Your CPA Exam journey is one of the biggest and most rewarding challenges you'll face to date. It starts with detailed planning, requires consistent diligence, and ends in the biggest career advantage you can gain as a public accountant. You'll want to explore CPA Exam dates to know when you can test, then continue your planning with CPA Exam costs, and finally understand what you'll face by taking a look at the most recent CPA Exam blueprints detailed below. These important steps will set you up for success as you start your path to CPA.
Planning Your Path to CPA
CPA Exam Dates
CPA Exam Costs
CPA Exam Blueprints
CPA Exam Format Overview
The Certified Public Accountant (CPA) Exam consists of six separately taken exam sections: three Core sections that every candidate must pass, plus three Discipline sections, of which candidates must pass one of their choice. Each Core section focuses on a specific area of public accounting necessary for all CPAs to know, while each Discipline section goes deeper into the concept areas covered on one of the Core sections. This format allows candidates to develop both general competence in all areas and a deeper specialization in a specific area of career interest.
Core sections are (candidates must pass all three):
Discipline sections are (candidates must choose one):
- Business Analytics and Reporting (BAR)
- Builds on FAR Core section concepts
- Information Systems and Controls (ISC)
- Builds on AUD Core section concepts
- Tax Compliance and Planning (TCP)
- Builds on REG Core section concepts
- Builds on REG Core section concepts
CPA Exam Section Time and Question Count
All candidates have four hours to complete each section of the exam, including Core sections and Disciplines, unless you have requested and were granted CPA Exam accommodations. Within the individual sections, there are two testlets consisting of multiple-choice questions (MCQs) and three testlets consisting of task-based simulations (TBSs). Total number of questions, however, vary by exam section:
- FAR: 50 MCQs + 7 TBSs
- AUD: 78 MCQs + 7 TBSs
- REG: 72 MCQs + 8 TBSs
- BAR: 50 MCQs + 7 TBSs
- ISC: 82 MCQs + 6 TBSs
- TCP: 68 MCQs + 7 MCQs
What Is the CPA Exam Blueprint?
Every year, The American Institute of Certified Public Accountants (AICPA) publishes a blueprint that outlines the format and content of each of the four CPA Exam sections. This detailed outline helps you understand what you'll see on the exam, the skill levels covered, and any changes that have been applied compared to the previous year's blueprint.
Why Does the CPA Exam Blueprint Change Each Year?
The AICPA makes minor changes to the CPA Exam blueprint annually. While structure and format stay consistent, the exam content and corresponding blueprint are updated in response to changes in regulation and law, as well as to continually reflect the needs of the profession.
CPA Exam Blueprint in 2026
Core Section: Financial Accounting and Reporting (FAR) Blueprint
The FAR Core section tests the knowledge and skills needed with respect to financial accounting and reporting frameworks, including those issued by the Financial Accounting Standards Board (FASB), U.S. Securities and Exchange Commission (U.S. SEC) and the AICPA for use by both for-profit and non-profit entities.
Content Areas
- Area I: Financial Reporting is allocated 30 to 40%
- Area II: Select Balance Sheet Accounts — 30 to 40%
- Area III: Select Transactions — 25 to 35%
2026 FAR Blueprint Changes
The 2026 FAR blueprint noted these changes to the exam content:
- Revised the References of the Section Introduction to remove an AICPA Practice Aid on cash and tax basis financial statements that is no longer being maintained by the AICPA.
- Revised one representative task in one Topic in Area I (Statement of activities) to clarify scope.
- Revised the examples in one representative task in one Group in Area I (Financial Statement Ratios and Performance Metrics).
- Removed two representative tasks and added one representative task in one Group in Area III (Fair value measurements) to clarify the scope of the testing of fair value measurement concepts in FASB Accounting Standards Codification Topic 820, Fair Value Measurement, in the FAR and Business Analysis and Reporting sections.
Core Section: Auditing and Attestation (AUD) Blueprint
The AUD Core section tests knowledge and skills you will need to show when performing audit engagements, attestation engagements, and accounting and review service engagements.
Content Areas
- Area I: Ethics, Professional Responsibilities, and General Principles is allocated 15 to 25%
- Area II: Assessing Risk and Developing a Planned Response — 25 to 35%
- Area III: Performing Further Procedures and Obtaining Evidence — 30 to 40%
- Area IV: Forming Conclusions and Reporting — 10 to 20%
2026 AUD Blueprint Changes
The 2026 AUD blueprint noted these changes to the exam content:
- Revised the References of the Section Introduction to reflect the AICPA Quality Management standards.
- Revised a Topic name in Area II (Control environment, IT general controls, and entity-level controls), two representative tasks in that Topic to emphasize entity-level controls, and one representative task in one Topic in Area III (External confirmations).
- Added examples to representative tasks in one Group in Area II (Assessing and responding to risks of material misstatement, whether due to fraud or error) and one Topic in Area III (External confirmations).
- Revised a representative task in one Topic in Area III (Accounting estimates) to clarify that the inputs to an accounting estimate include methods and data.
