The accounting profession is fast following suit with innovation, and its great credentialing exam is not far behind. Under the CPA Evolution program, the American Institute of Certified Public Accountants (AICPA) overhauled the US CPA course and CPA Exam in January 2025. It introduced a new test method to keep up with the evolving needs of the finance and accounting careers today.
MYCPE ONE Academy, your trusted CPA exam prep provider, presents this beautifully concise overview of the 2025 CPA Exam Blueprint—so that you can study confidently.
A two-tiered structure is paired with the revised exam:
| Code | Name |
|---|---|
| AUD | Auditing and Attestation |
| FAR | Financial Accounting and Reporting |
| REG | Taxation and Regulation |
| Code | Name |
|---|---|
| BAR | Business Analysis and Reporting |
| ISC | Information Systems and Controls ISC |
| TCP | Tax Compliance and Planning |
All sections are 4 hours long with Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBSs).
| Code | Type | MCQs | TBS | Name |
|---|---|---|---|---|
| AUD | Core | 78 | 7 | 4 hours |
| FAR | Core | 50 | 7 | 4 hours |
| REG | Core | 72 | 8 | 4 hours |
| BAR | Discipline | 50 | 7 | 4 hours |
| ISC | Discipline | 82 | 6 | 4 hours |
| TCP | Discipline | 68 | 7 | 4 hours |
Every section of the exam comprises 5 testlets:
| Code | MCQ Weight | TBS Weight |
|---|---|---|
| AUD | 50% | 50% |
| FAR | 50% | 50% |
| REG | 50% | 50% |
| BAR | 50% | 50% |
| ISC | 60% | 40% |
| TCP | 50% | 50% |
The 2025 CPA Exam focuses on 4 key skill levels:
| Skill Level | What it Measures |
|---|---|
| Remembering & Understanding | Recall, comprehension |
| Application | Real-world Implementation |
| Analysis | Evaluation of information |
| Evaluation | Judgement-based decision making |
| Code | R&U | Application | Analysis | Evaluation |
|---|---|---|---|---|
| AUD | 30-40% | 30-40% | 15-25% | 5-15% |
| FAR | 5-15% | 45-55% | 35-45% | - |
| REG | 25-35% | 35-45% | 25-35% | - |
| BAR | 10-20% | 45-55% | 30-40% | - |
| ISC | 55-65% | 20-30% | 10-20% | - |
| TCP | 5-15% | 55-65% | 25-35% | - |
| Area | Topic | Weight |
|---|---|---|
| I | Ethics & Responsibilities | 15-25% |
| II | Risk Assessment | 25-35% |
| III | Performing Procedures | 30-40% |
| IV | Conclusions & Reporting | 10-20% |
| Area | Topic | Weight |
|---|---|---|
| I | Financial Reporting | 30-40% |
| II | Balance sheet Accounts | 30-40% |
| III | Transactions | 25-35% |
| Area | Topic | Weight |
|---|---|---|
| I | Ethics & Tax procedure | 10-20% |
| II | Business Law | 15-25% |
| III | Property Transactions | 5-15% |
| IV | Individuals | 22-32% |
| V | Entities | 23-33% |
| Area | Topic | Weight |
|---|---|---|
| I | Business Analysis | 40-50% |
| II | Technical Reporting | 35-45% |
| III | Government Reporting | 10-20% |
| Area | Topic | Weight |
|---|---|---|
| I | Individual Tax | 30-40% |
| II | Entity Tax | 30-40% |
| III | Tax Planning | 10-20% |
| IV | Property | 10-20% |
Whether you're choosing ISC for a tech-driven role or TCP for taxation mastery, MYCPE ONE is the academy for the best CPA exam prep course aligned with your ambitions.
No. Once you pass your selected Discipline section, you do not need to take another. Choose wisely based on your career goals.
There’s no mandatory sequence. MYCPE ONE often recommends starting with FAR or AUD, based on foundational knowledge. You can also refer to our comprehensive CPA exam guide to help plan your approach.
Yes. Task-Based Simulations award partial credit, even if not fully correct, making it crucial to attempt every part.
Each passed section is valid for 18 months. One must pass all four sections within this specific testing window.
Yes, ISC focuses on information systems, controls, data security, and emerging tech. MYCPE ONE provides hands-on prep tailored for non-techies too.
Vaibhav is a Chartered Accountant with 15+ years of experience in finance education. He has trained over 8,000 finance professionals and helped 5,000+ students succeed in their exams.
