PocketCPA

Which accounting standards does the CPA Exam test?

The CPA Exam is tested against 457 distinct pieces of authoritative literature across its six sections, spanning 34 families including ASC, AU-C, the Internal Revenue Code, GASB, PCAOB auditing standards and the NIST and ISO frameworks. The AICPA blueprint names the standards behind its topics only for FAR, so this index is built from PocketCPA's lesson citations and item sources.

Every standard, and the blueprint groups that test it

StandardSectionsBlueprint groups
IRC Sec. 704REG, TCPREG.IV.B, REG.V.D, REG.V.E, TCP.I.B, TCP.II.C, TCP.III.A, TCP.III.D, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 752REG, TCPREG.IV.D, REG.V.D, REG.V.E, TCP.II.C, TCP.III.A, TCP.III.C, TCP.III.D, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 707REG, TCPREG.IV.B, REG.V.D, REG.V.E, TCP.II.C, TCP.III.A, TCP.III.D, TCP.IV.A, TCP.IV.B, TCP.IV.C
AR-C 90AUDAUD.I.B, AUD.I.C, AUD.II.B, AUD.II.E, AUD.III.F, AUD.III.G, AUD.IV.B, AUD.IV.C
ASC 210BAR, FARBAR.I.A, BAR.I.B, BAR.II.G, BAR.II.H, BAR.III.C, FAR.I.A, FAR.II.A, FAR.III.B
IRC Sec. 1015REG, TCPREG.II.B, REG.III.A, REG.IV.A, REG.IV.E, TCP.I.C, TCP.IV.B, TCP.IV.C
IRC Sec. 267REG, TCPREG.III.A, REG.IV.D, REG.V.A, TCP.I.C, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 721REG, TCPREG.V.D, REG.V.E, TCP.III.A, TCP.III.D, TCP.IV.A, TCP.IV.B, TCP.IV.C
Treasury RegulationsREG, TCPREG.II.D, REG.IV.D, REG.V.A, REG.V.D, REG.V.E, REG.V.F, TCP.II.D
ASC 305BAR, FARBAR.I.A, BAR.I.B, BAR.II.G, BAR.II.H, BAR.III.C, FAR.II.A
ASC 805BAR, FARBAR.II.F, FAR.II.F, FAR.II.I, FAR.III.G, FAR.III.H, FAR.III.I
ASC 810BAR, FARBAR.I.A, BAR.I.B, BAR.II.G, BAR.II.H, BAR.III.C, FAR.III.G
AU-C 501AUDAUD.II.F, AUD.II.G, AUD.III.A, AUD.III.B, AUD.III.D, AUD.III.E
AU-C 705AUDAUD.I.C, AUD.II.G, AUD.III.G, AUD.IV.A, AUD.IV.D, AUD.IV.E
IRC Sec. 102REG, TCPREG.II.B, REG.IV.A, REG.IV.E, TCP.I.C, TCP.IV.B, TCP.IV.C
IRC Sec. 1366REG, TCPREG.IV.B, REG.IV.D, REG.V.C, TCP.I.B, TCP.II.B, TCP.III.C
IRC Sec. 351REG, TCPREG.V.B, TCP.II.A, TCP.III.A, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 368REG, TCPREG.V.B, TCP.II.A, TCP.III.A, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 61REG, TCPREG.II.B, REG.III.A, REG.IV.A, REG.IV.E, REG.V.C, TCP.I.C
IRC Sec. 731REG, TCPREG.V.D, REG.V.E, TCP.II.C, TCP.III.A, TCP.III.D, TCP.IV.C
PCAOB AS 1105AUDAUD.II.B, AUD.II.F, AUD.III.A, AUD.III.B, AUD.III.D, AUD.III.E
PCAOB AS 2201AUDAUD.I.F, AUD.II.C, AUD.III.F, AUD.III.H, AUD.IV.B, AUD.IV.D
PCAOB AS 2810AUDAUD.I.B, AUD.II.D, AUD.II.E, AUD.III.C, AUD.III.E, AUD.III.F
Uniform Commercial CodeREGREG.II.B, REG.II.C, REG.III.A, REG.IV.A, REG.IV.E, REG.V.C
AICPA Trust Services CriteriaISCISC.I.A, ISC.II.A, ISC.II.C, ISC.III.A, ISC.III.B
ASC 250FARFAR.II.D, FAR.II.F, FAR.III.A, FAR.III.B, FAR.III.I
ASC 350BAR, FARBAR.II.A, BAR.II.B, BAR.II.E, FAR.II.F, FAR.III.G
AT-C 105AUD, ISCAUD.I.C, AUD.IV.B, AUD.IV.C, ISC.III.A, ISC.III.B
