AICPA implemented a new exam blueprint for the 注册会计师考试 on April 1, 2017. The new CPA exam blueprints replace the former CSOs/SSOs that detailed exam content. The most notable change to the exam is that you will be tested on higher-order cognitive skills such as critical thinking, problem-solving, and analytical ability.

换一种说法, your real-life application of knowledge will be weighted higher than how well you absorbed your classroom material.

What are CPA Exam Blueprints?

The test will also be comprised of fewer MCQs and more TBSs. 后者将评估这些高阶技能,是由 600 ,旨在衡量你的内容的知识和技能的代表任务. 这些变化与AICPA的承诺,以保护公众利益一致,更好地为你准备了当今商业世界.

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CSOs/SSOs vs CPA Exam Blueprint – 有什么不同?

到了考试的最显著的变化集中在测试高阶技巧: 评估, 分析, 应用, 和记忆和理解. 重要的是,你在认识问题的能力证明, identifying errors, challenging assumptions and applying both professional judgment and critical thinking. Each section of the exam will have a total of five testlets: two MCQ testlets and three TBS testlets. New TBSs include: Document Review Simulations (DRS), Enhanced TBS and Integrative TBS. More time will be allocated to TBSs, in some cases, up to 30 minutes.

The overall length of time for taking the exam has increased and you now will have four hours (16 total) to complete each section. 同样, the cost of the exam has increased. You will need to check with your state’s board of accountancy to find out how much it will cost to sit for the exam. Your state board of accountancy can also advise you if you started taking your exam prior to April 1, 2017, and plan to complete it this year.

How has each Exam Section Changed?

Within the framework of the blueprints, many areas have been eliminated or distributed to other sections. (例如, engagement is no longer a stand-alone in AUD and has been redistributed to all four sections of the exam.) 此外, some areas have been combined or redefined to be more relevant. You can refer to the AICPA website to compare the new blueprints to previous CSOs and SSOs. For the sake of brevity, this article will detail the 2017 blueprints.

Accounting and Auditing (AUD)

AUD Content Area Application Summary:


AUD Blueprint Summary:



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财务会计和报告 (远)

FAR Content Area Application Summary:


FAR Blueprint Summary:


Regulation (REG)

REG Content Area Application Summary:


REG Blueprint Summary:


商业环境和概念 (BEC)

BEC Content Area Application Summary:


BEC Blueprint Summary:


How Can You use this Blueprint to Pass the Exam?

No use sugar-coating it: This exam is a lot harder than the old one! The best thing you can do is obtain a copy of the blueprints and use it to study from. The blueprints (while lengthy) are presented in an easy-to-absorb format that correlates the content/tasks to the related higher-order skills.

此外, you should pick out a study guide that will prepare you for the changes in the exam. If you only studied for the prior version, you are in for a big surprise on exam day. You need to get a CPA prep course that will prepare you for the new 2017 exam. Here’s a review of the top CPA review courses out there right now.

肯尼斯·W ^. 博伊德

肯尼斯·W ^. Boyd is a former Certified Public Accountant (CPA) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, 审计, 报税和学院教授. 今天, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.