THE BLUEPRINT COVERAGE MAP

Every question, mapped to the AICPA Blueprint.

The AICPA publishes exactly what the CPA exam tests: content areas, topics, and weights. Below is every area, the official weight, and how deep this bank goes on it. Every question carries its blueprint topic tag inside the product.

Reperform it: pull the official blueprints from aicpa-cima.com and check any row. Click any content area to see the individual blueprint topics inside it.

Practice exams and the predicted score draw at the official AICPA weights. A simulated exam here has the same area mix as the real one, whatever the bank's overall distribution looks like.

The bank itself is built for depth, not proportion. Where a section runs heavy (governmental, tax procedure) it is because candidates grind those hardest. Depth is the claim: every content area below holds at least 416 questions, and the median blueprint topic holds 113. Surplus reps in one area do not subtract from another.

AUD Auditing and Attestation3,129 questions · 101 simulations · 33 blueprint topics

Content area	Exam weight	Topics	MCQs	Sims
▸I · Ethics, Professional Responsibilities and General Principles	15–25%	8	678	7
Communication with Management and Those Charged with Governance			95	2
Requirements for Engagements Documentation			95	0
Ethics and Independence and Professional Conduct			90	5
Professional Skepticism and Professional Judgement			89	0
Nature and Scope			88	0
A Firm's System of Quality Management			76	0
Terms of Engagement			75	0
Audit and Assurance Quality			70	0
▸II · Assessing Risk and Developing a Planned Response	25–35%	8	794	27
Planning for and using the Work of Others			128	1
Understanding an Entity and Its Environment			102	2
Understanding an Entity's Control Environment and Business Processes			99	5
COSO			93	2
Specific Areas of Engagement Risk			93	5
Assessing and Responding to Risks of Material Misstatement			93	5
Planning an Engagement			93	2
Materiality			93	5
▸III · Performing Further Procedures and Obtaining Evidence	30–40%	8	987	40
Misstatements and Internal Control Deficiencies			132	6
Specific Matters that Require Special Consideration			126	2
Subsequent Events and Subsequently Discovered Facts			126	6
Sampling Techniques			125	7
Sufficient Appropriate Evidence			122	6
Use of Data and Information			120	7
Procedures to Obtain Sufficient Appropriate Evidence			119	6
Written Representations			117	0
▸IV · Forming Conclusions and Reporting	10–20%	9	670	27
Comparative Statements and Consistency Between Periods			96	5
Review of Interim Financial Information			83	2
Accounting and Review Service Engagements			75	2
Special-purpose Frameworks			74	2
Reports on Attestation Engagements			73	2
Reporting Requirements Under Government Accountability Office Government Auditing Standards			72	5
Reporting on Compliance			69	5
Reports on Auditing Engagements			67	4
Supplementary Information			61	0

FAR Financial Accounting and Reporting2,989 questions · 102 simulations · 23 blueprint topics

Content area	Exam weight	Topics	MCQs	Sims
▸I · Financial Reporting	30–40%	6	976	22
Special Purpose Frameworks			178	2
State and Local Government Concepts			171	6
General-Purpose Financial Reporting: For-Profit Business Entities			166	2
General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities			160	5
Public Company Reporting Topics			151	3
Financial Statement Ratios and Performance Metrics			150	4
▸II · Select Balance Sheet Accounts	30–40%	10	1,127	46
Inventory			183	7
Payables and accrued liabilities			117	5
Investments			115	5
Intangible assets			107	4
Pensions and other postretirement benefits			106	4
Property plant and equipment			103	4
Equity transactions			101	4
Trade receivables			99	5
Long-term debt and financial liabilities			99	4
Cash and cash equivalents			97	4
▸III · Select Transactions	25–35%	7	886	34
Accounting for income taxes			140	5
Leases			132	5
Subsequent events			129	5
Fair value measurement concepts and classification			125	5
Contingencies and commitments			124	4
Accounting changes and error corrections			123	5
Revenue recognition			113	5

REG Taxation and Regulation3,545 questions · 104 simulations · 31 blueprint topics

Content area	Exam weight	Topics	MCQs	Sims
▸I · Ethics, Professional Responsibilities and Federal Tax Procedures	10–20%	8	919	17
Tax Research and Planning			150	6
IRS Procedures			135	2
Tax Compliance and Penalties			134	1
Accounting Methods			132	6
Independence and Objectivity			95	1
AICPA Code of Professional Conduct			94	1
Confidentiality			93	0
Professional Behavior			86	0
▸II · Business Law	15–25%	6	648	6
Contracts			126	1
Agency			121	0
Government regulation of business			117	0
Sales and Secured Transactions			103	0
Bankruptcy			98	5
Business Organizations			83	0
▸III · Federal Taxation of Property Transactions	5–15%	6	538	29
Cost recovery: depreciation, amortization and depletion			131	5
Section 1231, 1245 and 1250 property			102	6
Gains and losses on property dispositions			89	5
Capital gains and losses and netting			87	5
Nontaxable and deferred exchanges			69	4
Basis of assets			60	4
▸IV · Federal Taxation of Individuals	22–32%	5	633	24
Gross Income			153	6
Deductions and Credits			148	6
Tax Computation			140	6
Filing Status and Exemptions			138	2
Alternative minimum tax			54	4
▸V · Federal Taxation of Entities	23–33%	6	807	28
C Corporations (taxation and dividends and capital gains)			174	6
Limited Liability Companies			145	2
Tax-exempt organizations			144	2
Partnerships			137	7
S Corporations (elections and taxation and distributions)			132	7
Estates and trusts			75	4

