2026 Licensing & Certification Curricula (Securities, Cloud, IT, Real Estate, Bar & CPA) are now live
Structured Roadmap

CPA Exam (Core) 8-Week Study Plan

The Uniform CPA Examination (FAR, AUD, REG) requires deep comprehension of official blueprint standards, rigorous scenario application, and timed test stamina. Follow this structured 8-week schedule to budget your study hours, complete full timed mocks, and memorize the essential first-5-minute dry-erase dump sheet.

8 WeeksStructured Timeline
50–80 HrsTotal Effort
75%Passing Benchmark
90 QsMock Simulator

Structured 8-Week Study Schedule

Week 1FAR Part 1: Conceptual Framework, Assets & ASC 606

FAR Part 1: Conceptual Framework, Assets & ASC 606

FASB conceptual framework, cash, receivables, CECL loss model, inventory valuation (FIFO, LIFO, weighted average), fixed assets, capitalization vs expense, and ASC 606 revenue recognition. Goal: 80%+ on FAR topics.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review
Week 2FAR Part 2: Leases, Debt, Taxes & Consolidations

FAR Part 2: Leases, Debt, Taxes & Consolidations

ASC 842 lease classifications and amortizations, bond issuance/effective interest method, ASC 740 deferred taxes (DTA/DTL), business combinations, and GASB fund accounting. Goal: 80%+ on FAR Part 2.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review
Week 3AUD Part 1: Engagement Acceptance & Risk Assessment

AUD Part 1: Engagement Acceptance & Risk Assessment

AICPA Statements on Auditing Standards (AU-C), PCAOB standards, Code of Professional Conduct, independence rules, audit planning, materiality, and internal control assessment (COSO framework). Goal: 80%+ on AUD Part 1.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review
Week 4AUD Part 2: Substantive Testing, Sampling & Reports

AUD Part 2: Substantive Testing, Sampling & Reports

Audit evidence, confirmation procedures, audit sampling (attribute vs variables), audit opinions (unmodified, qualified, adverse, disclaimer), CAMs/KAMs, and SSARS review/compilation engagements. Goal: 85%+ on AUD Part 2.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review
Week 5REG Part 1: Individual Income Taxation & Ethics

REG Part 1: Individual Income Taxation & Ethics

Gross income inclusions/exclusions, adjustments to income, standard vs itemized deductions, capital gains/losses, Circular 230 tax practitioner rules, and federal tax penalties. Goal: 80%+ on REG Part 1.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review
Week 6REG Part 2: Entity Taxation (C-Corps, S-Corps, Partnerships)

REG Part 2: Entity Taxation (C-Corps, S-Corps, Partnerships)

IRC Sec 351 corporate formations, corporate distributions/dividends, Form 1120 vs 1120-S, K-1 reporting, partnership inside vs outside basis, debt allocation, and liquidating distributions. Goal: 80%+ on REG Part 2.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review
Week 7Cross-Functional Integrated Simulation Sprint

Cross-Functional Integrated Simulation Sprint

Practice Task-Based Simulations (TBS) across FAR, AUD, and REG. Focus on journal entries, financial statement analysis, and research in FASB ASC and IRC databases. Goal: 85%+ across all modules.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review
Week 8Full-Length 4-Hour Prometric Simulation

Full-Length 4-Hour Prometric Simulation

Simulate full 4-hour Prometric testing sessions. Complete timed testlets, manage time budget (under 1.5 min per MCQ), and review distractor autopsies.

⏱ 10–15 Hours🎯 Goal: 80%+ on domain review

Exam Day First-5-Minute Dry-Erase Dump Sheet

When beginning your examination, reproduce these high-yield rules, key tables, and formulas on your provided scratch paper during the initial tutorial period before launching Question 1:

CPA Exam (Core) Core Formulas & Essential Blueprint Facts

1. AUDIT RISK & OPINION MATRIX:
  - AR = IR * CR * DR (Auditor controls DR through substantive testing)
  - Opinions:
    * Material Misstatement: Not Pervasive = Qualified ('Except for'); Pervasive = Adverse
    * Scope Limitation: Not Pervasive = Qualified; Pervasive = Disclaimer
    * Independence Impaired: Automatic Disclaimer (AU-C 700 / PCAOB AS 3101)

2. REVENUE RECOGNITION (ASC 606 - 5 STEPS):
  1. Identify contract with customer
  2. Identify separate performance obligations (distinct goods/services)
  3. Determine transaction price (estimate variable consideration)
  4. Allocate transaction price to performance obligations based on standalone selling price
  5. Recognize revenue when (or as) the entity satisfies a performance obligation

3. TAXATION & BASIS RULES (IRC):
  - Sec 351 Corporate Formation: 80% voting & non-voting control; boot received triggers gain (lesser of gain realized or boot).
  - Partnership Outside Basis = Cash + Adjusted Basis Property Contributed - Debt Relief + Share of Partnership Liabilities + Income - Losses - Distributions.
  - S-Corp Basis: Debt basis only exists for loans made DIRECTLY by shareholder to corporation (third-party loan guarantees do NOT create basis).

📝 Scored Practice Exam

Test your readiness with our full timed 90-question simulator with distractor autopsies.

Launch Simulator →

📖 Modular Study Guide

Review all chapters, primary source citations, and interactive knowledge checkpoints.

Read Study Guide →

⚡ Exam-Day Cheat Sheet

Review all 6 high-yield tables, classifications, and regulatory summaries.

View Cheat Sheet →