[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-179905-105":59,"doc-detail-179905-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","uniform-cpa-examination-blueprints-2524-exam-blueprint-and-question-allocation","Uniform CPA Examination Blueprints 2.5.24 - Exam blueprint and question allocation","","Uniform CPA Examination Blueprints 2.5.24 outlines the structure of the CPA exam by core and discipline sections, specifying section time, the mix of multiple-choice questions (MCQs) and tasked-based simulations (TBSs), and the proportion of content within each section. It details AUD, FAR, and REG core areas and BAR, ISC discipline areas, then provides learning-cognitive-level distributions such as remembering, application, analysis, and evaluation. It also assigns percentage allocations across topic areas (e.g., ethics, risk assessment, procedures, reporting).",{"@graph":69,"@context":122},[70,84,105],{"@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/uniform-cpa-examination-blueprints-2524-exam-blueprint-and-question-allocation/179905/",{"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/uniform-cpa-examination-blueprints-2524-exam-blueprint-and-question-allocation/179905.png","ImageObject",300,407,{"name":92,"@type":93},"Bill Black","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-08","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the overall exam section format in the blueprint?","Question",{"text":112,"@type":113},"The blueprint specifies section time as 4 hours for each core and discipline section. It also lists the number of MCQs and the number of TBSs for each section.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How are MCQs and TBSs distributed across sections?",{"text":117,"@type":113},"For core sections, MCQs and TBSs totals are provided (e.g., AUD and FAR), and discipline sections include their own totals (e.g., BAR and ISC). Percent split for each discipline/core format is also summarized.",{"name":119,"@type":110,"acceptedAnswer":120},"How does the blueprint allocate content areas and cognitive skills?",{"text":121,"@type":113},"It assigns percentage ranges to content areas (such as ethics, risk assessment, further procedures, and reporting) and provides skill allocation breakdowns by remembering/understanding, application, analysis, and evaluation for each section.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},179905,1788338684,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},24189269381491,"https://ap-avatar.wpscdn.com/avatar/160000cf11732dd8392?x-image-process=image/resize,m_fixed,w_180,h_180&k=1788146458752108895","| 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) | Tasked-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) | Tasked-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| 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% |","cbCaimeC85BVyS3V","https://ap.wps.com/l/cbCaimeC85BVyS3V","pdf",1300064,115,"English","# Core Examination Sections (AUD, FAR, REG)\n## AUD structure and content areas\n## FAR structure and content areas\n# Discipline Examination Sections (BAR, ISC)\n## BAR structure and content areas\n## ISC structure and content areas\n# Question Format and Skill Allocation\n## MCQ vs TBS distribution\n## Learning and cognitive-level percentages","[{\"question\":\"What is the overall exam section format in the blueprint?\",\"answer\":\"The blueprint specifies section time as 4 hours for each core and discipline section. It also lists the number of MCQs and the number of TBSs for each section.\"},{\"question\":\"How are MCQs and TBSs distributed across sections?\",\"answer\":\"For core sections, MCQs and TBSs totals are provided (e.g., AUD and FAR), and discipline sections include their own totals (e.g., BAR and ISC). Percent split for each discipline/core format is also summarized.\"},{\"question\":\"How does the blueprint allocate content areas and cognitive skills?\",\"answer\":\"It assigns percentage ranges to content areas (such as ethics, risk assessment, further procedures, and reporting) and provides skill allocation breakdowns by remembering/understanding, application, analysis, and evaluation for each section.\"}]","Uniform CPA Examination Blueprints 2.5.24 - Exam blueprint and question allocation | PDF",290]