[Lentilcounter]

During one of the most recent AICPA/NASBA webinars, the AICPA presenter bought up the CPA exam blueprints available on the AICPA website. He said that we should reference these blueprints in preparing for the exams and then there should be no surprises. He also said that any content group/topic that is tested at the analysis level is fair game for a simulation. I have created a short summary below. While the language in the blueprints can be somewhat vague, I think if you at least have a mastery of the topics below, simulations shouldn’t scare you.

Balance sheet/statement of financial position
A) detect, investigate and correct discrepancies while agreeing the balance sheet amounts to supporting documentation
B) calculate fluctuations and ratios and interpret the results while reviewing comparative balance sheets

Income statement/statement of profit or loss
A) detect, investigate and correct discrepancies while agreeing the income statement amounts to supporting documentation
B) calculate fluctuations and ratios and interpret the results while reviewing comparative income statements

Statement of comprehensive income
A) detect, investigate and correct discrepancies while agreeing the statement of comprehensive amounts to supporting documentation

Statement of changes in equity
A) detect, investigate and correct discrepancies while agreeing the statement of changes in equity to supporting documentation

Statement of cash flows
A) detect, investigate and correct discrepancies while agreeing the statement of cash flows to supporting documentation
B) derive the impact of transactions on the statement of cash flows

Notes to the financial statements
A) compare the notes to the financial statements to the financial statements and supporting documentation to identify inconsistencies and investigate those inconsistencies

Consolidated financial statements (including wholly owned subsidiaries and noncontrolling interests)
A) detect, investigate and correct discrepancies while agreeing the consolidated financial statement amounts to supporting documentation

Cash and cash equivalents
A) reconcile the cash balance per the bank statement to the general ledger
B) investigate unreconciled cash balances to determine whether an adjustment to the general ledger is necessary

Trade receivables
A) prepare a rollforward of the trade receives account balance using various sources of information
B) reconcile and investigate differences between the subledger and general ledger for trade receives to determine whether an adjustment is necessary

Inventory
A) reconcile and investigate differences between the subledger and general ledger for inventory to determine whether an adjustment is necessary
B) prepare a rollforward of the inventory account balance using various sources of information

Property, Plant, and Equipment
A) prepare a rollforward of the property, plan, and equipment account balance using various sources of information
B) reconcile and investigate differences between the subledger and general ledger for property, plant, and equipment to determine whether an adjustment is necessary

Payables and accrued liabilities
A) reconcile and investigate differences between the subledger and general ledger for accounts payable and accrued liabilities to determine whether an adjustment is necessary

Revenue Recognition
A) interpret agreements, contracts and/or other supporting documentation to determine the amount and timing of revenue to be recognized in the financial statements
B) reconcile and investigate the differences between the sales subledger and the general subledger to determine whether an adjustment is necessary

Account changes and error corrections
A) derive the impact to the financial statements and related note disclosure of an accounting change or an error correction

Contingencies and commitments
A) review supporting documentation to determine whether a commitment or contingency requires recognition or disclosure in the financial statements

Leases
A) interpret agreements, contracts and/or other supporting documentation to determine the appropriate accounting treatment of a leasing arrangement and prepare the journal entries that a lessee should record.

Subsequent events
A) derive the impact to the financial statements and required note disclosues due to identified subsequent events

BEC = 79

AUD = 79

FAR = 84

REG = 86

Prayer + AICPA blueprints = my success

BEC = 72 (6/08/16)
FAR = ?
REG = ?
AUD = ?

[Wannafree]

@Ana ,with this list and blueprint document ,we will not have surprise factor in exam and that's the way it was before Q2. Now it's mathematical ,do this list and pass the exam.I am shocked that this blueprint doc which supposedly written by AICPA or NASBA but still useful.Can't thank enough to Lentil.BTW I got the email from NASBA for paper and pencil and it's very specific to my section id and exam date.

WannaB

[Ana]

@kd I don't know, never seen Gleim before.
@wanna can you be more specific about the paper/pencil email. I've yet to send my request.

BEC - 78
AUD - 75
REG - 64, 77
FAR - 73, 73, 73, 82
Ethics: 74, 84, 98
Finally done after 23 months.

[Wannafree]

@Ana , I don't like the laminated sheet and marker for writing .Through webinar I came to know Paper and pencil can be given in place of laminated sheets but it's not like you just ask the folks in prometric. You have to write email to NASBA along with section ID and your date of exam.They will send you and email conforming that.Now I assume if I show that email to Prometric guy they will give me paper and pencil ,these things have to be returned just like we return laminated sheets.
Hope I have clarified the pencil paper thing.

WannaB

[Lentilcounter]

@KDCPA

You have to try to find simulations that match up with the objectives. I'm sorry but I don't have access to Gleim.

