Know the CPA exam content
The Uniform CPA Exam was significantly reorganized effective January 2024, so as to ensure relevance and currency. As is customary, the CPA Exam content will undergo annual updates and changes. The content below is based on the Uniform CPA Examination Blueprint effective January 2024 (published 1/3/2023). For more details, please refer to the Blueprint. Candidates should ensure that they are familiar with the CPA Exam content and certainly cover all areas in their study plans.
The key to success:
-
- How much you really want to pass and
- Practice, Practice, Practice
Core: Auditing and Attestation (AUD)
| Content Area | Allocation | Lessons | |
|---|---|---|---|
| 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% | |
| Area IV | Forming Conclusions and Reporting | 10-20% |
Core: Financial Accounting and Reporting (FAR)
| Content Area | Allocation | Lessons | |
|---|---|---|---|
| Area I | Financial Reporting | 30-40% | |
| Area II | Select Balance Sheet Accounts | 30-40% | |
| Area III | Select Transactions | 25-35% |
Core: Taxation and Regulation (REG)
| Content Area | Allocation | Lessons | |
|---|---|---|---|
| Area I | Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | |
| Area II | Business Law | 15-25% | |
| Area III | Federal Taxation of Property Transactions | 5-15% | |
| Area IV | Federal Taxation of Individuals | 22-32% | |
| Area V | Federal Taxation of Entities (including tax preparation) | 23-33% |
Discipline: Business Analysis and Reporting (BAR)
| Content Area | Allocation | Lessons | |
|---|---|---|---|
| Area I | Business Analysis | 40-50% | |
| Area II | Technical Accounting and Reporting | 35-45% | |
| Area III | State and Local Governments | 10-20% |
Discipline: Information Systems and Controls (ISC)
| Content Area | Allocation | Lessons | |
|---|---|---|---|
| Area I | Information Systems and Data Management | 35-45% | |
| Area II | Security, Confidentiality and Privacy | 35-45% | |
| Area III | Considerations for System and Organization Controls (SOC) Engagements | 15-25% |
Discipline: Tax Compliance and Planning (TCP)
| Content Area | Allocation | Lessons | |
|---|---|---|---|
| Area I | Tax Compliance and Planning for Individuals and Personal Financial Planning | 30-40% | |
| Area II | Entity Tax Compliance | 30-40% | |
| Area III | Entity Tax Planning | 10-20% | |
| Area IV | Property Transactions (disposition of assets) | 10-20% |
See the Content Specification Outlines (CSOs) published by the AICPA for detailed descriptions of the specific testable content of each section and also the most current content outline.
Contact CPA EXAM COACH to learn more about our solutions for passing the CPA Exam. Register with CPA EXAM COACH and lets work together to get you passed.
Please email us at info@cpaexamcoach.com to have your questions and concerns about the CPA Exam answered.
