2021 CPA Exam Blueprints Changes

CPA Exam Blueprints help CPA candidates understand what skills and content topics will be tested on the CPA Exam. This guide focuses on the most important takaways from the AICPA’s 2021 CPA Exam Blueprints so you can stay up to date!
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The CPA Exam Blueprints are created by the American Institute of Certified Public Accountants (AICPA) to help CPA Exam candidates know what skills and content topics will be tested on the CPA Exam.

The CPA Exam Blueprints intended to assist candidates in preparing for the Exam while also taking into account the minimum level of knowledge and skills necessary for initial licensure once candidates become CPAs. While it’s good to reference the blueprints to better understand what’s required of CPAs, you also don’t have to worry about them too much. We have already utilized them to guide our course materials so that you’re prepared for the CPA Exam no matter what.

July 2021 CPA Exam Blueprints

Whether you need a refresher, or it will be your first time stepping foot into a Prometric Test Center, we have all the rules and regulations you'll need to know when you're taking your CPA Exam.

The July, 1, 2021 Blueprints and Practice Analysis Final Report were approved by the Board of Examiners on October 23, 2020 and are effective on July 1, 2021. They are now available, but what does it all mean? We've reduced the myriad of blueprint revisions down to the most important takeaways by exam here: additional content, content removed, and topics deemphasized with a reduction in the skill level required to be demonstrated. Before we get into those details, here's the big picture:
  • 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 will be tested from an auditor's perspective. In BEC, these items will be tested from management's perspective.
  • FAR and REG have had some reductions in content but have no additional content.
2021 CPA Exam Blueprint Changes
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AUD Blueprint Changes Effective July 1, 2021

BEC Blueprint Changes Effective July 1, 2021

FAR Blueprint Changes Effective July 1, 2021

REG Blueprint Changes Effective July 1, 2021

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