AT-C 205AUD, ISCAUD.I.C, AUD.IV.B, ISC.II.A, ISC.III.A, ISC.III.B
AT-C 320AUD, ISCAUD.IV.B, ISC.I.A, ISC.II.A, ISC.III.A, ISC.III.B
AU-C 330AUDAUD.II.B, AUD.II.C, AUD.II.E, AUD.II.F, AUD.III.D
AU-C 500AUDAUD.I.B, AUD.II.F, AUD.III.A, AUD.III.B, AUD.III.D
COSOISCISC.I.A, ISC.II.A, ISC.II.B, ISC.III.A, ISC.III.B
IRC Sec. 1REG, TCPREG.III.B, REG.IV.E, REG.IV.F, TCP.III.B, TCP.IV.B
IRC Sec. 101REG, TCPREG.II.B, REG.IV.A, REG.IV.E, REG.V.A, TCP.I.D
IRC Sec. 1012REG, TCPREG.II.B, REG.III.A, REG.IV.A, REG.IV.E, TCP.I.C
IRC Sec. 1014REG, TCPREG.II.B, REG.III.A, REG.IV.A, REG.IV.E, TCP.I.D
IRC Sec. 1016REGREG.II.B, REG.III.A, REG.III.B, REG.IV.A, REG.IV.E
IRC Sec. 1031REG, TCPREG.III.A, TCP.III.A, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 1041REG, TCPREG.II.B, REG.III.A, REG.IV.A, REG.IV.E, TCP.IV.A
IRC Sec. 1211REG, TCPREG.IV.D, REG.IV.F, REG.V.A, REG.V.B, TCP.IV.B
IRC Sec. 1362REG, TCPREG.II.E, REG.V.C, REG.V.E, TCP.II.B, TCP.III.C
IRC Sec. 1363REG, TCPREG.II.E, REG.IV.B, REG.V.A, TCP.III.B, TCP.III.C
IRC Sec. 1402REG, TCPREG.II.D, REG.IV.B, REG.IV.F, REG.V.E, TCP.III.C
IRC Sec. 164REGREG.II.B, REG.II.D, REG.III.A, REG.IV.C, REG.IV.F
IRC Sec. 170REG, TCPREG.IV.C, REG.V.A, REG.V.B, TCP.I.D, TCP.II.A
IRC Sec. 2503TCPTCP.I.C, TCP.I.D, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 357REG, TCPREG.V.B, TCP.III.A, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 362REG, TCPREG.V.B, TCP.III.A, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 465REG, TCPREG.IV.B, REG.IV.D, REG.V.E, TCP.I.B, TCP.IV.B
IRC Sec. 469REG, TCPREG.IV.B, REG.IV.D, REG.V.E, TCP.I.B, TCP.IV.B
IRC Sec. 705REG, TCPREG.IV.B, REG.V.D, REG.V.E, TCP.II.C, TCP.III.D
NIST SP 800-53ISCISC.I.A, ISC.II.A, ISC.II.B, ISC.II.C, ISC.II.D
PCAOB AS 2110AUDAUD.II.A, AUD.II.B, AUD.II.C, AUD.II.D, AUD.II.E
PCAOB AS 3105AUDAUD.I.D, AUD.III.E, AUD.III.F, AUD.III.H, AUD.IV.A
AICPA Code of Professional ConductAUD, REGAUD.I.A, AUD.I.G, AUD.II.A, REG.I.B
ASC 260BAR, FARBAR.II.J, FAR.I.D, FAR.II.I, FAR.III.I
AU-C 200AUDAUD.I.A, AUD.I.B, AUD.I.C, AUD.II.E
AU-C 240AUDAUD.I.B, AUD.I.F, AUD.II.E, AUD.II.G
AU-C 315AUDAUD.II.B, AUD.II.C, AUD.II.E, AUD.III.B
AU-C 570AUDAUD.I.B, AUD.II.G, AUD.III.E, AUD.IV.A
GASB 34BAR, FARBAR.III.A, BAR.III.B, BAR.III.C, FAR.I.F
GASB 63BAR, FARBAR.III.A, BAR.III.B, BAR.III.C, FAR.I.F
GASB 65BAR, FARBAR.III.A, BAR.III.B, BAR.III.C, FAR.I.F
IRC Sec. 103REGREG.II.B, REG.IV.A, REG.IV.E, REG.V.A
IRC Sec. 11REG, TCPREG.V.A, REG.V.B, TCP.II.A, TCP.III.B
IRC Sec. 1212REG, TCPREG.IV.D, REG.V.B, TCP.II.A, TCP.IV.B
IRC Sec. 1245REG, TCPREG.III.A, REG.III.B, REG.IV.B, TCP.IV.B
IRC Sec. 1361REG, TCPREG.II.E, REG.V.C, TCP.II.B, TCP.III.C
IRC Sec. 1367REG, TCPREG.IV.B, REG.V.C, TCP.II.B, TCP.III.C
IRC Sec. 1377REG, TCPREG.IV.B, REG.V.C, TCP.II.B, TCP.III.C
IRC Sec. 1411REG, TCPREG.IV.F, TCP.I.A, TCP.III.B, TCP.III.C
IRC Sec. 162REG, TCPREG.IV.C, REG.V.A, TCP.II.A, TCP.III.B
IRC Sec. 172REG, TCPREG.IV.D, REG.V.B, TCP.II.A, TCP.III.B
