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Learn what to study for the CPA Exam

Jan 02, 2023 · 1.2 MB Download

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If you're preparing to sit for the CPA Exam, you’ll want to learn more about what’s tested and how you’re tested. For Exam content, look no further than the CPA Exam Blueprints. We encourage you to review this highly-important resource that contains valuable information to aid your studies. The Blueprints are typically published one to two times per year and detail the minimum level of knowledge and skills you must have to qualify for initial licensure. Download the appropriate Blueprints below and use in conjunction with other Exam preparation materials available to you.

Within the Blueprints, you will find the following information for each Exam section:

  • Content organized by Area, Group and Topic along with score weighting

  • Sample task statements that represent what you may be asked to do when testing

  • Skill levels at which tasks are tested

  • Reference materials that support the sample task statements

  • Number of item types you must complete (multiple-choice questions and task-based simulations)

  • Score weighting of each item type

Each Exam section consists of five parts that we call testlets. The first two testlets are comprised of multiple-choice questions (MCQs). The next three testlets contain the task-based simulations (TBSs).

SectionTestlet 1 (MCQ)Testlet 2 (MCQ)Testlet 3 (TBS)Testlet 4 (TBS)Testlet 5 (TBS)
AUD3939232
FAR2525232
REG3636233
BAR2525232
ISC4141132
TCP3434232

CPA Exam Policy on New Pronouncements

CPA Exam Policy on New Pronouncements

Changes in accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination in the later of: (1) the first calendar quarter beginning after the pronouncement’s earliest mandatory effective date, regardless of entity type or (2) the first calendar quarter beginning six (6) months after the pronouncement’s issuance date.

Changes in the Internal Revenue Code, and federal taxation regulations are eligible to be tested in the calendar quarter beginning six (6) months after the change’s effective date or enactment date, whichever is later.

Changes in federal laws outside the area of federal taxation are eligible to be tested in the calendar quarter beginning six (6) months after their effective date.

Changes in uniform acts are eligible to be tested in the calendar quarter beginning one (1) year after their adoption by a simple majority of the jurisdictions.

For all other subjects covered in the Uniform CPA Examination, changes are eligible to be tested in the later of: (1) the first calendar quarter beginning after the earliest mandatory effective date, regardless of entity type or (2) six (6) months after the issuance date.

Once a change becomes eligible for testing in the Uniform CPA Examination, previous content impacted by the change is removed.

Download the Uniform CPA Examination Blueprints effective January 1, 2024.

File name: uniform-cpa-examination-blueprints-1-3-23.pdf

Download the Practice Analysis Final Report detailing the changes in the Blueprints effective January 1, 2024.

File name: practice-analysis-final-report-2023.pdf

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