In-product we split Area I into Ethics (368) and Tax Procedures (551), so that row is two drillable groups rather than one.

Property transactions was our thinnest area at 158 questions in early August, with 3 questions on section 1231/1245/1250 recapture and none on cost recovery. We wrote what was missing rather than averaging it away: the area now holds 532 questions and its deepest topic is cost recovery at 125. The change is logged in the changelog.

BAR Business Analysis and Reporting3,607 questions · 98 simulations · 37 blueprint topics

Content area	Exam weight	Topics	MCQs	Sims
▸I · Business Analysis	40–50%	9	1,150	26
Managerial and cost accounting			252	5
Investment alternatives using financial valuation decision models			123	4
Financial statement analysis			122	4
Budgeting, forecasting and projection			114	4
Capital structure			113	4
Non-financial and non-GAAP measures of performance			112	1
Risk management			111	1
Economic and market influences on business			108	0
Data analytics, regression analysis, and quantitative methods			95	3
▸II · Technical Accounting and Reporting	35–45%	11	1,154	37
Revenue recognition			126	4
Consolidated financial statements			119	4
Financial statements and employee benefit plans			116	4
Stock compensation			115	4
Business combinations			114	4
Leases			113	4
Public company reporting topics			112	1
Indefinite-lived intangible assets			95	3
Internally developed software			86	3
Derivatives and hedge accounting			82	3
Research and development costs			76	3
▸III · State and Local Governments	10–20%	17	1,303	35
Government-side financial statements			93	2
General and proprietary long-term liabilities			90	3
Budgetary comparison reporting			89	3
Financial reporting entity			84	1
Fund balances			84	3
Fiduciary funds financial statements			81	3
Governmental funds financial statements			79	3
Note to financial statements			78	0
Expenditures and expenses			78	3
Required Supplementary Information (RSI)			77	0
Proprietary funds financial statements			73	3
Nonexchange revenue transactions			71	3
Budgetary accounting and encumbrances			69	3
Net position			69	2
Management's discussion and analysis			68	0
Interfund activity, including transfers			62	2
Capital and infrastructure assets			58	1

Governmental runs three times its exam weight on purpose: 17 topics, and it is where BAR candidates lose points. Business Analysis is not short at 1,149 questions across 9 topics; it simply is not the pile we over-built.

ISC Information Systems and Controls2,127 questions · 97 simulations · 13 blueprint topics

Content area	Exam weight	Topics	MCQs	Sims
▸I · Information Systems and Data Management	35–45%	5	827	40
Enterprise and accounting information systems			170	10
Data management			170	9
System availability			168	9
Change management			162	9
IT infrastructure			157	3
▸II · Security, Confidentiality and Privacy	35–45%	6	884	36
Confidentiality and privacy			163	8
Regulations and standards and frameworks			157	0
Mitigation			151	8
Threats and attacks			139	2
Testing			138	9
Incident response			136	9
▸III · Considerations for SOC Engagements	15–25%	2	416	21
Reporting on an SOC engagement			209	11
Planning and performing an SOC engagement			207	10

TCP Tax Compliance and Planning2,261 questions · 101 simulations · 16 blueprint topics

Content area	Exam weight	Topics	MCQs	Sims
▸I · Tax Compliance and Planning for Individuals and PFP	30–40%	4	677	29
Individual compliance and tax planning considerations			187	8
Gift taxation compliance and planning			180	6
Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)			173	8
Financial planning for individuals			137	7
▸II · Entity Tax Compliance	30–40%	5	713	31
Tax-exempt organizations			157	1
S corporations			143	8
C corporations			140	7
Partnerships			137	8
Trusts			136	7
▸III · Entity Tax Planning	10–20%	4	426	25
Tax planning for S corporations			115	7
Tax planning for partnerships			110	6
Tax planning for C corporations			104	6
Formation and liquidation of business entities			97	6
▸IV · Property Transactions	10–20%	3	445	16
Amount and character of gains and losses on asset disposition and netting process			171	8
Related party transactions			144	1
Nontaxable disposition of assets			130	7

Again, because it is the part that matters: every practice exam and every predicted score is drawn at the official AICPA area weights. The table above describes the library. The exam simulator describes the exam.