IRC Sec. 179REG, TCPREG.III.B, REG.IV.B, REG.V.A, TCP.IV.B
IRC Sec. 243REG, TCPREG.V.A, REG.V.B, TCP.II.A, TCP.III.B
IRC Sec. 2513TCPTCP.I.C, TCP.IV.A, TCP.IV.B, TCP.IV.C
IRC Sec. 301REG, TCPREG.IV.A, REG.V.B, TCP.II.A, TCP.III.B
IRC Sec. 358REG, TCPREG.V.B, TCP.III.A, TCP.IV.A, TCP.IV.C
IRC Sec. 453REG, TCPREG.III.B, REG.V.A, TCP.I.A, TCP.IV.C
IRC Sec. 461REG, TCPREG.IV.D, REG.V.A, TCP.I.B, TCP.IV.B
IRC Sec. 702REG, TCPREG.IV.B, REG.V.D, REG.V.E, TCP.III.D
IRC Sec. 722REG, TCPREG.V.E, TCP.III.A, TCP.III.D, TCP.IV.C
IRC Sec. 723REG, TCPREG.V.D, TCP.II.C, TCP.III.A, TCP.III.D
IRC Sec. 743REG, TCPREG.V.D, TCP.II.C, TCP.III.D, TCP.IV.C
IRC Sec. 754REG, TCPREG.V.D, TCP.II.C, TCP.III.A, TCP.III.D
PCAOB AS 1101AUDAUD.I.C, AUD.II.B, AUD.II.D, AUD.II.E
PCAOB AS 1215AUDAUD.I.B, AUD.I.E, AUD.I.G, AUD.II.F
PCAOB AS 2105AUDAUD.I.B, AUD.II.D, AUD.III.C, AUD.III.F
PCAOB AS 2301AUDAUD.I.B, AUD.II.E, AUD.III.A, AUD.III.D
PCAOB AS 2401AUDAUD.I.B, AUD.I.F, AUD.II.E, AUD.III.E
SSAE 18ISCISC.I.A, ISC.II.A, ISC.III.A, ISC.III.B
ASC 205FARFAR.I.A, FAR.I.C, FAR.III.I
ASC 230BAR, FARBAR.I.A, FAR.I.A, FAR.II.A
ASC 321FARFAR.II.B, FAR.II.E, FAR.III.E
ASC 360BAR, FARBAR.II.A, FAR.II.D, FAR.II.F
ASC 450FARFAR.II.G, FAR.III.B, FAR.III.I
ASC 460FARFAR.II.G, FAR.III.B, FAR.III.I
ASC 606BAR, FARBAR.II.C, FAR.III.B, FAR.III.C
ASC 718BAR, FARBAR.II.D, FAR.II.I, FAR.III.H
ASC 730BAR, FARBAR.II.E, FAR.II.F, FAR.III.G
ASC 740BAR, FARBAR.II.J, FAR.I.C, FAR.III.D
ASC 815BARBAR.I.A, BAR.I.B, BAR.II.H
ASC 835FARFAR.II.D, FAR.II.G, FAR.II.H
AU-C 210AUDAUD.I.C, AUD.I.D, AUD.II.A
AU-C 220AUDAUD.I.C, AUD.I.G, AUD.II.A
AU-C 265AUDAUD.I.F, AUD.III.F, AUD.IV.C
AU-C 320AUD, ISCAUD.I.B, AUD.II.D, ISC.III.A
AU-C 402AUD, ISCAUD.III.E, ISC.I.A, ISC.III.B
AU-C 550AUDAUD.I.B, AUD.II.G, AUD.III.E
AU-C 580AUDAUD.I.B, AUD.III.F, AUD.III.G
GASB 54BAR, FARBAR.III.A, BAR.III.C, FAR.I.F
IRC Sec. 1091REG, TCPREG.III.A, REG.IV.D, TCP.IV.A
IRC Sec. 1223REGREG.II.B, REG.III.A, REG.IV.A
IRC Sec. 1231REG, TCPREG.III.B, REG.IV.B, TCP.IV.B
IRC Sec. 1368REG, TCPREG.V.C, TCP.II.B, TCP.III.C
IRC Sec. 1374REG, TCPREG.V.C, TCP.II.B, TCP.III.C
IRC Sec. 168REG, TCPREG.III.B, REG.V.A, TCP.IV.B
IRC Sec. 246REG, TCPREG.V.A, REG.V.B, TCP.II.A
IRC Sec. 275REG, TCPREG.V.A, TCP.I.A, TCP.III.B
IRC Sec. 3101REG, TCPREG.II.D, TCP.III.B, TCP.III.C
IRC Sec. 3111REG, TCPREG.II.D, TCP.III.B, TCP.III.C
IRC Sec. 3121REG, TCPREG.II.D, REG.V.C, TCP.III.B
IRC Sec. 331REG, TCPREG.V.B, TCP.II.A, TCP.III.A
IRC Sec. 542REG, TCPREG.IV.D, REG.V.B, TCP.III.B
IRC Sec. 55REG, TCPREG.IV.F, TCP.I.A, TCP.II.A
IRC Sec. 6662REGREG.I.A, REG.I.C, REG.I.D
IRC Sec. 701REGREG.II.E, REG.IV.B, REG.V.D
IRC Sec. 708REG, TCPREG.V.D, REG.V.E, TCP.III.A
IRC Sec. 7701REGREG.I.A, REG.II.E, REG.V.E
NIST SP 800-34ISCISC.I.A, ISC.I.B, ISC.II.D
PCAOB AS 1000AUDAUD.I.A, AUD.I.B, AUD.I.C
PCAOB AS 1220AUDAUD.I.A, AUD.I.C, AUD.I.G
PCAOB AS 1301AUDAUD.I.D, AUD.I.F, AUD.II.A
PCAOB AS 2315AUDAUD.II.D, AUD.III.A, AUD.III.C
