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Intro‐2 OVERVIEW
Skill Levels
The examination or assessment of problems, and use of judgment to
Evaluation draw conclusions.
The examination and study of the interrelationships of separate
Analysis areas in order to identify causes and find evidence to support
inferences.
Application The use or demonstration of knowledge, concepts, or techniques.
3010.03 Exam Focus
The percentage for each skill level for each exam section is shown in the table below:
* Includes written communications
3010.04 Content Integration
As discussed previously, each of the Exam sections is designed to test higher‐order skills by
incorporating the applicable content knowledge and skills that are required in the context of
the work of a newly licensed CPA. Tasks that involve application, analysis, and/or evaluation
skills may include some content from other Exam sections, which would occur naturally in
the task from a contextual perspective. These tasks will always be based upon the primary
content knowledge of a particular Exam section, but could draw upon a candidate’s basic
knowledge of general accounting, auditing, tax, and business concepts. For example, in the
AUD section of the Exam, a TBS designed to evaluate inventory observation audit procedures
might include some inventory valuation/obsolescence or sales cutoff considerations, even
though these concepts would be evaluated more extensively in FAR.
3010.05 Blueprint
The Blueprint is organized by content AREA, content GROUP, and content TOPIC. Each topic
includes one or more representative TASKS. The purpose of the Blueprint is to:
a. document the minimum level of knowledge and skills necessary for initial licensure.
b. assist candidates in preparing for the Exam by outlining the knowledge and skills that
may be tested.
c. apprise educators of the knowledge and skills candidates need to function as newly
licensed CPAs.
d. guide the development of Exam questions.
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AUDITING AND ATTESTATION AUD Intro‐3
The tasks in the Blueprint are representative; they are not intended to be viewed as an all‐
inclusive list of tasks that may be tested. It is important to note that the number of tasks
associated with a particular content group or topic is not indicative of the extent such
content group, topic, or related skill level will be assessed on the Exam.
3010.06 Exam Testing Time
Total Exam time is 16 hours—four sections of 4 hours each. Candidates must complete the
information on the welcome screen within 5 minutes and must accept the policy statement
and confidentiality policy screens within 5 minutes. If these screens are not completed
within this time frame, the exam will shut down and will not be restarted.
Each of the four exam sections consists of a series of five testlets. Each testlet contains
either (but not both) multiple‐choice questions (MCQs) or task‐based simulations (TBSs); for
BEC, the last testlet contains three written communication (WC) tasks. There is at least one
research question (research‐oriented TBS) in the AUD, FAR, and REG sections.
A 15‐minute standardized break is given after the first TBS testlet, at approximately the two‐
hour point. The Exam clock pauses for this break only; you can choose to decline the
standardized break and continue testing, but the break will not be offered again. If you
choose to take the standardized break, you must leave the testing room, adhering to all
security protocols, and you will be readmitted to the testing room once cleared by Prometric
personnel. If you have not returned and started the fourth TBS testlet prior to the expiration
of 15 minutes, the Exam clock will restart. You will be asked to re‐enter your launch code to
restart the exam.
Candidates may choose to take an optional break between any two testlets, but it will count
against total testing time as the Exam clock continues to run.
Source: AICPA
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