CPA study schedule: a plan built from the AICPA exam blueprints
Updated November 2026
A CPA study schedule should follow the AICPA's Uniform CPA Examination Blueprints, which give every content area in each exam section a weight range. The 2026 Blueprints apply now, and the 2027 Blueprints, effective January 1, 2027, keep the same weights. To become licensed you pass three Core sections (AUD, FAR and REG) and one Discipline section you choose (BAR, ISC or TCP), taking one section at a time. Each section lasts 4 hours and is scored from 0 to 99, and 75 passes.
The sections differ in format: FAR and BAR have 50 multiple-choice questions and 7 task-based simulations, AUD has 78 and 7, REG 72 and 8, TCP 68 and 7, and ISC 82 and 6. Multiple-choice and simulations each make up 50% of the score, except in ISC, where multiple-choice counts 60%. In REG and TCP, provisions of H.R. 1 (the One Big Beautiful Bill Act) with 2024 and 2025 effective dates became testable on July 1, 2026.
Pick your section in the builder below, then enter your exam date, hours a day and days a week. It splits your days by the midpoint of each blueprint content area, so in FAR, Financial Reporting and Select Balance Sheet Accounts (30–40% each) get more days than Select Transactions (25–35%). The last quarter of your days goes to mixed practice and review. It's free and needs no account.
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CPA format at a glance
| Blueprints | 2026 Uniform CPA Examination Blueprints, effective January 1, 2026. The 2027 Blueprints take effect January 1, 2027 with the same content area weights. | AICPA |
|---|---|---|
| Sections | 3 Core sections (AUD, FAR, REG) plus 1 Discipline section you choose (BAR, ISC or TCP), taken one at a time; each section has 5 testlets | AICPA FAQ |
| Time | 4 hours per section. A standardized 15-minute break about midway doesn't count against your time. | NASBA FAQ |
| Scoring | 0 to 99; 75 passes each section. The score is not a percentage correct, and scores are not curved. | AICPA scoring |
| When you can test | All year, with continuous testing; appointment availability is set by each Prometric center | NASBA FAQ |
| Fees | Set by your jurisdiction: application and administration fees plus exam fees | NASBA FAQ |
| Fee example (Washington only) | $268.59 exam fee per section, $103 application fee per section, $96 education evaluation fee | NASBA, Washington |
| Tax law (REG, TCP) | H.R. 1 provisions with 2024 and 2025 effective dates testable from July 1, 2026 | AICPA Board of Examiners |
FAR: Financial Accounting and Reporting (Core)
| Format | 4 hours: 50 multiple-choice questions (2 testlets of 25), then 7 task-based simulations (3 testlets). Scored 50% multiple-choice, 50% simulations. | AICPA 2026 Blueprints |
|---|---|---|
| Skills tested | Application 45–55%, Analysis 35–45%, Remembering and Understanding 5–15% | AICPA 2026 Blueprints |
AUD: Auditing and Attestation (Core)
| Format | 4 hours: 78 multiple-choice questions (2 testlets of 39), then 7 task-based simulations (3 testlets). Scored 50% multiple-choice, 50% simulations. | AICPA 2026 Blueprints |
|---|---|---|
| Skills tested | Remembering and Understanding 30–40%, Application 30–40%, Analysis 15–25%, Evaluation 5–15% | AICPA 2026 Blueprints |
REG: Taxation and Regulation (Core)
| Format | 4 hours: 72 multiple-choice questions (2 testlets of 36), then 8 task-based simulations (3 testlets). Scored 50% multiple-choice, 50% simulations. | AICPA 2026 Blueprints |
|---|---|---|
| Skills tested | Remembering and Understanding 25–35%, Application 35–45%, Analysis 25–35% | AICPA 2026 Blueprints |
BAR: Business Analysis and Reporting (Discipline)
| Format | 4 hours: 50 multiple-choice questions (2 testlets of 25), then 7 task-based simulations (3 testlets). Scored 50% multiple-choice, 50% simulations. | AICPA 2026 Blueprints |
|---|---|---|
| Skills tested | Application 45–55%, Analysis 30–40%, Remembering and Understanding 10–20% | AICPA 2026 Blueprints |
ISC: Information Systems and Controls (Discipline)
| Format | 4 hours: 82 multiple-choice questions (2 testlets of 41), then 6 task-based simulations (3 testlets). Scored 60% multiple-choice, 40% simulations. | AICPA 2026 Blueprints |
|---|---|---|
| Skills tested | Remembering and Understanding 55–65%, Application 20–30%, Analysis 10–20% | AICPA 2026 Blueprints |
TCP: Tax Compliance and Planning (Discipline)
| Format | 4 hours: 68 multiple-choice questions (2 testlets of 34), then 7 task-based simulations (3 testlets). Scored 50% multiple-choice, 50% simulations. | AICPA 2026 Blueprints |
|---|---|---|
| Skills tested | Application 55–65%, Analysis 25–35%, Remembering and Understanding 5–15% | AICPA 2026 Blueprints |
Checked against the official sources on November 1, 2026.