PCAOB AS 2415AUDAUD.I.B, AUD.III.E, AUD.IV.A
PCAOB AS 3305AUD, FARAUD.IV.D, AUD.IV.E, FAR.I.E
Treasury Circular 230REGREG.I.A, REG.I.B, REG.I.D
AR-C 70AUDAUD.I.C, AUD.IV.C
AR-C 80AUDAUD.I.C, AUD.IV.C
ASC 270BAR, FARBAR.II.J, FAR.I.C
ASC 275FARFAR.I.A, FAR.I.C
ASC 280BAR, FARBAR.II.J, FAR.I.C
ASC 323FARFAR.II.E, FAR.II.F
ASC 326FARFAR.II.B, FAR.II.E
ASC 340BAR, FARBAR.II.C, FAR.III.C
ASC 410FARFAR.II.D, FAR.III.B
ASC 480FARFAR.II.H, FAR.III.G
ASC 505FARFAR.I.A, FAR.II.I
ASC 825FARFAR.II.E, FAR.III.E
ASC 830BARBAR.I.A, BAR.II.G
ASC 842BAR, FARBAR.II.I, FAR.III.F
ASC 855FARFAR.III.B, FAR.III.I
ASC 985BARBAR.II.B, BAR.II.E
AT-C 215AUDAUD.I.C, AUD.IV.B
AU-C 230AUDAUD.I.B, AUD.I.E
AU-C 250AUDAUD.II.G, AUD.IV.D
AU-C 300AUDAUD.II.A, AUD.II.F
AU-C 450AUDAUD.II.D, AUD.III.F
AU-C 505AUDAUD.III.B, AUD.III.D
AU-C 510AUDAUD.III.D, AUD.III.E
AU-C 520AUDAUD.III.A, AUD.III.D
AU-C 540AUDAUD.II.G, AUD.III.E
AU-C 560AUDAUD.III.E, AUD.III.H
AU-C 600AUDAUD.II.F, AUD.III.E
AU-C 620AUDAUD.II.F, AUD.III.B
AU-C 720AUDAUD.IV.A, AUD.IV.E
AU-C 800AUD, FARAUD.IV.E, FAR.I.E
CCPAISCISC.II.A, ISC.II.C
COBITISCISC.I.A, ISC.II.A
GAGAS (Yellow Book)AUDAUD.I.A, AUD.IV.D
GAO Green BookISCISC.I.A, ISC.II.A
GASB 33BAR, FARBAR.III.C, FAR.I.F
GASB 68BAR, FARBAR.III.C, FAR.I.F
GASB 84BAR, FARBAR.III.C, FAR.I.F
GDPRISCISC.II.A, ISC.II.C
Gramm-Leach-Bliley ActISCISC.II.A, ISC.II.C
HIPAAISCISC.II.A, ISC.II.C
IRC Sec. 1033REG, TCPREG.III.A, TCP.IV.A
IRC Sec. 108REG, TCPREG.IV.A, TCP.I.A
IRC Sec. 1202TCPTCP.II.A, TCP.III.B
IRC Sec. 121REG, TCPREG.IV.A, TCP.IV.A
IRC Sec. 1239REG, TCPREG.III.B, TCP.IV.C
IRC Sec. 1244REG, TCPREG.IV.D, TCP.III.B
IRC Sec. 1250REG, TCPREG.III.B, TCP.IV.B
IRC Sec. 132REGREG.IV.A, REG.IV.E
IRC Sec. 1401REGREG.II.D, REG.IV.F
IRC Sec. 1501TCPTCP.II.A, TCP.III.B
IRC Sec. 1502TCPTCP.II.A, TCP.III.B
IRC Sec. 1504TCPTCP.II.A, TCP.III.B
IRC Sec. 197REG, TCPREG.III.B, TCP.IV.B
IRC Sec. 199AREG, TCPREG.IV.C, TCP.I.A
IRC Sec. 213REG, TCPREG.IV.C, TCP.I.D
IRC Sec. 219REG, TCPREG.IV.C, TCP.I.D
IRC Sec. 223REG, TCPREG.IV.C, TCP.I.D
IRC Sec. 248REGREG.V.A, REG.V.B
IRC Sec. 25AREG, TCPREG.IV.F, TCP.I.D
IRC Sec. 280FREG, TCPREG.III.B, TCP.IV.B
IRC Sec. 291REGREG.III.B, REG.V.A
IRC Sec. 302REG, TCPREG.V.B, TCP.III.B
IRC Sec. 316REGREG.IV.A, REG.V.B
IRC Sec. 332TCPTCP.II.A, TCP.III.A
IRC Sec. 336TCPTCP.III.A, TCP.III.B
IRC Sec. 4941REG, TCPREG.V.F, TCP.II.E
IRC Sec. 4958REG, TCPREG.V.F, TCP.II.E
IRC Sec. 501REG, TCPREG.V.F, TCP.II.E
IRC Sec. 511REG, TCPREG.V.F, TCP.II.E
IRC Sec. 512REG, TCPREG.V.F, TCP.II.E
IRC Sec. 513REG, TCPREG.V.F, TCP.II.E
IRC Sec. 514REG, TCPREG.V.F, TCP.II.E
IRC Sec. 53TCPTCP.I.A, TCP.II.A
IRC Sec. 531TCPTCP.II.A, TCP.III.B
IRC Sec. 535REG, TCPREG.V.B, TCP.III.B
IRC Sec. 541TCPTCP.II.A, TCP.III.B
IRC Sec. 56REG, TCPREG.IV.F, TCP.I.A
IRC Sec. 57REG, TCPREG.IV.F, TCP.I.A
IRC Sec. 6031REGREG.IV.B, REG.V.E
IRC Sec. 62REG, TCPREG.IV.C, TCP.I.D
IRC Sec. 63REGREG.IV.C, REG.V.A
IRC Sec. 6501REGREG.I.C, REG.I.D
IRC Sec. 6511REGREG.I.C, REG.I.D
IRC Sec. 6654REG, TCPREG.I.C, TCP.I.A
IRC Sec. 6655REG, TCPREG.V.B, TCP.II.A
IRC Sec. 6663REGREG.I.C, REG.I.D
IRC Sec. 6664REGREG.I.C, REG.I.D
IRC Sec. 6695REGREG.I.A, REG.I.D
IRC Sec. 71REGREG.IV.A, REG.IV.E
IRC Sec. 72REG, TCPREG.IV.A, TCP.I.D
IRC Sec. 7216REGREG.I.A, REG.I.D
IRC Sec. 734TCPTCP.II.C, TCP.III.D
IRC Sec. 751REG, TCPREG.V.D, TCP.II.C
IRC Sec. 7525REGREG.I.A, REG.I.D
IRC Sec. 7872REG, TCPREG.IV.A, TCP.IV.C
NIST Cybersecurity FrameworkISCISC.II.A, ISC.II.D
PCAOB AS 1201AUDAUD.II.A, AUD.II.F
PCAOB AS 1305AUDAUD.I.F, AUD.III.F
PCAOB AS 2101AUDAUD.II.A, AUD.II.F
PCAOB AS 2310AUDAUD.I.B, AUD.III.D
PCAOB AS 2505AUDAUD.III.E, AUD.III.H
PCAOB AS 2601AUDAUD.III.E, AUD.IV.B
PCAOB AS 2710AUDAUD.IV.A, AUD.IV.E
PCAOB AS 2805AUDAUD.III.G, AUD.III.H
PCAOB AS 2901AUDAUD.I.E, AUD.III.H
PCAOB AS 4105AUDAUD.III.H, AUD.IV.C
Sarbanes-Oxley ActISCISC.I.A, ISC.II.A
SEC rules under the Exchange ActBAR, REGBAR.II.J, REG.I.D
SSAE 21ISCISC.III.A, ISC.III.B
AICPA Statements on Standards for Tax ServicesREGREG.I.A
AR-C 60AUDAUD.IV.C
ASC 220FARFAR.I.A
ASC 235FARFAR.I.A
ASC 310FARFAR.II.B
ASC 320FARFAR.II.E
ASC 330FARFAR.II.C
ASC 405FARFAR.II.G
ASC 420FARFAR.II.G
ASC 440FARFAR.III.B
ASC 470FARFAR.II.H
ASC 605BARBAR.II.C
ASC 610FARFAR.III.C
ASC 710FARFAR.II.G
ASC 712FARFAR.II.G
ASC 715BARBAR.II.K
ASC 720BARBAR.II.E
ASC 820FARFAR.III.E
ASC 845FARFAR.II.I
ASC 958FARFAR.I.B
ASC 960BARBAR.II.K
ASC 962BARBAR.II.K
ASC 965BARBAR.II.K
AT-C 206ISCISC.III.A
AT-C 210AUDAUD.IV.B
AT-C 305AUDAUD.IV.B
AT-C 315AUDAUD.IV.D
AU-C 260AUDAUD.I.F
AU-C 530AUDAUD.III.C
AU-C 585AUDAUD.III.H
AU-C 610AUDAUD.II.F
AU-C 700AUDAUD.IV.A
AU-C 701AUDAUD.IV.A
AU-C 706AUDAUD.IV.A
AU-C 708AUDAUD.IV.A
AU-C 710AUDAUD.IV.A
AU-C 725AUDAUD.IV.E
AU-C 730AUDAUD.IV.E
AU-C 805AUDAUD.IV.E
AU-C 806AUDAUD.IV.D
AU-C 810AUDAUD.IV.E
AU-C 920AUDAUD.IV.E
AU-C 930AUDAUD.IV.C
AU-C 935AUDAUD.IV.D
ERISAREGREG.II.D
GASB 103BARBAR.III.A
GASB 44BARBAR.III.A
GASB 61FARFAR.I.F
GASB 75FARFAR.I.F
GASB 87FARFAR.I.F
GASB 9FARFAR.I.F
GASB 96FARFAR.I.F
GASB 98BARBAR.III.A
IAS 2FARFAR.II.C
IRC Sec. 1035TCPTCP.I.D
IRC Sec. 117REGREG.IV.A
IRC Sec. 119REGREG.IV.A
IRC Sec. 1222TCPTCP.IV.B
IRC Sec. 1256TCPTCP.IV.B
IRC Sec. 129REGREG.IV.A
IRC Sec. 1371REGREG.V.C
IRC Sec. 1372TCPTCP.III.C
IRC Sec. 1375REGREG.V.C
IRC Sec. 1378TCPTCP.III.C
IRC Sec. 152REGREG.IV.E
IRC Sec. 163REGREG.IV.C
IRC Sec. 165REGREG.IV.C
IRC Sec. 166REGREG.V.A
IRC Sec. 183REGREG.IV.D
IRC Sec. 195REGREG.V.A
IRC Sec. 2REGREG.IV.E
IRC Sec. 2010TCPTCP.I.D
IRC Sec. 2035TCPTCP.I.D
IRC Sec. 2042TCPTCP.I.D
IRC Sec. 21REGREG.IV.F
IRC Sec. 215REGREG.IV.E
IRC Sec. 221REGREG.IV.C
IRC Sec. 24REGREG.IV.F
IRC Sec. 2505TCPTCP.I.C
IRC Sec. 26REGREG.IV.F
IRC Sec. 2612TCPTCP.I.C
IRC Sec. 263AREGREG.V.A
IRC Sec. 264REGREG.V.A
IRC Sec. 265REGREG.V.A
IRC Sec. 274REGREG.V.A
IRC Sec. 3102REGREG.II.D
IRC Sec. 311REGREG.V.B
IRC Sec. 32REGREG.IV.F
IRC Sec. 3301REGREG.II.D
IRC Sec. 3302REGREG.II.D
IRC Sec. 3306REGREG.II.D
IRC Sec. 337REGREG.V.B
IRC Sec. 3403REGREG.II.D
IRC Sec. 3509REGREG.II.D
IRC Sec. 39REGREG.IV.F
IRC Sec. 401TCPTCP.I.D
IRC Sec. 402TCPTCP.I.D
IRC Sec. 402ATCPTCP.I.D
IRC Sec. 404REGREG.V.A
IRC Sec. 408TCPTCP.I.D
IRC Sec. 408ATCPTCP.I.D
IRC Sec. 414TCPTCP.I.D
IRC Sec. 448REGREG.V.B
IRC Sec. 451REGREG.V.A
IRC Sec. 4911REGREG.V.F
IRC Sec. 4940TCPTCP.II.E
IRC Sec. 4942TCPTCP.II.E
IRC Sec. 4943TCPTCP.II.E
IRC Sec. 4944TCPTCP.II.E
IRC Sec. 4945TCPTCP.II.E
IRC Sec. 4946REGREG.V.F
IRC Sec. 4955REGREG.V.F
IRC Sec. 4973TCPTCP.I.D
IRC Sec. 4974TCPTCP.I.D
IRC Sec. 4980HREGREG.II.D
IRC Sec. 507REGREG.V.F
IRC Sec. 508REGREG.V.F
IRC Sec. 509REGREG.V.F
IRC Sec. 529TCPTCP.I.D
IRC Sec. 530TCPTCP.I.D
IRC Sec. 532TCPTCP.III.B
IRC Sec. 537TCPTCP.III.B
IRC Sec. 543TCPTCP.III.B
IRC Sec. 545TCPTCP.III.B
IRC Sec. 547TCPTCP.III.B
IRC Sec. 561TCPTCP.III.B
IRC Sec. 56ATCPTCP.II.A
IRC Sec. 59TCPTCP.II.A
IRC Sec. 6013REGREG.IV.E
IRC Sec. 6033REGREG.V.F
IRC Sec. 6107REGREG.I.A
IRC Sec. 6157REGREG.II.D
IRC Sec. 6212REGREG.I.C
IRC Sec. 6213REGREG.I.C
IRC Sec. 641TCPTCP.II.D
IRC Sec. 6413REGREG.II.D
IRC Sec. 642TCPTCP.II.D
IRC Sec. 643TCPTCP.II.D
IRC Sec. 6502REGREG.I.C
IRC Sec. 6503REGREG.I.C
IRC Sec. 651TCPTCP.II.D
IRC Sec. 6513REGREG.I.C
IRC Sec. 652TCPTCP.II.D
IRC Sec. 6532REGREG.I.C
IRC Sec. 6601REGREG.I.C
IRC Sec. 661TCPTCP.II.D
IRC Sec. 662TCPTCP.II.D
IRC Sec. 6621TCPTCP.I.A
IRC Sec. 663TCPTCP.II.D
IRC Sec. 6651REGREG.I.C
IRC Sec. 6652REGREG.V.F
IRC Sec. 6672REGREG.II.D
IRC Sec. 6694REGREG.I.A
IRC Sec. 67REGREG.IV.C
IRC Sec. 6701REGREG.I.A
IRC Sec. 671TCPTCP.II.D
IRC Sec. 6713REGREG.I.D
IRC Sec. 673TCPTCP.II.D
IRC Sec. 674TCPTCP.II.D
IRC Sec. 675TCPTCP.II.D
IRC Sec. 676TCPTCP.II.D
IRC Sec. 677TCPTCP.II.D
IRC Sec. 68REGREG.IV.C
IRC Sec. 703REGREG.IV.B
IRC Sec. 706REGREG.IV.B
IRC Sec. 732REGREG.V.D
IRC Sec. 733REGREG.V.D
IRC Sec. 735REGREG.V.D
IRC Sec. 736REGREG.V.D
IRC Sec. 7407REGREG.I.B
IRC Sec. 7602REGREG.I.C
IRC Sec. 7605REGREG.I.C
IRC Sec. 7703REGREG.IV.E
IRC Sec. 7803REGREG.I.C
IRC Sec. 86REGREG.IV.A
IRC Sec. 904REGREG.IV.F
ISO/IEC 27001ISCISC.II.A
ISO/IEC 27002ISCISC.II.A
ITILISCISC.II.A
NIST SP 800-145ISCISC.I.A
NIST SP 800-171ISCISC.II.A
NIST SP 800-207ISCISC.II.B
NIST SP 800-37ISCISC.II.A
NIST SP 800-61ISCISC.II.D
NIST SP 800-61rISCISC.II.D
NIST SP 800-63-4ISCISC.II.B
NIST SP 800-63BISCISC.II.B
NIST SP 800-88ISCISC.II.C
PCAOB AS 1206AUDAUD.II.F
PCAOB AS 1210AUDAUD.II.F
PCAOB AS 2305AUDAUD.III.D
PCAOB AS 2410AUDAUD.III.E
PCAOB AS 2501AUDAUD.III.E
PCAOB AS 2510AUDAUD.III.E
PCAOB AS 2605AUDAUD.II.F
PCAOB AS 2610AUDAUD.III.E
PCAOB AS 2701AUDAUD.IV.E
PCAOB AS 2705AUDAUD.IV.E
PCAOB AS 2801AUDAUD.III.H
PCAOB AS 2905AUDAUD.III.H
PCAOB AS 3101AUDAUD.IV.A
PCAOB AS 3110AUDAUD.III.H
PCAOB AS 4101AUDAUD.III.H
PCAOB AS 6101AUDAUD.IV.E
PCAOB AS 6110AUDAUD.IV.D
PCI DSSISCISC.II.A
SEC Regulation S-XAUDAUD.I.A
SQMS 1AUDAUD.I.G
SQMS 2AUDAUD.I.G
Uniform Accountancy ActREGREG.I.B

Is ASC 606 tested on the CPA Exam?

Yes. ASC 606 is tested in BAR and FAR, across 3 blueprint groups: FAR.III.B (Contingencies & commitments), FAR.III.C (Revenue recognition), BAR.II.C (Revenue recognition).

Is ASC 842 tested on the CPA Exam?

Yes. ASC 842 is tested in BAR and FAR, across 2 blueprint groups: FAR.III.F (Leases), BAR.II.I (Leases).

Is ASC 326 tested on the CPA Exam?

Yes. ASC 326 is tested in FAR, across 2 blueprint groups: FAR.II.B (Trade receivables), FAR.II.E (Investments).

Is ASC 805 tested on the CPA Exam?

Yes. ASC 805 is tested in BAR and FAR, across 6 blueprint groups: FAR.II.F (Intangible assets & goodwill), FAR.II.I (Equity), FAR.III.G (Business combinations & consolidation), FAR.III.H (Stock compensation), FAR.III.I (Subsequent events), BAR.II.F (Business combinations).

Is ASC 740 tested on the CPA Exam?

Yes. ASC 740 is tested in BAR and FAR, across 3 blueprint groups: FAR.I.C (Public-company & periodic reporting), FAR.III.D (Accounting for income taxes), BAR.II.J (Public company reporting topics).

Is ASC 718 tested on the CPA Exam?

Yes. ASC 718 is tested in BAR and FAR, across 3 blueprint groups: FAR.II.I (Equity), FAR.III.H (Stock compensation), BAR.II.D (Stock compensation (share-based payments)).

Is ASC 820 tested on the CPA Exam?

Yes. ASC 820 is tested in FAR, across 1 blueprint group: FAR.III.E (Fair value measurement).

Is ASC 350 tested on the CPA Exam?

Yes. ASC 350 is tested in BAR and FAR, across 5 blueprint groups: FAR.II.F (Intangible assets & goodwill), FAR.III.G (Business combinations & consolidation), BAR.II.A (Indefinite-lived intangible assets, including goodwill), BAR.II.B (Internally developed software), BAR.II.E (Research and development costs).

Is ASC 810 tested on the CPA Exam?

Yes. ASC 810 is tested in BAR and FAR, across 6 blueprint groups: FAR.III.G (Business combinations & consolidation), BAR.I.A (Current period/historical analysis, including the use of data), BAR.I.B (Prospective analysis, including the use of data), BAR.II.G (Consolidated financial statements), BAR.II.H (Derivatives and hedge accounting), BAR.III.C (Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation).

Is ASC 230 tested on the CPA Exam?

Yes. ASC 230 is tested in BAR and FAR, across 3 blueprint groups: FAR.I.A (General-purpose financial statements: for-profit entities), FAR.II.A (Cash & cash equivalents), BAR.I.A (Current period/historical analysis, including the use of data).

Is ASC 260 tested on the CPA Exam?

Yes. ASC 260 is tested in BAR and FAR, across 4 blueprint groups: FAR.I.D (Ratios & performance metrics), FAR.II.I (Equity), FAR.III.I (Subsequent events), BAR.II.J (Public company reporting topics).

Is ASC 450 tested on the CPA Exam?

Yes. ASC 450 is tested in FAR, across 3 blueprint groups: FAR.II.G (Payables & accrued liabilities), FAR.III.B (Contingencies & commitments), FAR.III.I (Subsequent events).

Is ASC 715 tested on the CPA Exam?

Yes. ASC 715 is tested in BAR, across 1 blueprint group: BAR.II.K (Financial statements of employee benefit plans).

Is ASC 958 tested on the CPA Exam?

Yes. ASC 958 is tested in FAR, across 1 blueprint group: FAR.I.B (General-purpose financial statements: not-for-profit entities).

Is GASB 34 tested on the CPA Exam?

Yes. GASB 34 is tested in BAR and FAR, across 4 blueprint groups: FAR.I.F (State & local government concepts), BAR.III.A (Format and content of the financial section of the annual comprehensive financial report), BAR.III.B (Deriving government-wide financial statements and reconciliation requirements), BAR.III.C (Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation).

Is GASB 68 tested on the CPA Exam?

Yes. GASB 68 is tested in BAR and FAR, across 2 blueprint groups: FAR.I.F (State & local government concepts), BAR.III.C (Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation).

Is AU-C 240 tested on the CPA Exam?

Yes. AU-C 240 is tested in AUD, across 4 blueprint groups: AUD.I.B (Professional skepticism and professional judgment), AUD.I.F (Communication with management and those charged with governance), AUD.II.E (Assessing and responding to risks of material misstatement, whether due to fraud or error), AUD.II.G (Specific areas of engagement risk).

Is AU-C 315 tested on the CPA Exam?

Yes. AU-C 315 is tested in AUD, across 4 blueprint groups: AUD.II.B (Understanding an entity and its environment), AUD.II.C (Understanding an entity's control environment and business processes, including IT systems), AUD.II.E (Assessing and responding to risks of material misstatement, whether due to fraud or error), AUD.III.B (Sufficient appropriate evidence).

Which parts of the CPA Exam are not tested against a standard?

Four blueprint groups are not tested against a codified standard at all: BAR.I.A, which tests financial statement analysis technique rather than a codified standard, applied to reported results and the data behind them; BAR.I.B, which tests forecasting and prospective analysis technique rather than a codified standard; FAR.I.D, which tests ratio and performance metric computation. The ratios are conventions of financial analysis, not a numbered FASB topic; REG.II.A, which tests the common law of agency, drawn from the Restatement of Agency rather than from a statute.

Where does this standards index come from?

This index is derived from PocketCPA's own study corpus rather than published by the AICPA. Every lesson digest records the literature it was written from, and every exam question records the paragraph it was written from, so rolling those citations up to the standard gives the mapping. It lists which standards are tested and where. It does not state how many questions any standard carries.

Blueprint areas, groups and topics are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-08-17. The AICPA publishes them quarterly. The standard-to-group mapping is PocketCPA's own.

What is tested on AUD · What is tested on FAR · What is tested on REG · What is tested on BAR · What is tested on ISC · What is tested on TCP

See also