The blueprints are from the AICPA btw. Blame lentil? Lol! I'll being changing my name on here after the score release. Ha.

BEC = 79

AUD = 79

FAR = 84

REG = 86

Prayer + AICPA blueprints = my success

BEC = 72 (6/08/16)
FAR = ?
REG = ?
AUD = ?

[Ana]

Thanks. I was wondering if once you get to the testing center you can change your mind and use the laminate instead. or switch between the two. I'm nervous the pencil will be the short 3 inch pencils without erasers that are really annoying to write with.

BEC - 78
AUD - 75
REG - 64, 77
FAR - 73, 73, 73, 82
Ethics: 74, 84, 98
Finally done after 23 months.

[Wannafree]

pencil will be the short 3 inch pencils ,seriously ? I have taken other certification test at prometric and pencil size was not 3 inches long.I will go to promteric and ask them tomorrow.

WannaB

[Lentilcounter]

Lol! @Ana @wannafree

In some testing centers, I've been told to raise my hand if I need more laminated sheets and they will bring them to me. In other centers, they tell me to come outside, ask for it, and get it myself. What have you guys experienced?

FAR needs about 5 laminated sheets minimum, I think.

BEC = 79

AUD = 79

FAR = 84

REG = 86

Prayer + AICPA blueprints = my success

BEC = 72 (6/08/16)
FAR = ?
REG = ?
AUD = ?

[Wannafree]

@Lentil ,fully agree with you we need at least 5 sheets.Whenever I have raised hand got the laminated sheets without problem except when I took the exam in Atlanta due to Irma.it was bad ,will never take the exam there.Raised the hand ,kept waiting for two minutes finally walked towards them ,she gestured me to go back to my chair ,came with sheet ,lectured me that my walking towards him was disturbing others .As I was engrossed in cpa exam I just listened to her lecture obediently as I was listening to my high school teacher.I will never go to that center.

WannaB

[Ana]

I think I've had both directions but I've never used more than they initially gave me so haven't experienced requesting more paper. Last time though, when the exam first started and I was looking over the test info and time, I jotted down the layout, like 2 mcq, sim, break, sim, etc. and the guy came in and said I can't write anything until the mcq portion starts. Since when was this the rule?!?! I have a big mouth and said I can't write what is being shown to me on the current screen? He didn't answer and just walked away. I was PO and wanted to go postal bc I'm so sick of being treated worse than felons in prison. The physical search (lifting arms, pants), rules on Kleenex, the extreme temps, check glasses, until now not being able to remove jacket, etc. As candidates we have to trust them so much yet they can't offer much decency and trust in return. Like who cares how many laminate papers you give, just give a stack of numbered paper and count it on the way out. Part of me doesn't want to write much and run out of room so that I won't have to bother with asking for another sheet and waste time and deal with the employees. Ok, I vented enough…back to studying.

BEC - 78
AUD - 75
REG - 64, 77
FAR - 73, 73, 73, 82
Ethics: 74, 84, 98
Finally done after 23 months.

[Katie]

Do you think this means there will be no SIMS on government and NFP accounting? I'm finishing up governmental this week and kind of feel like I'm wasting valuable time…

AUD - 91

BEC - 4/21/18

FAR - 90

REG - 80

[Ana]

that's what I was thinking but not sure if we're right. govt is tested in the mcq though

BEC - 78
AUD - 75
REG - 64, 77
FAR - 73, 73, 73, 82
Ethics: 74, 84, 98
Finally done after 23 months.

[Katie]

Right. That's true about the MCQs. I'm finding it suspiciously easy though so I think I'll be good either way.

AUD - 91

BEC - 4/21/18

FAR - 90

REG - 80

[Lentilcounter]

You can pull up the blueprint and check but I didn't see any government or NFP items at the analysis level.

BEC = 79

AUD = 79

FAR = 84

REG = 86

Prayer + AICPA blueprints = my success

BEC = 72 (6/08/16)
FAR = ?
REG = ?
AUD = ?

[Lentilcounter]

Just double-checked it and I don't see it.

BEC = 79

AUD = 79

FAR = 84

REG = 86

Prayer + AICPA blueprints = my success

BEC = 72 (6/08/16)
FAR = ?
REG = ?
AUD = ?

[rj2017]

@lentilcounter @ana Thanks for the insight, much appreciated! I'm going to spend the next 4 days going through all of correlated Becker Skills Practice/SIMS. Hopefully the blueprints prepare us well for the sims! I'm not as worried about the MCQs as I've gone through around 5,000 of them, but haven't really dedicated much time to the SIMS. Thanks again for the information, my test is next Tuesday so I still have some time to review them!

AUD-12/8

BEC- 80 (8/28/2017)

FAR- 10/31

REG- Haven't started

[Author]

Replies