Study Strategy
How to Use the AICPA CPA Exam Blueprints for Studying
By SimplyCPA · 11 October 2026
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On this page (5)
- What they are: The official AICPA documents that define everything tested in each section — organised by area, group and topic, with score weightings.
- Representative tasks: Each topic lists tasks with a skill level — Remembering and Understanding, Application, Analysis or Evaluation.
- Use the weights: Allocate study time in proportion to area weights, not to how interesting a topic is.
- Use the skill levels: A topic tested at Application needs practice problems; one tested at Remembering needs precise definitions.
- Stay current: Blueprints are published one to two times a year — the AICPA has issued 2026 and 2027 versions, plus notices on testing new standards and tax law.
What's in a blueprint
The AICPA publishes a blueprint for each of the six sections. According to the AICPA, each contains:
- content organised by Area, Group and Topic, with score weighting;
- representative task statements describing what a newly licensed CPA should be able to do;
- the skill level for each task;
- reference materials;
- the number of MCQs and TBSs and the score weighting of each item type.
The four skill levels
| Skill level | What it means | How to study it |
|---|---|---|
| Remembering and Understanding | Recall and explain concepts | Definitions, lists, flashcards |
| Application | Use concepts to solve routine problems | Worked examples and calculation practice |
| Analysis | Examine relationships, find patterns and inconsistencies | Multi-step problems, simulations, document review |
| Evaluation | Judge and conclude using professional scepticism (tested in AUD) | Case-based questions, report decisions |
Turning a blueprint into a plan
- List the areas and weights. For FAR: Financial Reporting 30–40%, Select Balance Sheet Accounts 30–40%, Select Transactions 25–35%.
- Allocate hours by weight. If you plan 140 hours for FAR, about 50 go to each of the first two areas and 40 to the third.
- Build a checklist of every topic and representative task. Tick each one only when you can do the task, not when you've read about it.
- Match practice to skill level. If a task says "Calculate…", practise calculations; if it says "Identify…", practise recognition.
- Find gaps before the exam. In the final two weeks, go through the checklist and drill any task you can't perform confidently.
Example: A FAR representative task asks you to calculate and record lease transactions for a lessee. That tells you to practise building lease amortisation schedules and journal entries — not just to read about lease classification.
Keeping current
- The AICPA publishes blueprints one to two times a year. Check which version applies to your exam date.
- Its policy on new pronouncements explains when new standards and tax law become testable — for example, One Big Beautiful Bill Act provisions with 2024–25 effective dates became testable in REG and TCP from July 1, 2026.
- Separate notices explain how specific changes (such as the QC 1000 quality management standard and H.R. 1) are tested.
Our study notes are organised to follow the blueprints, topic by topic.