The 2026 CPA Exam Blueprint in plain words
2026-09-28 · 5 minute read · By Binod Raj Singh, CPA
Six sections, five testlets each, and a new emphasis on data and artificial intelligence. A short tour of the document every candidate should read once.
Update, October 2026: AICPA has approved the 2027 Blueprints, effective January 2027. The structure below is unchanged; see our article on what changed in 2027 for the few reworded tasks.
The Blueprint is AICPA's official statement of what the exam can test. The 2026 version was approved on August 18, 2025 and took effect in January 2026.
The shape of each section
- AUD: 78 multiple choice questions and 7 simulations.
- FAR: 50 questions and 7 simulations.
- REG: 72 questions and 8 simulations.
- BAR: 50 questions and 7 simulations.
- ISC: 82 questions and 6 simulations. Questions carry 60% of the score here, against 50% elsewhere.
- TCP: 68 questions and 7 simulations.
Every section is 4 hours and has five testlets: two of multiple choice, then three of simulations.
Skill levels tell you how to study
Each task is tagged with a skill: remembering and understanding, application, analysis or evaluation. ISC is 55 to 65% remembering, so recall practice pays. FAR and TCP are mostly application and analysis, so you must work problems. Only AUD tests evaluation.
Technology runs through everything
The 2026 Blueprint mentions artificial intelligence directly in AUD: keeping client information confidential when using AI tools, understanding a client's use of AI when assessing risk, and testing the reliability of schedules prepared with AI. Data skills appear in every section, from checking source data behind a tax return to reading the output of data analytics.
How CPA Notes uses it
Our chapter list for each section is built group by group from the Blueprint, and each chapter shows its Blueprint reference. If a topic is not in the Blueprint, it is not in our notes.
Sources. AICPA: Uniform CPA Examination Blueprints, effective January 2026