The skill levels to be assessed on each section of the Exam are included in the table below.
Each section of the Exam has a section introduction and a corresponding section blueprint.
The section introduction outlines the scope of the section, the content organization and tasks, the content allocation, the overview of content areas, the skill allocation and a listing of the section’s applicable reference literature
The section blueprint outlines the content to be tested, the associated skill level to be tested and the representative tasks a newly licensed CPA would need to perform to be considered competent. The blueprints are organized by content AREA, content GROUP, and content TOPIC. Each topic includes one or more representative TASKS that a newly licensed CPA may be expected to complete.
The purpose of the blueprint is to:
Document the minimum level of knowledge and skills necessary for initial licensure.
Assist candidates in preparing for the Exam by outlining the knowledge and skills that may be tested.
Apprise educators about the knowledge and skills candidates will need to function as newly licensed CPAs.
Guide the development of Exam questions.
The tasks in the blueprints are representative and are not intended to be (nor should they be viewed as) an all-inclusive list of tasks that may be tested on the Exam. It also should be noted that the number of tasks associated with a particular content group or topic is not indicative of the extent such content group, topic or related skill level will be assessed on the Exam.