembering & Understanding | Application |
| Net operating losses and capital loss limitations (C Corporations) | Application | Analysis |
| Unrelated business income (tax-exempt organizations) | Remembering & Understanding | Application |
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