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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.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpa-exam-blueprints-2026-examination-blueprint-overview/179663/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/cpa-exam-blueprints-2026-examination-blueprint-overview/179663.png","ImageObject",300,407,{"name":92,"@type":93},"Riley West","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",23,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What sections are included in the 2026 CPA examination blueprint?","Question",{"text":113,"@type":114},"The blueprint covers core sections AUD, FAR, and REG, plus discipline sections BAR and ISC. Each section includes structured content areas and assessment components.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How are multiple-choice questions (MCQs) and task-based simulations (TBSs) distributed for each section?",{"text":118,"@type":114},"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.",{"name":120,"@type":111,"acceptedAnswer":121},"How is content and cognitive skill weight allocated across the exam?",{"text":122,"@type":114},"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.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},179663,1788337768,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145},1099523885074,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| 2 | Introduction: Uniform CPA Examination Blueprints |\n| --- | --- |\n| AUD1 | Core Examination Section – Auditing and Attestation (AUD)\u003Cbr>AUD2 Section Introduction AUD6 Summary Blueprint\u003Cbr>AUD7 Area I – Ethics, Professional Responsibilities and General Principles\u003Cbr>AUD11 Area II – Assessing Risk and Developing a Planned Response\u003Cbr>AUD17 Area III – Performing Further Procedures and Obtaining Evidence\u003Cbr>AUD22 Area IV – Forming Conclusions and Reporting |\n| FAR1 | Core Examination Section – Financial Accounting and Reporting (FAR)\u003Cbr>FAR2 Section Introduction FAR6 Summary Blueprint\u003Cbr>FAR7 Area I – Financial Reporting\u003Cbr>FAR12 Area II – Select Balance Sheet Accounts FAR16 Area III – Select Transactions |\n\n\n| BAR1 | Discipline Examination Section – Business Analysis and Reporting (BAR)\u003Cbr>BAR2 Section Introduction BAR6 Summary Blueprint BAR7 Area I – Business Analysis\u003Cbr>BAR11 Area II – Technical Accounting and Reporting BAR15 Area III – State and Local Governments |\n| --- | --- |\n| ISC1 | Discipline Examination Section – Information Systems and Controls (ISC)\u003Cbr>ISC2 Section Introduction ISC6 Summary Blueprint\u003Cbr>ISC7 Area I – Information Systems and Data Management ISC10 Area II – Security, Confidentiality and Privacy\u003Cbr>ISC14 Area III – Considerations for System and Organization Controls (SOC) Engagements |\n\n\n| Section | Section Time | Multiple-Choice Questions (MCQs) | Task-Based Simulations (TBSs) |\n| --- | --- | --- | --- |\n| AUD – Core | 4 hours | 78 | 7 |\n| FAR – Core | 4 hours | 50 | 7 |\n| REG – Core | 4 hours | 72 | 8 |\n| BAR – Discipline | 4 hours | 50 | 7 |\n| ISC – Discipline | 4 hours | 82 | 6 |\n\n| Multiple-Choice Questions (MCQs) | Task-Based Simulations (TBSs) |\n| --- | --- |\n\n\n| FAR – Core | 50% | 50% |\n| --- | --- | --- |\n| REG – Core | 50% | 50% |\n| BAR – Discipline | 50% | 50% |\n| ISC – Discipline | 60% | 40% |\n\n\n| Section | Testlet 1\u003Cbr>(MCQ) | Testlet 2\u003Cbr>(MCQ) | Testlet 3\u003Cbr>(TBS) | Testlet 4\u003Cbr>(TBS) | Testlet 5\u003Cbr>(TBS) |\n| --- | --- | --- | --- | --- | --- |\n| AUD – Core | 39 | 39 | 2 | 3 | 2 |\n| FAR – Core | 25 | 25 | 2 | 3 | 2 |\n| REG – Core | 36 | 36 | 2 | 3 | 3 |\n| BAR – Discipline | 25 | 25 | 2 | 3 | 2 |\n| ISC – Discipline | 41 | 41 | 1 | 3 | 2 |\n\n| Section | Remembering and Understanding | Application | Analysis | Evaluation |\n| --- | --- | --- | --- | --- |\n| AUD – Core | 30–40% | 30–40% | 15–25% | 5–15% |\n| FAR – Core | 5–15% | 45–55% | 35–45% | – |\n| REG – Core | 25–35% | 35–45% | 25–35% | – |\n| BAR – Discipline | 10–20% | 45–55% | 30–40% | – |\n| ISC – Discipline | 55–65% | 20–30% | 10–20% | – |\n\n| Content area |  | Allocation |\n| --- | --- | --- |\n| Area I | Ethics, Professional Responsibilities and General Principles | 15–25% |\n| Area II | Assessing Risk and Developing a Planned Response | 25–35% |\n| Area III | Performing Further Procedures and Obtaining Evidence | 30–40% |\n\n| I. Ethics, Professional Responsibilities and General Principles | 15–25% |\n| --- | --- |\n| II. Assessing Risk and Developing a Planned Response | 25–35% |\n| III. Performing Further Procedures and Obtaining Evidence | 30–40% |\n| IV. Forming Conclusions and Reporting | 10–20% |\n| Skill allocation | Weight |\n| Evaluation | 5–15% |\n| Analysis | 15–25% |\n| Application | 30–40% |","cbCaidrIRq7PNdQF","https://ap.wps.com/l/cbCaidrIRq7PNdQF","pdf",851579,115,"English","# Core Examination Section Blueprints\n## Auditing and Attestation (AUD) - Content Areas\n## Financial Accounting and Reporting (FAR) - Content Areas\n# Discipline Examination Section Blueprints\n## Business Analysis and Reporting (BAR) - Content Areas\n## Information Systems and Controls (ISC) - Content Areas\n# Exam Format and Skill Allocation\n## Section Time, MCQs, and TBS Counts\n## Testlet Structure (MCQ vs TBS)\n## Cognitive Skill Distribution by Section\n## Content Area Percentage Allocation","[{\"question\":\"What sections are included in the 2026 CPA examination blueprint?\",\"answer\":\"The blueprint covers core sections AUD, FAR, and REG, plus discipline sections BAR and ISC. Each section includes structured content areas and assessment components.\"},{\"question\":\"How are multiple-choice questions (MCQs) and task-based simulations (TBSs) distributed for each section?\",\"answer\":\"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.\"},{\"question\":\"How is content and cognitive skill weight allocated across the exam?\",\"answer\":\"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.\"}]","CPA Exam Blueprints 2026 - Examination Blueprint Overview | PDF",290]