New Examination Blueprints Effective July 1, 2018 and January 1, 2019

New Examination Blueprints Effective July 1, 2018 and January 1, 2019

Follow the link below to access and download the Blueprints:

AICPA Blueprint Effective July 1, 2018

AICPA Blueprint Effective January 1, 2019

Summary of the revisions effective January 1, 2019 can be found at:

Summary of Revisions Effective January 1, 2019

The AICPA Board of Examiners (BOE) approved revisions to the Uniform CPA Examination® Blueprints (Blueprints) on May 31, 2018. There are no revisions to the Business Environment and Concepts (BEC) Blueprint. The Blueprint revisions apply to the following Exam sections:

A. Auditing and Attestation (AUD) – The revisions add more detail to the AUD Blueprint on professional skepticism. The revisions do not change the nature or scope of content eligible for testing in the AUD section. Professional skepticism concepts are included throughout and eligible for testing under the current AUD Blueprint.

B. Financial Accounting and Reporting (FAR) – The revisions are in response to standard-setting activity related to nongovernmental, not-for-profit financial reporting and become eligible for testing on January 1, 2019.

C. Regulation (REG) – The revisions are in response to legislative activity (P.L. 115-97 also known as the Tax Cuts and Jobs Act) and become eligible for testing on January 1, 2019. The revisions: o Modify terminology in Groups, Topics and representative task statements to address obsolescence resulting from P.L. 115-97. o Add representative task statements to existing Groups/Topics to address significant new concepts introduced with P.L. 115-97.

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