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Uniform CPA Examination BlueprintsUniform CPA Examination®
Blueprints
Approved by the Board of Examiners American Institute of CPAs Oct. 23, 2020
Effective date: July 1, 2021 1
Uniform CPA Examination BlueprintsTable of contentsUniform CPA Examination Blueprints
2 Introduction: Uniform CPA Examination Blueprints
AUD1 Auditing and Attestation (AUD) AUD2 Section introduction AUD6 Summary blueprint AUD7 Area I — Ethics, Professional Responsibilities and General Principles AUD11 Area II — Assessing Risk and Developing a Planned Response AUD17 Area III — Performing Further Procedures and Obtaining Evidence AUD22 Area IV — Forming Conclusions and Reporting
BEC1 Business Environment and Concepts (BEC) BEC2 Section introduction BEC6 Summary blueprint BEC7 Ar ea I — Enterprise Risk Management, Internal Controls and Business Processes BEC10 Area II — Economics BEC12 Area III — Financial Management BEC14 Area IV — Information Technology BEC17 Area V — Operations ManagementFAR1 Financial Accounting and Reporting (FAR) FAR2 Section introduction FAR6 Summary blueprint FAR7 Area I — Conceptual Framework, Standard-Setting and Financial Reporting FAR13 Area II — Select Financial Statement Accounts FAR19 Area III — Select Transactions FAR24 Area IV — State and Local Governments
REG1 Regulation (REG) REG2 Section introduction REG5 Summary blueprint REG6 Area I — Ethics, Professional Responsibilities and Federal Tax Procedures REG8 Area II — Business Law REG11 Area III — Federal Taxation of Property Transactions REG14 Area IV — Federal Taxation of Individuals REG16 Area V — Federal Taxation of Entities 2
Uniform CPA Examination BlueprintsThe Uniform CPA Examination (the Exam) is comprised of four sections, each four hours long: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG).
The table below presents the design of the Exam by section, section time and question type.
The table below presents the scoring weight of multiple-choice questions (MCQs), task-based simulations (TBSs) and written communication for each Exam section.The AICPA has adopted a skill framework for the Exam based on the revised Bloom’s Taxonomy of Educational Objectives. Bloom’s Taxonomy classifies a continuum of skills that students can be expected to learn and demonstrate.
Approximately 570 representative tasks that are critical to a newly licensed CPA’s role in protecting the public interest have been identified. The representative tasks combine both the applicable content knowledge and skills required in the context of the work of a newly licensed CPA. Based on the nature of a task, one of four skill levels, derived from the revised Bloom’s Taxonomy, was assigned to each of the tasks, as follows:Introduction
Uniform CPA Examination Blueprints
SectionSection timeMultiple-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 —
Score weighting
SectionMultiple-choice questions (MCQs)Task-based simulations (TBSs)Written communication
AUD 50% 50% —
BEC 50% 35% 15%
FAR 50% 50% —
REG 50% 50% —Skill levels
EvaluationThe examination or assessment of problems, and use of judgment to draw conclusions.
AnalysisThe examination and study of the interrelationships
of separate areas in order to identify causes and find
evidence to support inferences.
ApplicationThe use or demonstration of knowledge, concepts
or techniques.
Remembering and UnderstandingThe perception and comprehension of the
significance of an area utilizing knowledge gained.Introduction 3
Uniform CPA Examination BlueprintsThe skill levels to be assessed on each section of the Exam are included in the table below.
*Includes written communicationThe purpose of the blueprint is to:
• Document the minimum level of knowledge and skills necessary for initial licensure.
• Assist candidates in preparing for the Exam by outlining the knowledge and skills that may be tested.
• Apprise educators about the knowledge and skills candidates will need to function as newly licensed CPAs.
• Guide the development of Exam questions.
The tasks in the blueprints are representative and are not intended to be (nor should they be viewed as) an all-inclusive list of tasks that may be tested on the Exam. It also should be noted that the number of tasks associated with a particular content group or topic is not indicative of the extent such content group, topic or related skill level will be assessed on the Exam.SectionRemembering 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% —
Each section of the Exam has a section introduction and a corresponding section blueprint.
• The section introduction outlines the scope of the section, the content organization and tasks, the content allocation, the overview of content areas, the skill allocation and a listing of the section’s applicable reference literature.
• The section blueprint outlines the content to be tested, the associated skill level to be tested and the representative tasks a newly licensed CPA would need to perform to be considered competent. The blueprints are organized by content AREA, content GROUP, and content TOPIC. Each topic includes one or more representative TASKS that a newly licensed CPA may be expected to complete.
Revised taxonomy see Anderson, L.W. (Ed.), Krathwohl, D.R. (Ed.), Airasian, P.W., Cruikshank, K.A., Mayer, R.E., Pintrich, P.R., Raths, J., & Wittrock, M.C. (2001). A taxonomy for learning, teaching, and assessing: A revision of Bloom’s Taxonomy of Educational Objectives (Complete Edition). New York: Longman. For original taxonomy see Bloom, B.S. (Ed.), Engelhart, M.D., Furst, E.J., Hill, W.H., & Krathwohl, D.R. (1956). Taxonomy of educational objectives: The classification of educational goals. Handbook 1: Cognitive domain. New York: David McKay.Introduction
Uniform CPA Examination Blueprints (continued)