Core Section: Taxation and Regulation (REG) Blueprint
The REG Core section tests the knowledge and skills concerning U.S. ethics and professional responsibilities related to tax practice, U.S. business law, and U.S. federal tax compliance for individuals and entities with a focus on recurring and routine transactions.
Content Areas
- Area I: Ethics, Professional Responsibilities and Federal Tax Procedures is allocated 10 to 20%
- Area II: Business Law — 15 to 25%
- Area III: Federal Taxation of Property Transactions — 5 to 15%
- Area IV: Federal Taxation of Individuals — 22 to 32%
- Area V: Federal Taxation of Entities (including tax preparation) — 23 to 33%
2026 REG Blueprint Changes
The 2026 REG blueprint noted these changes to the exam content:
- Added an assumption in the Section assumptions of the Section Introduction and revised one representative task in one Group in Area IV (Adjustments and deductions to arrive at adjusted gross income and taxable income) in response to the provisions in H.R. 1, One Big Beautiful Bill Act (the Act), that will allow for additional deductions in the calculation of adjusted gross income and taxable income.
- The changes are being made as part of this update so that the CPA Examination Blueprints do not need to be reissued when the provisions of the Act become eligible for testing. The provisions of the Act with effective dates in 2024 and 2025 will become eligible for testing in the REG section starting on July 1, 2026. All other provisions of the Act will become eligible for testing in the calendar quarter beginning six months after the provision’s effective date. Provisions that were scheduled to sunset in 2025 before the signing of the Act will continue to be eligible for testing through June 30, 2026.
- Revised a representative task in one Group in Area III (Cost recovery (depreciation and amortization)) to clarify scope.
Discipline Section: Business Analytics and Reporting (BAR) Blueprint
The BAR Discipline section tests more complex technical accounting topics than those covered by FAR. More specifically, this section assesses knowledge and skills related to:
- Analyzing financial statements and financial information
- Select technical accounting and reporting requirements under the FASB and SEC
- Financial accounting and reporting requirements under GASB that are applicable to state and local government entities
- Data and technology concepts, such as verifying the accuracy of sources used to analyzed financial statements and information and determining methods to transform data into a valuable tool used in decision-making.
- Applied research, focusing on reviewing and using source materials to complete tasks, including identifying problems, analyzing facts, and determining appropriate responses
Content Areas
- Area I: Business Analysis is allocated 40 to 50%
- Area II: Technical Accounting and Reporting — 35 to 45%
- Area III: State and Local Governments — 10 to 20%
2026 BAR Blueprint Changes
The 2026 BAR blueprint noted these changes to the exam content:
- Removed one representative task and added one representative task in one Topic in Area I (Investment alternatives using financial valuation decision models) to clarify the scope of the testing of fair value measurement concepts in FASB Accounting Standards Codification Topic 820, Fair Value Measurement, in the BAR and FAR sections.
- Revised a representative task in one Topic in Area I (Investment alternatives using financial valuation decision models) to add an example and clarify scope.
Discipline Section: Information Systems and Controls (ISC) Blueprint
The ISC Discipline section tests the knowledge and skills concerning information systems, including processing integrity, availability, security, confidentiality, and processing. It also covers topics a CPA must be competent in related to data management, including data collection, storage, and usage throughout the data life cycle. It also assesses the knowledge and skills related to information technology (IT) audit and advisory services, including SOC engagements.
Content Areas
- Area I: Information Systems and Data Management is allocated 35 to 45%
- Area II: Security, Confidentiality, and Privacy — 35 to 45%
- Area III: Considerations for System and Organization Controls (SOC) Engagement — 15 to 25%
2026 ISC Blueprint Changes
The 2026 ISC blueprint noted these changes to the exam content:
- Updated the References of the Section Introduction to
- Reflect the renaming of the AICPA’s SOC 1 Guide.
- Add sections of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) that define key terms used in sections of that Act that are currently eligible for testing in the ISC section.
- Remove the reference to the specific version of the National Institute of Standards and Technology (NIST) Privacy Framework to allow for future version changes.
- Reflect the issuance of a new version of the Payment Card Industry Data Security Standard (PCI DSS) Quick Reference Guide.
- Add Data Analytics to the eligible categories of textbooks.
- Revised three representative tasks and added two representative tasks to one Topic in Area I (Change management) to add examples and clarify scope.
Discipline Section: Tax Compliance and Planning (TCP) Blueprint
The TCP Discipline section will assess skills and knowledge related to U.S. federal tax compliance for individuals and entities, U.S. federal tax planning for individuals and entities, and personal financial planning.
- Federal tax compliance emphasizes nonroutine and complex transactions and focuses on your role in preparing and reviewing tax returns.
- Federal tax planning focuses on your role in analyzing the tax implications of proposed transactions, available tax options, or business structures.
- Personal finance planning focuses on the strategies and opportunities typically identified by CPAs in connection with individual tax return preparation and review.
