Understanding Accounting
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Uniform CPA Examination Blueprints effective January 1, 2026

Official AICPA blueprint defining the 2026 CPA Exam section structure, content hierarchy, representative tasks, skill levels, and area weights.

Authority and currency

About this authority

Publisher
AICPA & CIMA
Standing
Primary authority
Version
2026, effective January 1, 2026
Relevant parts
FAR8 (PDF page 36), Area I.A.5, Statement of cash flows
Currency
current · checked Aug 6, 2026

Open the primary source

The blueprint is an external specification, not the organizing taxonomy for the discipline. It is retained here so accounting learners can see exactly which version and representative task a reviewed mapping addresses.

The official page marks the selected cash-flow preparation task at the Application skill level inside FAR Area I, Financial Reporting. The published 30–40 percent weight belongs to Area I as a whole; this source does not assign a separate percentage to the selected task.

The archived PDF was compared with the current AICPA testing-content page on 2026-08-06. That page still identified the blueprint effective January 1, 2026 as the current download.