{
  "title": "CPA Exam FAR Blueprint structure: areas, groups and weights",
  "section": "FAR",
  "areas": [
    {
      "area": "FAR-I",
      "title": "Financial Reporting",
      "weight_low_pct": 30,
      "weight_high_pct": 40,
      "groups": [
        {
          "group": "FAR-I-A",
          "title": "General-Purpose Financial Statements: For-Profit Business Entities",
          "approx_share_of_exam_pct": 5.83,
          "page": "https://passfar.com/blueprint/far-i-a-financial-statements/"
        },
        {
          "group": "FAR-I-B",
          "title": "General-Purpose Financial Statements: Nongovernmental Not-for-Profit",
          "approx_share_of_exam_pct": 5.83,
          "page": "https://passfar.com/blueprint/far-i-b-not-for-profit/"
        },
        {
          "group": "FAR-I-C",
          "title": "State and Local Government Concepts",
          "approx_share_of_exam_pct": 5.83,
          "page": "https://passfar.com/blueprint/far-i-c-state-and-local-government/"
        },
        {
          "group": "FAR-I-D",
          "title": "Public Company Reporting Topics",
          "approx_share_of_exam_pct": 5.83,
          "page": "https://passfar.com/blueprint/far-i-d-public-company-reporting/"
        },
        {
          "group": "FAR-I-E",
          "title": "Special Purpose Frameworks",
          "approx_share_of_exam_pct": 5.83,
          "page": "https://passfar.com/blueprint/far-i-e-special-purpose-frameworks/"
        },
        {
          "group": "FAR-I-F",
          "title": "Financial Statement Ratios and Performance Metrics",
          "approx_share_of_exam_pct": 5.83,
          "page": "https://passfar.com/blueprint/far-i-f-ratios/"
        }
      ]
    },
    {
      "area": "FAR-II",
      "title": "Select Balance Sheet Accounts",
      "weight_low_pct": 30,
      "weight_high_pct": 40,
      "groups": [
        {
          "group": "FAR-II-A",
          "title": "Cash and Cash Equivalents",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-a-cash/"
        },
        {
          "group": "FAR-II-B",
          "title": "Trade Receivables",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-b-receivables/"
        },
        {
          "group": "FAR-II-C",
          "title": "Inventory",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-c-inventory/"
        },
        {
          "group": "FAR-II-D",
          "title": "Property, Plant and Equipment",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-d-ppe/"
        },
        {
          "group": "FAR-II-E",
          "title": "Investments",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-e-investments/"
        },
        {
          "group": "FAR-II-F",
          "title": "Intangible Assets",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-f-intangibles/"
        },
        {
          "group": "FAR-II-G",
          "title": "Payables and Accrued Liabilities",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-g-payables/"
        },
        {
          "group": "FAR-II-H",
          "title": "Debt (Financial Liabilities)",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-h-debt/"
        },
        {
          "group": "FAR-II-I",
          "title": "Equity",
          "approx_share_of_exam_pct": 3.89,
          "page": "https://passfar.com/blueprint/far-ii-i-equity/"
        }
      ]
    },
    {
      "area": "FAR-III",
      "title": "Select Transactions",
      "weight_low_pct": 25,
      "weight_high_pct": 35,
      "groups": [
        {
          "group": "FAR-III-A",
          "title": "Accounting Changes and Error Corrections",
          "approx_share_of_exam_pct": 4.29,
          "page": "https://passfar.com/blueprint/far-iii-a-accounting-changes/"
        },
        {
          "group": "FAR-III-B",
          "title": "Contingencies and Commitments",
          "approx_share_of_exam_pct": 4.29,
          "page": "https://passfar.com/blueprint/far-iii-b-contingencies/"
        },
        {
          "group": "FAR-III-C",
          "title": "Revenue Recognition",
          "approx_share_of_exam_pct": 4.29,
          "page": "https://passfar.com/blueprint/far-iii-c-revenue-recognition/"
        },
        {
          "group": "FAR-III-D",
          "title": "Accounting for Income Taxes",
          "approx_share_of_exam_pct": 4.29,
          "page": "https://passfar.com/blueprint/far-iii-d-income-taxes/"
        },
        {
          "group": "FAR-III-E",
          "title": "Fair Value Measurements",
          "approx_share_of_exam_pct": 4.29,
          "page": "https://passfar.com/blueprint/far-iii-e-fair-value/"
        },
        {
          "group": "FAR-III-F",
          "title": "Lessee Accounting",
          "approx_share_of_exam_pct": 4.29,
          "page": "https://passfar.com/blueprint/far-iii-f-lessee-accounting/"
        },
        {
          "group": "FAR-III-G",
          "title": "Subsequent Events",
          "approx_share_of_exam_pct": 4.29,
          "page": "https://passfar.com/blueprint/far-iii-g-subsequent-events/"
        }
      ]
    }
  ],
  "skill_levels": [
    {
      "skill": "Remembering and Understanding",
      "low_pct": 5,
      "high_pct": 15
    },
    {
      "skill": "Application",
      "low_pct": 45,
      "high_pct": 55
    },
    {
      "skill": "Analysis",
      "low_pct": 35,
      "high_pct": 45
    }
  ],
  "group_count": 22,
  "source": "AICPA CPA Exam Blueprints",
  "source_url": "https://www.aicpa-cima.com/resources/download/learn-what-is-tested-on-the-cpa-exam",
  "checked": "2026-09-05",
  "primary_source_verified": false,
  "note": "Area and skill weight ranges are as published by the AICPA and compiled by third parties; we have not read them out of the primary PDF. The download page linked here was checked on 2026-09-05 and serves CPA Exam Blueprints 2026.pdf. approx_share_of_exam_pct is OUR derivation, not an AICPA figure: the area's mid-range weight divided evenly among its groups. The AICPA publishes weights at area level only."
}