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 158 questions, and the median blueprint topic holds 115. Surplus reps in one area do not subtract from another.

AUD Auditing and Attestation3,092 questions · 33 blueprint topics

Content area	Exam weight	Questions	Topics	Per topic
▸I · Ethics, Professional Responsibilities and General Principles	15–25%	678	8	84
Communication with Management and Those Charged with Governance95 Requirements for Engagements Documentation95 Ethics and Independence and Professional Conduct90 Professional Skepticism and Professional Judgement89 Nature and Scope88 A Firm's System of Quality Management76 Terms of Engagement75 Audit and Assurance Quality70
▸II · Assessing Risk and Developing a Planned Response	25–35%	794	8	99
Planning for and using the Work of Others128 Understanding an Entity and Its Environment102 Understanding an Entity's Control Environment and Business Processes99 COSO93 Specific Areas of Engagement Risk93 Assessing and Responding to Risks of Material Misstatement93 Planning an Engagement93 Materiality93
▸III · Performing Further Procedures and Obtaining Evidence	30–40%	987	8	123
Misstatements and Internal Control Deficiencies132 Specific Matters that Require Special Consideration126 Subsequent Events and Subsequently Discovered Facts126 Sampling Techniques125 Sufficient Appropriate Evidence122 Use of Data and Information120 Procedures to Obtain Sufficient Appropriate Evidence119 Written Representations117
▸IV · Forming Conclusions and Reporting	10–20%	633	9	70
Review of Interim Financial Information83 Accounting and Review Service Engagements75 Special-purpose Frameworks74 Reports on Attestation Engagements73 Reporting Requirements Under Government Accountability Office Government Auditing Standards72 Reporting on Compliance69 Reports on Auditing Engagements67 Supplementary Information61 Comparative Statements and Consistency Between Periods59

FAR Financial Accounting and Reporting2,883 questions · 22 blueprint topics

Content area	Exam weight	Questions	Topics	Per topic
▸I · Financial Reporting	30–40%	976	6	162
Special Purpose Frameworks178 State and Local Government Concepts171 General-Purpose Financial Reporting: For-Profit Business Entities166 General-Purpose Financial Reporting: Nongovernmental Not-for-Profit Entities160 Public Company Reporting Topics151 Financial Statement Ratios and Performance Metrics150
▸II · Select Balance Sheet Accounts	30–40%	1,021	9	113
Inventory183 Payables and accrued liabilities117 Investments115 Intangible assets107 Property plant and equipment103 Equity transactions101 Trade receivables99 Long-term debt and financial liabilities99 Cash and cash equivalents97
▸III · Select Transactions	25–35%	886	7	126
Accounting for income taxes140 Leases132 Subsequent events129 Fair value measurement concepts and classification125 Contingencies and commitments124 Accounting changes and error corrections123 Revenue recognition113

REG Taxation and Regulation3,043 questions · 29 blueprint topics

Content area	Exam weight	Questions	Topics	Per topic
▸I · Ethics, Professional Responsibilities and Federal Tax Procedures	10–20%	919	8	114
Tax Research and Planning150 IRS Procedures135 Tax Compliance and Penalties134 Accounting Methods132 Independence and Objectivity95 AICPA Code of Professional Conduct94 Confidentiality93 Professional Behavior86
▸II · Business Law	15–25%	648	6	108
Contracts126 Agency121 Government regulation of business117 Sales and Secured Transactions103 Bankruptcy98 Business Organizations83
▸III · Federal Taxation of Property Transactions	5–15%	158	5	32
Nontaxable and deferred exchanges69 Basis of assets60 Capital gains and losses and netting16 Gains and losses on property dispositions10 Section 1231, 1245 and 1250 property3
▸IV · Federal Taxation of Individuals	22–32%	578	4	144
Gross Income153 Deductions and Credits147 Tax Computation140 Filing Status and Exemptions138
▸V · Federal Taxation of Entities	23–33%	740	6	123
C Corporations (taxation and dividends and capital gains)174 Limited Liability Companies145 Tax-exempt organizations144 Partnerships137 S Corporations (elections and taxation and distributions)132 Estates and trusts8

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 is our thinnest area and its mix is uneven: the 158 questions lean heavily on basis and deferred-exchange rules, with only 3 on section 1231/1245/1250 recapture and none yet on cost recovery. Both are being written. We would rather show you that than average it away.

BAR Business Analysis and Reporting3,238 questions · 38 blueprint topics

Content area	Exam weight	Questions	Topics	Per topic
▸I · Business Analysis	40–50%	1,006	10	100
Managerial and cost accounting144 Financial statement analysis122 Investment alternatives using financial valuation models122 Budgeting, forecasting and projection114 Capital structure113 Non-financial and non-GAAP measures of performance112 Risk management111 Economic and market influences on business108 Cost accounting and managerial costing41 Data analytics, regression analysis, and quantitative methods19
▸II · Technical Accounting and Reporting	35–45%	1,155	11	105
Revenue recognition126 Consolidated financial statements119 Financial statements and employee benefit plans116 Business combinations115 Stock compensation115 Leases113 Public company reporting topics112 Indefinite-lived intangible assets95 Internally developed software86 Derivatives and hedge accounting82 Research and development costs76
▸III · State and Local Governments	10–20%	1,077	17	63
General and proprietary long-term liabilities90 Budgetary comparison reporting89 Financial reporting entity84 Fiduciary funds financial statements81 Note to financial statements78 Required Supplementary Information (RSI)77 Proprietary funds financial statements73 Nonexchange revenue transactions71 Management's discussion and analysis68 Interfund activity, including transfers62 Capital and infrastructure assets58 Government-side financial statements50 Fund balances45 Expenditures and expenses44 Governmental funds financial statements44 Budgetary accounting and encumbrances32 Net position31

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 1,006 questions across 10 topics; it simply is not the pile we over-built.

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

Content area	Exam weight	Questions	Topics	Per topic
▸I · Information Systems and Data Management	35–45%	827	5	165
Enterprise and accounting information systems170 Data management170 System availability168 Change management162 IT infrastructure157
▸II · Security, Confidentiality and Privacy	35–45%	884	6	147
Confidentiality and privacy163 Regulations and standards and frameworks157 Mitigation151 Threats and attacks139 Testing138 Incident response136
▸III · Considerations for SOC Engagements	15–25%	416	2	208
Reporting on an SOC engagement209 Planning and performing an SOC engagement207

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

Content area	Exam weight	Questions	Topics	Per topic
▸I · Tax Compliance and Planning for Individuals and PFP	30–40%	677	4	169
Individual compliance and tax planning considerations187 Gift taxation compliance and planning180 Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)173 Financial planning for individuals137
▸II · Entity Tax Compliance	30–40%	713	5	142
Tax-exempt organizations157 S corporations143 C corporations140 Partnerships137 Trusts136
▸III · Entity Tax Planning	10–20%	426	4	106
Tax planning for S corporations115 Tax planning for partnerships110 Tax planning for C corporations104 Formation and liquidation of business entities97
▸IV · Property Transactions	10–20%	445	3	148
Amount and character of gains and losses on asset disposition and netting process171 Related party transactions144 Nontaxable disposition of assets130

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.