CPA Examination Content

CPA Exam Blueprints

The CPA Exam Blueprints cover the content eligible for testing in each Exam section. The Blueprints are published one to two times per year.  They detail the minimum level of knowledge and skills you must have to qualify for initial licensure. Within the Blueprints, you will find the following information for each Exam section:

  • Content organized by Area, Group and Topic along with score weighting
  • Sample task statements that represent what you may be asked to do when testing
  • Skill levels at which tasks are tested
  • Reference materials that support the sample task statements
  • Number of item types you must complete (multiple-choice questions, task-based simulations and written communication tasks)
  • Score weighting of each item type

Study the 2018 Exam Blueprints (effective January 1, 2018) if you plan to sit for the Exam prior to July 1, 2018.


Study the 2018 Exam Blueprints (effective July 1, 2018) if you plan to sit for the Exam on or after July 1, 2018

Uniform CPA Examination Blueprints Cover

Examination Development

Practice Analysis 
In 2013, the AICPA began a comprehensive research project (Practice Analysis) to determine the knowledge and skills required of today’s newly licensed CPAs. The results of the research informed the AICPA’s September 2015 proposal for the CPA Examination, and ultimately the final content, design and structure of the CPA Examination that will launch April 1, 2017.

Practice Analysis Final Report
Practice Analysis FAQs

New Pronouncements

New Pronouncements Policy
This policy provides answers to this important question: “How soon after a new pronouncement is issued is its content eligible to be tested on the Uniform CPA Examination?"

CPA Exam to Phase in Testing of PCAOB Standard
Testing for the PCAOB’s new standard (Release No. 2017-001) will be phased into the Uniform CPA Examination beginning July 1, 2018.