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Uniform CPA Examination Blueprints i Approved by the Board of Examiners American Institute of CPAs Oct. 4, 2018 Effective date: July 1, 2019 Uniform CPA Examination ® Financial Accounting and Reporting (FAR) Blueprint Note: This document only contains information related to the FAR section. Download the other Exam section Blueprints or the.

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B.The CPA's inability to review the predecessor auditor's working papers. C.Management's unwillingness to make all financial records available to the CPA. D.Th e CPA's lack of understanding of the entity's operations and industry. Item ID: 10227 Key: C AUD.CSO.20190701: AUD.001.003.001 AUD.SSO.20190701: Remembering and Understanding:1..

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