CPA Exam Blueprints 2026 - Examination Blueprint Overview

Sep 2, 2026

Uniform CPA Examination Blueprints for 2026 outline the structure, timing, and assessment format across the core and discipline sections. It provides section overviews for AUD, FAR, REG, BAR, and ISC, including the major content areas and their percentage allocations. The blueprint also specifies the numbers of multiple-choice questions and task-based simulations, testlet composition, and cognitive skill distribution for key areas. Content weighting supports targeted preparation and balanced practice across learning objectives.

LanguageEnglish

CategoryExam

FormatPDF

Pages115

Reading Time4 h 50 min

AccessFree to download

Core Examination Section Blueprints

Auditing and Attestation (AUD) - Content Areas

Financial Accounting and Reporting (FAR) - Content Areas

Discipline Examination Section Blueprints

Business Analysis and Reporting (BAR) - Content Areas

Information Systems and Controls (ISC) - Content Areas

Exam Format and Skill Allocation

Section Time, MCQs, and TBS Counts

Testlet Structure (MCQ vs TBS)

Cognitive Skill Distribution by Section

Content Area Percentage Allocation

| 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) | Task-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) | Task-Based Simulations (TBSs) | | --- | --- | | FAR – Core | 50% | 50% | | --- | --- | --- | | REG – Core | 50% | 50% | | BAR – Discipline | 50% | 50% | | ISC – Discipline | 60% | 40% | | Section | Testlet 1
(MCQ) | Testlet 2
(MCQ) | Testlet 3
(TBS) | Testlet 4
(TBS) | Testlet 5
(TBS) | | --- | --- | --- | --- | --- | --- | | AUD – Core | 39 | 39 | 2 | 3 | 2 | | FAR – Core | 25 | 25 | 2 | 3 | 2 | | REG – Core | 36 | 36 | 2 | 3 | 3 | | BAR – Discipline | 25 | 25 | 2 | 3 | 2 | | ISC – Discipline | 41 | 41 | 1 | 3 | 2 | | 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 sections are included in the 2026 CPA examination blueprint?

The blueprint covers core sections AUD, FAR, and REG, plus discipline sections BAR and ISC. Each section includes structured content areas and assessment components.

How are multiple-choice questions (MCQs) and task-based simulations (TBSs) distributed for each section?

The blueprint lists the total MCQs and TBSs per section (e.g., AUD Core: 78 MCQs and 7 TBSs; ISC Discipline: 82 MCQs and 6 TBSs). It also specifies MCQ and TBS testlet counts within each section.

How is content and cognitive skill weight allocated across the exam?

The document provides percentage ranges for content areas (such as ethics, risk assessment, further procedures, and reporting) and percentage ranges for skill categories like remembering/understanding, application, analysis, and evaluation where applicable.

Sep 2, 2026

Uploaded by Riley West