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Topic
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Total Number of Tasks
AUD
155 Tasks ++
BEC
63 Tasks +
FAR
202 Tasks ++++
REG
185 Tasks +++GRAND TOTAL
605 TasksAccording to the Uniform CPA Examination Blueprints:
Approximately 600 representative tasks that are critical to a newly licensed CPA’s role in protecting the public interest have been identified.The number of 605 tasks counted is very close to 600, so the blueprints are accurate in this manner.
TOTAL TASKS and PERCENTAGES of Skill Levels for the Whole Exam
Remembering and Understanding: 190 (31%)
Application: 319 (53%)
Analysis: 87 (14%)
Evaluation: 9 (1%)In the previous version, R&U (Remembering and Understanding) and Application skill levels were at 50% each.
Now in the new version, Application places more emphasis than R&U while R&U places less emphasis because candidates have to demonstrate higher-level cognitive skills to keep up with the advances of technology and brighter changes in the business world.According to the Uniform CPA Examination Blueprints:
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.The word “representative” means that the tasks or contents can but they may or may not be tested on the exam.
The word “indicative” means that the tasks or contents are and will be tested on the exam.Reasons and Explanations about the blueprints are representative but are not indicative:
– Candidates should be aware that not all of the tasks (or groups or topics) will be tested on their tests. The number of tasks is greater than the number of questions. Also, one task can have multiple concepts within it.
– A related skill level in the task may not be tested. For example, when a task has Analysis as its highest skill level tested, this task may, instead, be tested for Application or R&U on a multiple-choice question.
– Multiple answers within a TBS are related to 1 representative task, and a TBS’s name might be a representative task itself (for example, “Variance Analysis” is, indeed, the name of a TBS in BEC).
– Research is a task that is not shown as a separate representative task in the blueprints, but candidates have to do research on their tests because research is important to their careers (especially auditing pronouncements, tax codes, and accounting codifications).
– It does not mean that candidates do not have to study or know about the tasks (or groups or topics) that they think that may not be on their tests; they should study them anyway (They can assume that they can appear on their tests.) to ensure that they pass the test.
– Like before, candidates will have different tests so that no two tests are exactly the same in the content tested.^ The bottom info is optional, so you don’t have to read if you don’t want to. ^
Allocation for Content Areas
AUD
N1: 34 (22%) [15%-25%]
N2: 45 (29%) [20%-30%]
N3: 39 (25%) [30%-40%]
N4: 34 (22%) [15%-25%]BEC
N1: 10 (16%) [17%-27%]
N2: 7 (11%) [17%-27%]
N3: 17 (27%) [11%-21%]
N4: 15 (24%) [15%-25%]
N5: 14 (22%) [15%-25%]FAR
N1: 57 (28%) [25%-35%]
N2: 62 (31%) [30%-40%]
N3: 42 (21%) [20%-30%]
N4: 41 (20%) [5%-15%]REG
N1: 20 (11%) [10%-20%]
N2: 35 (19%) [10%-20%]
N3: 32 (17%) [12%-22%]
N4: 22 (12%) [15%-25%]
N5: 76 (41%) [28%-38%]Allocation for Skill Levels
AUD
Remembering and Understanding: 60 (39%) [30%-40%]
Application: 66 (43%) [30%-40%]
Analysis: 20 (13%) [15%-25%]
Evaluation: 9 (6%) [5%-15%]BEC
Remembering and Understanding: 16 (25%) [15%-25%]
Application: 31 (49%) [50%-60%]
Analysis: 16 (25%) [20%-30%]FAR
Remembering and Understanding: 52 (26%) [10%-20%]
Application: 125 (62%) [50%-60%]
Analysis: 25 (12%) [25%-35%]REG
Remembering and Understanding: 62 (34%) [25%-35%]
Application: 97 (52%) [35%-45%]
Analysis: 26 (14%) [25%-35%]TOTAL
Remembering and Understanding: 190 (31%)
Application: 319 (53%)
Analysis: 87 (14%)
Evaluation: 9 (1%)The percentage in parentheses is the calculated percentage.
The percentages in brackets are the allocation percentage range in a content area or in a skill level.
The percentages are rounded to the nearest whole percent.
The total percentages per section (and in total) may not add up to 100% due to rounding.
The calculated percentages may not be in the allocation percentage range.In conclusion, these calculated percentages are somewhat representative but are not indicative because they mostly are not in the allocation ranges. The representative tasks and/or skill levels may or may not be tested for the same reasons and explanations mentioned before.
Best of Luck for the CPA candidates taking the new version soon.
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