Content Areas
- Area I: Tax Compliance and Planning for Individuals and Personal Financial Planning is allocated 30 to 40%
- Area II: Entity Tax Compliance — 30 to 40%
- Area III: Entity Tax Planning — 10 to 20%
- Area IV: Property Transactions (disposition of assets) — 10 to 20%
2026 TCP Blueprint Changes
The 2026 TCP blueprint noted these changes to the exam content:
- Added an assumption in the Section assumptions of the Section Introduction in response to the provisions in H.R. 1, One Big Beautiful Bill Act (the Act), that will allow for additional deductions in the calculation of adjusted gross income and taxable income.
- The change is being made as part of this update so that the CPA Examination Blueprints do not need to be reissued when the provisions of the Act become eligible for testing. The provisions of the Act with effective dates in 2024 and 2025 will become eligible for testing in the TCP section starting on July 1, 2026. All other provisions of the Act will become eligible for testing in the calendar quarter beginning six months after the provision’s effective date. Provisions that were scheduled to sunset in 2025 before the signing of the Act will continue to be eligible for testing through June 30, 2026.
- Removed a representative task from one Topic in Area II (International tax issues) as the concepts will no longer be eligible for testing in the TCP section.
CPA Exam Blueprint Skill Levels
The 2026 CPA Exam blueprint follows these skills levels: remembering and understanding, application, analysis, and evaluation. Exam sections cover most or all of these skill levels, with varying emphasis based on the percentage of questions dedicated to testing each one.
FAR Skill Levels
- Remembering and Understanding: 5-15%
- Application: 45-55%
- Analysis: 35-45%
- Evaluation: 0%
AUD Skill Levels
- Remembering and Understanding: 30-40%
- Application: 30-40%
- Analysis: 15-25%
- Evaluation: 5-15%
REG Skill Levels
- Remembering and Understanding: 25-35%
- Application: 35-45%
- Analysis: 25-35%
- Evaluation: 0%
BAR Skill Levels
- Remembering and Understanding: 10-20%
- Application: 45-55%
- Analysis: 30-40%
- Evaluation: 0%
ISC Skill Levels
- Remembering and Understanding: 55-65%
- Application: 20-30%
- Analysis: 10-20%
- Evaluation: 0%
TCP Skill Levels
- Remembering and Understanding: 5-15%
- Application: 50-60%
- Analysis: 30-40%
- Evaluation: 0%
CPA Exam Blueprint Score Weighting
Your CPA Exam score is weighted. According to the 2026 CPA Exam blueprint, nearly all exam sections equally weigh MCQs vs TBSs, with each group of question types counting toward 50% of your score. The only exception is the ISC Discipline, which places 60% of your score on MCQs and 40% on TBSs.
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Frequently Asked Questions
What is the CPA Exam blueprint?
The CPA Exam blueprint is the official document the AICPA publishes each year outlining exactly what content, skills, and question types you can expect to see on each section of the CPA Exam. It breaks every section down into content areas, representative tasks, and skill levels, so you know precisely what to study and how deeply you'll need to understand it.
Does the 2026 CPA Exam blueprint change the exam structure?
No. The 2026 blueprint keeps the same structure as previous years: three Core sections (AUD, FAR, REG) that every candidate must pass, plus one Discipline section (BAR, ISC, or TCP) chosen based on your career interests. The AICPA does make minor content updates each year to reflect changes in regulation, law, and the needs of the profession, but the overall exam format stays the same.
What changed in the 2026 CPA Exam blueprint?
The 2026 updates are mostly clarifications, rather than major overhauls. AUD revised references to reflect updated AICPA Quality Management standards and clarified tasks around entity-level controls and external confirmations. FAR removed an outdated AICPA practice aid and clarified scope around fair value measurement concepts. REG and TCP both added assumptions related to provisions in H.R. 1, the One Big Beautiful Bill Act, affecting deductions used to calculate adjusted gross income and taxable income. ISC updated references tied to SOC guides, HIPAA, NIST, and PCI DSS standards. Full section-by-section details are outlined above.
How long is each section of the CPA Exam?
Every section of the CPA Exam, whether Core or Discipline, is four hours long unless you've requested and been granted CPA Exam accommodations. Within that time, you'll work through two multiple-choice question (MCQ) testlets and three task-based simulation (TBS) testlets.
What skill levels does the CPA Exam test?
The CPA Exam blueprint organizes questions into four skill levels: remembering and understanding, application, analysis, and evaluation. Each section weights these skill levels differently depending on the content, so understanding the skill-level breakdown for your specific section helps you know whether you need to focus more on recall or on applying and analyzing concepts.
How do I know which Discipline section to choose?
Your Discipline choice should reflect the career path you're aiming for: BAR suits candidates interested in financial reporting, valuation, and advisory work; ISC fits candidates drawn to IT audit, data management, and SOC engagements; and TCP is built for candidates focused on tax compliance and planning. Our Choosing a Discipline resource and 4-question quiz can help you narrow it down.
