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● Effective January 2026

Uniform CPA Examination Blueprints

A comprehensive visual guide to the 2026 CPA Exam structure, covering all six sections — three Core and three Discipline — with content areas, skill allocations, and question breakdowns.

3 Core Sections 3 Discipline Sections 4 Hours Each Bloom's Taxonomy Skills
Overview

Exam at a Glance

The CPA licensure model requires all candidates to pass three Core exam sections and one Discipline section of their choosing. Each section is four hours long and consists of five testlets.

Total Sections
6
3 Core + 3 Discipline
Section Duration
4 hrs
Uniform across all sections
Testlets per Section
5
2 MCQ + 3 TBS
Structure

Exam Sections & Question Counts

Each section consists of multiple-choice questions (MCQs) and task-based simulations (TBSs) distributed across five testlets.

SectionTypeDurationMCQsTBSsMCQ WeightTBS Weight
AUDCore4 hrs78750%50%
FARCore4 hrs50750%50%
REGCore4 hrs72850%50%
BARDiscipline4 hrs50750%50%
ISCDiscipline4 hrs82660%40%
TCPDiscipline4 hrs68750%50%
Skill Framework

Bloom's Taxonomy Skill Levels

The AICPA adopted a skill framework based on the revised Bloom's Taxonomy of Educational Objectives. Each task on the exam is assigned one of four skill levels.

★
Evaluation

The examination or assessment of problems, and use of judgment to draw conclusions.

◆
Analysis

The examination and study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences.

▲
Application

The use or demonstration of knowledge, concepts or techniques.

●
Remembering & Understanding

The perception and comprehension of the significance of an area utilizing knowledge gained.

Skills

Skill Allocation by Section

The weight of each skill level varies across exam sections. Compare the skill emphasis for each section at a glance.

SectionRemembering & UnderstandingApplicationAnalysisEvaluation
AUD30–40%30–40%15–25%5–15%
FAR5–15%45–55%35–45%–
REG25–35%35–45%25–35%–
BAR10–20%45–55%30–40%–
ISC55–65%20–30%10–20%–
TCP5–15%55–65%25–35%–
AUD — Auditing and Attestation
Remembering & Understanding
30–40%
Application
30–40%
Analysis
15–25%
Evaluation
5–15%
FAR — Financial Accounting and Reporting
Remembering & Understanding
5–15%
Application
45–55%
Analysis
35–45%
Evaluation
0–0%
REG — Taxation and Regulation
Remembering & Understanding
25–35%
Application
35–45%
Analysis
25–35%
Evaluation
0–0%
BAR — Business Analysis and Reporting
Remembering & Understanding
10–20%
Application
45–55%
Analysis
30–40%
Evaluation
0–0%
ISC — Information Systems and Controls
Remembering & Understanding
55–65%
Application
20–30%
Analysis
10–20%
Evaluation
0–0%
TCP — Tax Compliance and Planning
Remembering & Understanding
5–15%
Application
55–65%
Analysis
25–35%
Evaluation
0–0%
Deep Dive

Section Blueprints

Select a section below to explore its content areas, testlet breakdown, and skill allocations in detail.

AUD — Auditing and Attestation
Core Section · 4 hours · 78 MCQs · 7 TBSs
50%
MCQ Weight
50%
TBS Weight
78
MCQs
7
TBSs
Testlet Breakdown
Testlet 1
39
MCQ
Testlet 2
39
MCQ
Testlet 3
2
TBS
Testlet 4
3
TBS
Testlet 5
2
TBS
Content Area Allocation
Area I
15–25%
Area II
25–35%
Area III
30–40%
Area IV
10–20%
  • Area I: Ethics, Professional Responsibilities and General Principles15–25%
  • Area II: Assessing Risk and Developing a Planned Response25–35%
  • Area III: Performing Further Procedures and Obtaining Evidence30–40%
  • Area IV: Forming Conclusions and Reporting10–20%
Skill Level Allocation
Remembering & Understanding
30–40%
Application
30–40%
Analysis
15–25%
Evaluation
5–15%
Content Areas

Content Area Allocations — All Sections

A consolidated view of every content area and its weight across all six exam sections.

Core Sections

AUD — Auditing and Attestation
Area I
15–25%
Area II
25–35%
Area III
30–40%
Area IV
10–20%
  • Area I: Ethics, Professional Responsibilities and General Principles
  • Area II: Assessing Risk and Developing a Planned Response
  • Area III: Performing Further Procedures and Obtaining Evidence
  • Area IV: Forming Conclusions and Reporting
FAR — Financial Accounting and Reporting
Area I
30–40%
Area II
30–40%
Area III
25–35%
  • Area I: Financial Reporting
  • Area II: Select Balance Sheet Accounts
  • Area III: Select Transactions
REG — Taxation and Regulation
Area I
10–20%
Area II
15–25%
Area III
5–15%
Area IV
22–32%
Area V
23–33%
  • Area I: Ethics, Professional Responsibilities and Federal Tax Procedures
  • Area II: Business Law
  • Area III: Federal Taxation of Property Transactions
  • Area IV: Federal Taxation of Individuals
  • Area V: Federal Taxation of Entities (including tax preparation)

Discipline Sections

BAR — Business Analysis and Reporting
Area I
40–50%
Area II
35–45%
Area III
10–20%
  • Area I: Business Analysis
  • Area II: Technical Accounting and Reporting
  • Area III: State and Local Governments
ISC — Information Systems and Controls
Area I
35–45%
Area II
35–45%
Area III
15–25%
  • Area I: Information Systems and Data Management
  • Area II: Security, Confidentiality and Privacy
  • Area III: Considerations for System and Organization Controls (SOC) Engagements
TCP — Tax Compliance and Planning
Area I
30–40%
Area II
30–40%
Area III
10–20%
Area IV
10–20%
  • Area I: Tax Compliance and Planning for Individuals and Personal Financial Planning
  • Area II: Entity Tax Compliance
  • Area III: Entity Tax Planning
  • Area IV: Property Transactions (disposition of assets)
Testlets

Testlet Structure by Section

Each section consists of five testlets. The first two are MCQs and the remaining three contain TBSs.

SectionTestlet 1 (MCQ)Testlet 2 (MCQ)Testlet 3 (TBS)Testlet 4 (TBS)Testlet 5 (TBS)
AUD3939232
FAR2525232
REG3636233
BAR2525232
ISC4141132
TCP3434232
Source: AICPA Uniform CPA Examination Blueprints — Approved by the Board of Examiners, Aug. 18, 2025. Effective January 2026.