AICPA Exam Blueprint 2022 - CPA Uniform Examination Blueprints - Study guide for AUD/FAR/REG/BAR/ISC

Sep 2, 2026

Uploaded by Angel

AICPA Uniform CPA Examination Blueprints for 2022 outline the structure, content areas, and testing format for each exam section: AUD, FAR, REG, BAR, and ISC. The blueprint specifies section time, the numbers of multiple-choice questions and tasked-based simulations, and the percentage allocation across cognitive levels such as remembering, application, analysis, and evaluation. It also details the core and discipline areas within each discipline, including ethics, risk assessment, further procedures, evidence, reporting, financial reporting topics, and information systems controls.

LanguageEnglish

CategoryExam

FormatPDF

Pages115

Reading Time4 h 50 min

AccessFree to download

Uniform CPA Examination Blueprints

Core examination sections (AUD, FAR, REG)

Discipline examination sections (BAR, ISC)

Test format, timing, and question distribution

Cognitive level and content-area allocation

AUD blueprint areas (I–IV)

FAR blueprint areas (I–III)

BAR blueprint areas (I–III)

ISC blueprint areas (I–III)

| 2 | Introduction: Uniform CPA Examination Blueprints | | --- | --- | | AUD1 | Core Examination Section – 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 | | FAR1 | Core Examination Section – Financial Accounting and Reporting (FAR)
FAR2 Section Introduction FAR6 Summary Blueprint
FAR7 Area I – Financial Reporting
FAR12 Area II – Select Balance Sheet Accounts FAR16 Area III – Select Transactions | | BAR1 | Discipline Examination Section – Business Analysis and Reporting (BAR)
BAR2 Section Introduction BAR6 Summary Blueprint BAR7 Area I – Business Analysis
BAR11 Area II – Technical Accounting and Reporting BAR15 Area III – State and Local Governments | | --- | --- | | ISC1 | Discipline Examination Section – Information Systems and Controls (ISC)
ISC2 Section Introduction ISC6 Summary Blueprint
ISC7 Area I – Information Systems and Data Management ISC10 Area II – Security, Confidentiality and Privacy
ISC14 Area III – Considerations for System and Organization Controls (SOC) Engagements | | Section | Section Time | Multiple-Choice Questions (MCQs) | Tasked-Based Simulations (TBSs) | | --- | --- | --- | --- | | AUD – Core | 4 hours | 78 | 7 | | FAR – Core | 4 hours | 50 | 7 | | REG – Core | 4 hours | 72 | 8 | | BAR – Discipline | 4 hours | 50 | 7 | | ISC – Discipline | 4 hours | 82 | 6 | | Multiple-Choice Questions (MCQs) | Tasked-Based Simulations (TBSs) | | --- | --- | | FAR – Core | 50% | 50% | | --- | --- | --- | | REG – Core | 50% | 50% | | BAR – Discipline | 50% | 50% | | ISC – Discipline | 60% | 40% | | Section | Remembering and Understanding | Application | Analysis | Evaluation | | --- | --- | --- | --- | --- | | AUD – Core | 30–40% | 30–40% | 15–25% | 5–15% | | FAR – Core | 5–15% | 45–55% | 35–45% | – | | REG – Core | 25–35% | 35–45% | 25–35% | – | | BAR – Discipline | 10–20% | 45–55% | 30–40% | – | | ISC – Discipline | 55–65% | 20–30% | 10–20% | – | | Content area | | Allocation | | --- | --- | --- | | Area I | Ethics, Professional Responsibilities and General Principles | 15–25% | | Area II | Assessing Risk and Developing a Planned Response | 25–35% | | Area III | Performing Further Procedures and Obtaining Evidence | 30–40% | | I. Ethics, Professional Responsibilities and General Principles | 15–25% | | --- | --- | | II. Assessing Risk and Developing a Planned Response | 25–35% | | III. Performing Further Procedures and Obtaining Evidence | 30–40% | | IV. Forming Conclusions and Reporting | 10–20% | | Skill allocation | Weight | | Evaluation | 5–15% | | Analysis | 15–25% | | Application | 30–40% |

FAQs

What exam sections are covered by the 2022 AICPA blueprint?

The blueprint covers core sections AUD, FAR, and REG, and discipline sections BAR and ISC.

How does the blueprint specify the test format for each section?

For each section, it lists total testing time plus the number of multiple-choice questions (MCQs) and tasked-based simulations (TBSs).

How are content areas and cognitive levels allocated across the exam?

It provides percentage ranges for each content area (for example, ethics, risk assessment, further procedures, and reporting) and for cognitive levels such as remembering, application, analysis, and evaluation by section.

Sep 2, 2026

Uploaded by Angel