The business topics you are practicing are tested inside the Uniform CPA Examination, whose sections each run five testlets: two of multiple-choice questions, then three of task-based simulations. The Blueprints effective January 1, 2026 define the exact topics, skill levels and score weightings to study, and a published policy timetable decides when new accounting and tax rules become testable.
What the exam looks like: five testlets per section
Every CPA Exam section is delivered in five testlets. The first two contain multiple-choice questions (MCQs); the last three contain task-based simulations (TBSs), a second item type the exam scores with its own weighting.
Item counts differ by section. The published testlet table for the current format shows, for example, 25 MCQs in each of BAR's two MCQ testlets and TBS testlets of two, three and two items. REG carries 36 MCQs per MCQ testlet with TBS testlets of two, three and three. The full table appears below.
Plan practice sessions around this split. A free set made only of multiple-choice items trains half of what a section demands, so pair it with simulation-style work where possible.
| Section | Testlet 1 (MCQ) | Testlet 2 (MCQ) | Testlet 3 (TBS) | Testlet 4 (TBS) | Testlet 5 (TBS) |
|---|---|---|---|---|---|
| AUD | 39 | 39 | 2 | 3 | 2 |
| FAR | 25 | 25 | 2 | 3 | 2 |
| REG | 36 | 36 | 2 | 3 | 3 |
| BAR | 25 | 25 | 2 | 3 | 2 |
| ISC | 41 | 41 | 1 | 3 | 2 |
| TCP | 34 | 34 | 2 | 3 | 2 |
What the Blueprints define for your study plan
The Blueprints are the exam's official content map. They state the minimum knowledge and skills required for initial licensure and organize content by Area, Group and Topic with score weighting.
The Blueprints are typically published one to two times per year. For each section, they list content organized by Area, Group and Topic along with score weighting, sample task statements representing what you may be asked to do, the skill levels at which tasks are tested, and supporting reference materials. They also state how many of each item type you must complete.
The current edition is effective January 1, 2026, and a summary of changes to that edition is published alongside it. If your practice materials are older, check which Blueprint edition they follow.
One honest limit: this guide cannot replace the Blueprint PDF. The exact topic lists and weightings sit inside that document, so download it and map your six business study areas to its Areas before you build a schedule.
How new rules become testable
Changes to accounting and auditing pronouncements enter the exam on a published timetable, and once a change is eligible, affected older content is removed from testing.
A new accounting or auditing pronouncement becomes eligible in the later of two points: the first calendar quarter beginning after its earliest mandatory effective date, or the first calendar quarter beginning six months after its issuance date.
Different clocks apply elsewhere. Changes to the Internal Revenue Code and federal taxation regulations become eligible in the calendar quarter beginning six months after the change's effective date or enactment date, whichever is later. Other changes in federal law follow a six-month clock from the effective date, and uniform acts become eligible one year after adoption by a simple majority of jurisdictions.
The practical takeaway for practice sets: notice the vintage of the rules your materials apply. Once a change becomes eligible, content impacted by the change is removed, so very old practice items can drill rules the exam no longer tests.
How to run a free practice set
Score practice items on reasoning, not just the selected letter: name the concept tested, state the deciding rule in one sentence, and explain why one wrong option tempts you. This is study advice, not an official requirement.
The Blueprints support this habit because they show sample task statements and the skill levels at which tasks are tested, which is exactly what a reasoning-first pass rehearses.
Keep a short error log grouped by the concept pairs you confuse, and rework those items before starting new sets. Grouping by confusion beats grouping by topic because the same few distinctions tend to recur across subject areas.
- For each item, write the concept tested and the deciding rule before checking the key.
- Record why one wrong option was tempting, then rework those items in a later pass.
- Keep timed and untimed attempts separate so speed practice does not hide reasoning gaps.
Worked example: make or buy a component
Given the relevant-cost premise that only costs which change with the decision are compared, buying beats making on the stated numbers: the relevant make cost is 29 per unit against a 28 purchase price, saving 1 per unit.
This is an original practice item, not a recalled exam question. Every premise you need is stated in the prompt, so the answer follows from arithmetic alone.
Practice exercise
A company currently makes a component in-house. Per unit it incurs direct materials of 12, direct labor of 8, variable overhead of 5, and fixed overhead of 7. If production stops, 4 of the 7 fixed overhead per unit disappears and the remaining 3 continues. A supplier offers to deliver the component at 28 per unit for 10,000 units next year. Apply the relevant-cost premise: compare only the costs that change with the decision; costs that continue either way are excluded. On cost alone, should the company make or buy, and what is the total annual effect?
Show answer
Buy. The relevant make cost is 29 per unit (12 + 8 + 5 + the 4 avoidable fixed overhead), which exceeds the 28 purchase price by 1. Across 10,000 units, buying saves 10,000 per year.
The 3 of unavoidable fixed overhead per unit continues under either choice, so it cancels out and must not influence the decision. The tempting wrong path compares the full cost of 32 (25 variable cost plus 7 fixed overhead) against the 28 quote and concludes that buying saves 4 per unit; that overstates the benefit by exactly the unavoidable 3. The 1-per-unit margin is thin, so a fuller scenario could add opportunity costs from freed capacity or qualitative factors that reverse the answer — but on the stated numbers, buying saves 10,000 per year.
Your preparation checklist
Anchor your plan on the 2026 Blueprints, match practice to the two-MCQ, three-TBS testlet pattern, and verify application details through official channels.
The steps below follow directly from the verified facts in this guide. Where the sources reviewed here end, the checklist points you to the document that continues.
- Download the Uniform CPA Examination Blueprints effective January 1, 2026 and the accompanying Summary of Changes.
- Map your business study areas to the Blueprint's Areas, Groups and Topics, and note each area's score weighting.
- Build practice sets that mix MCQs with simulation-style tasks, mirroring the two-MCQ, three-TBS testlet pattern.
- Check the pronouncements policy for any recently issued rules you study, so you do not drill superseded content.
- For application steps, fees and state-specific requirements, use the issuer's official resources; this guide's sources cover content and structure only.
Sources
Facts checked against official sources: