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AICPA Blueprint

The AICPA Blueprint is the official outline of what each CPA Exam section tests. It lists content areas, representative tasks and the skill level each task is tested at.

Skill levels run from Remembering and Understanding to Application, Analysis and Evaluation. Blueprints are updated when standards or laws change, such as the 2026 and 2027 updates for QC 1000 and OBBBA.

Example. A Blueprint task such as 'calculate the tax basis of a partner's interest' is tested at the Application level, so expect numbers, not just definitions.

By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05

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