Get to know the CPA Exam Blueprints. Presented by: Joseph Maslott, CPA, Senior Manager, AICPA Lori Kelly, CPA, Lead Manager, AICPA
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1 Get to know the CPA Exam Blueprints Presented by: Joseph Maslott, CPA, Senior Manager, AICPA Lori Kelly, CPA, Lead Manager, AICPA
2 Poll Question Which best describes you? A. I plan to take the Exam in the near future B. I have taken 1-2 sections of the Exam C. I have taken 3-4 sections of the Exam D. This question is not applicable to me
3 Poll Question Which Exam section are you currently studying for? A. AUD B. BEC C. FAR D. REG E. This question is not applicable to me / I haven t begun studying
4 Exam Basics
5 Exam basics 4 x 4 Exam sections hours of testing per section months to pass all sections or higher on each section testlets per section minute break option to pause the Exam timer 5
6 What does the Exam test?
7 Higher order skills Critical thinking Analytical ability Problem solving Professional skepticism Effective communication 7
8 Skill levels Evaluation Analysis Application Remembering and Understanding 8
9 Poll Question Which best describes you? A. I have accessed and thoroughly reviewed the Exam Blueprints B. I am aware of the Exam Blueprints and have glanced at them C. I am aware of the Exam Blueprints but haven t looked at them D. I wasn t aware of the Exam Blueprints before today
10 Poll Question If you are currently signed up with a review course provider, please answer the following: My review course provider incorporates the Exam Blueprints into its curriculum: A. Yes B. No C. I m not sure
11 CPA Exam Blueprints Content Organization & Weighting Skill Allocation & Weighting aicpa.org/examblueprints Representative Tasks References 11
12 12
13 AUD Auditing and Attestation Content Areas Ethics, Professional Responsibilities, and General Principles Assessing Risk and Developing a Planned Response Performing Further Procedures and Obtaining Evidence Forming Conclusions and Reporting Skill Weighting 5-15% Evaluation 15-25% Analysis 30-40% Application 30-40% Remembering and Understanding Allocation 15-25% 20-30% 30-40% 15-25% 72 MCQ 8 TBS 13
14 Task Statement 14
15 15
16 Inventory Count Reconciliation - Exhibits 16
17 Inventory Count Reconciliation - Exhibits 17
18 Inventory Count Reconciliation - Exhibits 18
19 Inventory Count Reconciliation - Exhibits 19
20 Inventory Count Reconciliation - Exhibits 20
21 Inventory Count Reconciliation 21
22 Inventory Count Reconciliation 22
23 BEC Business Environment and Concepts Content Areas Allocation Corporate Governance Economic Concepts and Analysis Financial Management Information Technology 17-27% 17-27% 11-21% 15-25% 62 MCQ 3 Operations Management Skill Weighting 20-30% Analysis 50-60% Application 15-25% 4 TBS Written Communication 15-25% Remembering and Understanding 23
24 Task Statement 24
25 25
26 Variance Analysis 26
27 FAR Financial Accounting and Reporting Content Areas Conceptual Framework, Standard-Setting and Financial Reporting Select Financial Statement Accounts Select Transactions State and Local Governments Skill Weighting 25-35% Analysis 50-60% Application 10-20% Remembering and Understanding Allocation 25-35% 30-40% 20-30% 5-15% 66 MCQ 8 TBS 27
28 Task Statement 28
29 29
30 Document Review 30
31 Document Review 31
32 Document Review 32
33 REG Regulation Content Areas Ethics, Professional Responsibilities and Federal Tax Procedures Business Law Federal Taxation of Property Transactions Federal Taxation of Individuals Federal Taxation of Entities Skill Weighting 25-35% Analysis 35-45% Application 25-35% Remembering and Understanding Allocation 10-20% 10-20% 12-22% 15-25% 28-38% 76 MCQ 8 TBS 33
34 Task Statement 34
35 35
36 S Corp. 36
37 Poll Question After learning more about the Exam Blueprints, which best describes you? A. I understand the Exam Blueprints and their value as a study tool B. I m still unclear how the Exam Blueprints work but I see their value as a study tool C. I don t see the value of the Exam Blueprints and will use other methods for my preparation
38 What s ahead for the Exam?
39 New User (UX) Experience Software Coming in April 1, 2018 Modernized design optimized for HD monitors Highlights: Intuitive interface Dedicated work space Seamless cut/copy/paste Highlight function Microsoft Excel 39
40 aicpa.org/cpaexam 40
41 Candidate Resources
42 aicpa.org/cpaexam 42
43 ThisWayToCPA.com 43
44 LinkedIn CPA Exam Candidate Group 11,000+ members Active discussions among candidates Frequent exam news and updates straight from the AICPA Search for the CPA Exam Candidate group and request membership 44
45 Poll Question What would you most like to hear discussed in future presentations? (Select all that apply) A. Exam content (Exam Blueprints, weighting, skill levels) B. Exam scoring (score release, pass rates) C. Exam administration (NTS, eligibility, time windows) D. CPA Licensure (eligibility, career paths, pay) E. Something else?
46 Thank you Copyright 2017 American Institute of CPAs. All rights reserved.
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