What the CPA covers, by official weight
FAR: Financial Accounting and Reporting (Core)
- Financial Reporting: 30–40%
- Select Balance Sheet Accounts: 30–40%
- Select Transactions: 25–35%
AUD: Auditing and Attestation (Core)
- Ethics, Professional Responsibilities and General Principles: 15–25%
- Assessing Risk and Developing a Planned Response: 25–35%
- Performing Further Procedures and Obtaining Evidence: 30–40%
- Forming Conclusions and Reporting: 10–20%
REG: Taxation and Regulation (Core)
- Ethics, Professional Responsibilities and Federal Tax Procedures: 10–20%
- Business Law: 15–25%
- Federal Taxation of Property Transactions: 5–15%
- Federal Taxation of Individuals: 22–32%
- Federal Taxation of Entities (including tax preparation): 23–33%
BAR: Business Analysis and Reporting (Discipline)
- Business Analysis: 40–50%
- Technical Accounting and Reporting: 35–45%
- State and Local Governments: 10–20%
ISC: Information Systems and Controls (Discipline)
- Information Systems and Data Management: 35–45%
- Security, Confidentiality and Privacy: 35–45%
- Considerations for System and Organization Controls (SOC) Engagements: 15–25%
TCP: Tax Compliance and Planning (Discipline)
- Tax Compliance and Planning for Individuals and Personal Financial Planning: 30–40%
- Entity Tax Compliance: 30–40%
- Entity Tax Planning: 10–20%
- Property Transactions (disposition of assets): 10–20%
The AICPA publishes these ranges in the 2026 Uniform CPA Examination Blueprints, and the 2027 Blueprints (effective January 1, 2027) list the same ranges. In every section the midpoints add up to 100%. The blueprints say the number of tasks listed under a topic doesn't show how much it is tested, so the builder uses only the area weights.
How the builder splits your time
- It counts your study days between today and the day before the exam, using the days a week you chose.
- It keeps the last quarter of those days (at least one week) for mixed practice questions and reviewing what you missed.
- It splits the rest across the content areas of the section you pick in proportion to the official weights above, using the midpoint of each AICPA content area range (for example, 35% for a 30–40% area).
- This is our rule of thumb, not advice from AICPA. Move days toward your weak areas once your practice scores show them.
Protect each block from your own browser
A schedule only works if the hours happen. Focus AI is a Chrome extension built for that: when a block starts, type its task (the "Copy focus task" button gives you the line, like "CPA: FAR: Financial Reporting practice questions") and it blocks pages that don't serve that task. Your review course and practice questions stay open; feeds, Shorts and game sites don't. Ending a block early means typing a sentence, not clicking a button.
First 3 sessions free, then $9.99 a month or $49 a year. The schedule builder above is free either way.
Frequently asked questions
How is the CPA Exam set up in 2026?
You pass three Core sections (Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation) and one Discipline section you choose (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning). Each section is a 4-hour exam in five testlets: two of multiple-choice questions, then three of task-based simulations. You take one section at a time.
How should I split my CPA study time?
One section at a time, in proportion to that section's blueprint weights, then shifted toward your weak areas. In FAR, for example, Financial Reporting and Select Balance Sheet Accounts are 30–40% each and Select Transactions is 25–35%. This builder uses the midpoints and keeps the last quarter of your days for mixed practice.
Is the CPA Exam changing in 2027?
Slightly. The AICPA Board of Examiners approved revised Blueprints on September 16, 2026, effective January 1, 2027. The revisions edit representative tasks (for example, narrowing the blockchain content in ISC and clarifying digital assets in a REG capital gains task) and leave every content area weight the same. TCP has no revisions.
What score do you need to pass the CPA Exam?
75 on a 0–99 scale, in each section. The AICPA says the score is not a percentage correct and scores are not curved. Multiple-choice questions and task-based simulations each count for 50% of the score, except in ISC, where multiple-choice counts 60%.
How much does the CPA Exam cost?
It depends on your jurisdiction. NASBA says the total includes application and administration fees as well as exam fees. As one example, NASBA's Washington page lists a $268.59 exam fee and a $103 application fee for each section. Check your own board's figures before you apply.
Sources
- AICPA, Learn what is tested on the CPA Exam (Blueprints downloads) (checked November 1, 2026)
- AICPA, Uniform CPA Examination Blueprints, effective January 2026 (PDF) (checked November 1, 2026)
- AICPA, Uniform CPA Examination Blueprints, effective January 2027 (PDF) (checked November 1, 2026)
- AICPA, Summary of revisions to the Blueprints effective January 1, 2027 (PDF) (checked November 1, 2026)
- AICPA, Testing of H.R. 1 on the CPA Exam (PDF) (checked November 1, 2026)
- AICPA, CPA Exam scoring (checked November 1, 2026)
- AICPA, CPA Exam FAQ (checked November 1, 2026)
- NASBA, CPA Exam FAQ (checked November 1, 2026)
- NASBA, Washington CPA Exam requirements and fees (checked November 1, 2026)
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