Get to know the CPA Exam Blueprints

Get to know the CPA Exam BlueprintsPresented by:

Joseph Maslott, CPA, Senior Manager, AICPA

Lori Kelly, CPA, Lead Manager, AICPA

Poll Question

Which best describes you?

A. I plan to take the Exam in the near future

B. I have taken 1-2 sections of the Exam

C. I have taken 3-4 sections of the Exam

D. This question is not applicable to me

Poll Question

Which Exam section are you currently studying for?

A. AUD

B. BEC

C. FAR

D. REG

E. This question is not applicable to me / I haven’t begun studying

Exam Basics

Exam basics

5

18months to pass

all sections

75or higher on

each section

15minute break

option to pause

the Exam timer

5testlets per section

4Exam sections

4hours of testing per section

x

What does the Exam test?

Higher order skills

Critical thinking

Analytical ability

Problem solving

Professional skepticism

Effective communication

7

Skill levels

8

Evaluation

Analysis

Application

Remembering and Understanding

Poll Question

Which best describes you?

A. I have accessed and thoroughly reviewed the Exam Blueprints

B. I am aware of the Exam Blueprints and have glanced at them

C. I am aware of the Exam Blueprints but haven’t looked at them

D. I wasn’t aware of the Exam Blueprints before today

Poll Question

If you are currently signed up with a review course provider,

please answer the following:

My review course provider incorporates the Exam Blueprints into its

curriculum:

A. Yes

B. No

C. I’m not sure

CPA Exam Blueprints

11

aicpa.org/examblueprintsaicpa.org/examblueprints

Content Organization

& Weighting

Skill Allocation

& Weighting

Representative

Tasks

References

13

AUD

72MCQ

8TBS

Skill Weighting

• 5-15% Evaluation

• 15-25% Analysis

• 30-40% Application

• 30-40% Remembering and Understanding

Auditing and Attestation

Content Areas

• Ethics, Professional Responsibilities, and General Principles

• Assessing Risk and Developing a Planned Response

• Performing Further Procedures and Obtaining Evidence

• Forming Conclusions and Reporting

Allocation

15-25%

20-30%

30-40%

15-25%

Task Statement

14

Inventory Count Reconciliation - Exhibits

16


17


18


19


20

Inventory Count Reconciliation

21

Inventory Count Reconciliation

22

23

BEC

Skill Weighting

• 20-30% Analysis



Business Environment and Concepts

62MCQ

4TBS

3Written

Communication

Content Areas

• Corporate Governance

• Economic Concepts and Analysis

• Financial Management

• Information Technology

• Operations Management

Allocation

17-27%

17-27%

11-21%

15-25%

15-25%

Task Statement

24

Variance Analysis

26

27

FAR

66MCQ

8TBS

Skill Weighting

• 25-35% Analysis



Financial Accounting and Reporting

Content Areas

• Conceptual Framework, Standard-Setting and Financial Reporting

• Select Financial Statement Accounts

• Select Transactions

• State and Local Governments

Allocation

25-35%

30-40%

20-30%

5-15%

Task Statement

28

Document Review

30

Document Review

31

Document Review

32

33

REG

76MCQ

8TBS

Skill Weighting

• 25-35% Analysis



Regulation

Content Areas

• Ethics, Professional Responsibilities and Federal Tax Procedures

• Business Law

• Federal Taxation of Property Transactions

• Federal Taxation of Individuals

• Federal Taxation of Entities

Allocation

10-20%

10-20%

12-22%

15-25%

28-38%

34

Task Statement

S Corp.

36

Poll Question

After learning more about the Exam Blueprints, which best describes

you?

A. I understand the Exam Blueprints and their value as a study tool

B. I’m still unclear how the Exam Blueprints work but I see their value

as a study tool

C. I don’t see the value of the Exam Blueprints and will use other

methods for my preparation

What’s ahead for the Exam?

New User (UX) Experience Software

39

Coming in April 1, 2018

Modernized design optimized for HD monitors

Highlights:

• Intuitive interface

• Dedicated “work space”

• Seamless cut/copy/paste

• Highlight function

• Microsoft Excel

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aicpa.org/cpaexam

Candidate Resources

42

aicpa.org/cpaexam

43

ThisWayToCPA.com

44

LinkedIn CPA Exam Candidate Group

• 11,000+ members

• Active discussions among candidates

• Frequent exam news and updates straight

from the AICPA

• Search for the “CPA Exam Candidate” group

and request membership

Poll Question

What would you most like to hear discussed in future presentations?

(Select all that apply)

A. Exam content (Exam Blueprints, weighting, skill levels)

B. Exam scoring (score release, pass rates)

C. Exam administration (NTS, eligibility, time windows)

D. CPA Licensure (eligibility, career paths, pay)

E. Something else?

Get to know the CPA Exam Blueprints

Documents

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