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 AreaAllocationLessons
Area IEthics, Professional Responsibilities and General Principles15-25%
Area IIAssessing Risk and Developing a Planned Response25-35%
Area IIIPerforming Further Procedures and Obtaining Evidence30-40%
Area IVForming Conclusions and Reporting10-20%

Core: Financial Accounting and Reporting (FAR)

Content AreaAllocationLessons
Area IFinancial Reporting30-40%
Area IISelect Balance Sheet Accounts30-40%
Area IIISelect Transactions25-35%

Core: Taxation and Regulation (REG)

Content AreaAllocationLessons
Area IEthics, Professional Responsibilities and Federal Tax Procedures10-20%
Area IIBusiness Law15-25%
Area IIIFederal Taxation of Property Transactions5-15%
Area IVFederal Taxation of Individuals22-32%
Area VFederal Taxation of Entities (including tax preparation)23-33%

Discipline: Business Analysis and Reporting (BAR)

Content AreaAllocationLessons
Area IBusiness Analysis40-50%
Area IITechnical Accounting and Reporting35-45%
Area IIIState and Local Governments10-20%

Discipline: Information Systems and Controls (ISC)

Content AreaAllocationLessons
Area IInformation Systems and Data Management35-45%
Area IISecurity, Confidentiality and Privacy35-45%
Area IIIConsiderations for System and Organization Controls (SOC) Engagements15-25%

Discipline: Tax Compliance and Planning (TCP)

Content AreaAllocationLessons
Area ITax Compliance and Planning for Individuals and Personal Financial Planning30-40%
Area IIEntity Tax Compliance30-40%
Area IIIEntity Tax Planning10-20%
Area IVProperty 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.

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