✨ The Evolving CPA Exam
Starting January 2025, the Uniform CPA Examination is redesigned to evaluate the knowledge and skills necessary for newly licensed CPAs (nlCPAs) to protect the public interest. The exam is structured according to the latest AICPA Exam Blueprint.
📚 Exam Structure Overview
✅ 3 Core Sections + 1 Discipline Section
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Core Sections (Mandatory for all candidates)
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AUD (Auditing and Attestation)
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FAR (Financial Accounting and Reporting)
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REG (Taxation and Regulation)
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Discipline Sections (Choose one from three options)
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BAR (Business Analysis and Reporting)
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ISC (Information Systems and Controls)
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TCP (Tax Compliance and Planning)
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🧠 Skill Levels (Based on Bloom's Taxonomy)
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Evaluation
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Analysis
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Application
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Remembering and Understanding
⏰ Exam Structure Details
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Each section is 4 hours long
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Each section consists of 5 testlets
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Testlets 1 & 2: MCQs (Multiple-Choice Questions)
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Testlets 3, 4 & 5: TBSs (Task-Based Simulations)
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📋 Section-by-Section Overview
1. AUD (Auditing and Attestation)
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Evaluates knowledge related to audit, attestation, accounting, and review services.
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Key Content Areas: Ethics, Risk Assessment, Performing Procedures, Reporting
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Primary Skill Levels: Remembering and Understanding, Application, Analysis, Evaluation
2. FAR (Financial Accounting and Reporting)
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Assesses financial reporting knowledge for businesses and not-for-profit organizations.
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Key Content Areas: Financial Reporting, Specific Balance Sheet Accounts, Specific Transactions
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Primary Skill Levels: Remembering and Understanding, Application, Analysis
3. REG (Taxation and Regulation)
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Tests knowledge of federal taxation, business law, and ethics in tax practice.
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Key Content Areas: Ethics and Responsibilities, Business Law, Individual and Entity Taxation
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Primary Skill Levels: Remembering and Understanding, Application, Analysis
🎯 Discipline Section Overview
BAR (Business Analysis and Reporting)
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Focuses on financial statement analysis, advanced accounting and reporting, and government accounting.
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Weight: Business Analysis (40-50%), Advanced Accounting (35-45%), Governmental Accounting (10-20%)
ISC (Information Systems and Controls)
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Evaluates knowledge of IT systems, data management, security, and SOC engagements.
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Weight: Systems/Data Management (35-45%), Security/Privacy (35-45%), SOC Engagements (15-25%)
TCP (Tax Compliance and Planning)
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Focuses on complex individual and entity tax compliance and planning.
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Weight: Individual Tax (30-40%), Entity Tax (30-40%), Tax Planning (10-20%), Property Transactions (10-20%)
✍️ Purpose of the 2025 CPA Exam Blueprint
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Defines the minimum knowledge and skills for licensure
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Guides candidates for exam preparation
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Informs educators of expected competencies for nlCPAs
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Directs the development of exam questions
🔥 Summary
The 2025 CPA Exam adopts a Core + Discipline model and assesses candidates across various skill levels. Although the exam demands deeper and more practical knowledge, with a strategic study plan, success is within reach.
Prepare thoroughly for the new exam structure and take a major step toward achieving your CPA dreams!
