Condensed reference for the 2026 AICPA FAR blueprint. 3 content areas, 22 groups, weights, and study priority framework. Source: AICPA Blueprints.
Area I
Financial Reporting
30–40%
6 groups
Area II
Select Balance Sheet Accounts
30–40%
9 groups
Area III
Select Transactions
25–35%
7 groups
| Group | Description |
|---|---|
| A | For-Profit Entities 1. Conceptual Framework · 2. Financial Statements · 3. Interim Reporting · 4. Segment Reporting · 5. SEC Reporting · 6. Special Purpose Frameworks · 7. Ratio Analysis |
| B | Not-for-Profit (NFP) Entities 1. Financial Statements of NFPs · 2. Revenue Recognition (Contributions) · 3. Expenses · 4. NFP-Specific Topics |
| C | State & Local Government Entities 1. Government-Wide & Fund Financial Statements · 2. Deriving/Reconciling Government-Wide & Fund Statements |
| D | Public Company Reporting |
| E | Special Purpose Frameworks |
| F | Ratio Analysis |
| Group | Description |
|---|---|
| A | Cash & Cash Equivalents |
| B | Trade Receivables |
| C | Inventory |
| D | Property, Plant & Equipment |
| E | Investments 1. Equity Method · 2. Debt & Equity Securities · 3. Derivatives & Hedging |
| F | Intangible Assets |
| G | Payables & Accrued Liabilities |
| H | Long-Term Debt 1. Bonds Payable · 2. Debt Covenants & Modifications |
| I | Equity |
| Group | Description |
|---|---|
| A | Accounting Changes & Error Corrections |
| B | Contingencies & Commitments |
| C | Revenue Recognition |
| D | Income Taxes |
| E | Fair Value Measurements |
| F | Leases |
| G | Subsequent Events |
Not all blueprint areas deserve equal study time. Priority should be determined by two factors: the weight of the area on the exam and your current performance level in that area.
| Priority | Criteria | Study Allocation |
|---|---|---|
| Highest | High blueprint weight + Weaker rating | 40-50% of study hours |
| High | High weight + Comparable, or moderate weight + Weaker | 25-35% of study hours |
| Moderate | Moderate weight + Comparable | 15-20% of study hours |
| Maintenance | Any weight + Stronger rating | 5-10% of study hours |
This is the principle behind the Score-to-Blueprint Method: allocate study time proportionally to blueprint weight and inversely to current performance.
This page is designed to be print-friendly. Use your browser's print function (Ctrl/Cmd + P) to save a PDF or print a physical copy for your study area.
Want to see where you stand against this blueprint? Take the free 7-minute diagnostic.
Start the Free DiagnosticAlready taken the diagnostic? See the full FAR system →