The CPA exam was restructured in 2025. Candidates must now pass three core sections and one of three discipline sections. Each section examines knowledge using multiple-choice questions (MCQs) and task-based simulations (TBSs). Find out what you need to know about each exam section to best be prepared.
Core Sections
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
Discipline Sections
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
Overview of the CPA Exam Structure
The CPA exam requires more than memorization. Candidates are required to evaluate complex questions, both in the MCQ and TBS sections. Questions and case studies present realistic data, transactions, and other documents that the test-taker must be able to comprehend and utilize.
Minimum Requirements for Taking the CPA Exam
Candidates must meet minimum education requirements before enlisting in any CPA exam sections. Generally, those who want to take the CPA exam must:
- Have at least a bachelor’s degree
- Have taken enough classes in subjects like accounting, auditing, etc., per the state’s requirements
- Be at least 18 years old
Check with your local examination board to find out the specific requirements according to the state you wish to be licensed in.
Learn more about the education requirements for the CPA exam.
Format and Timing of CPA Exam
Each section consists of five testlets, which act as parts, allowing natural breaks between them. Test-takers can choose to take a small break in between any of the testlets, though, unless it’s the sanctioned 15-minute break, that time will still be on the clock.
Within the testlets, each section will evaluate different types of content CPAs must know.
The first two testlets contain MCQs, while the last three consist of several TBSs, which are simulations involving financial statements, research, and documents.
Each section is scored on a scale of 0-99.
Note that questions are weighted.
This is not the percentage of total correct answers, since each question is weighted differently.
Each section exam is four hours long, so you will take a total of 16 hours of testing (assuming you pass all four exams on the first try). Many candidates fail at least one exam, so be sure to take into account time for re-resting when you build your licensure timeline.
You have up to 30 months from the date of your first exam to complete all four sections: the three core sections and a discipline section of your choice.
Registration and Cost for CPA Exam
If you meet the minimum requirements for the application, you can generally begin the application process. Though the exact process might vary by state, the general steps are:
- Apply for a seat in a proctored exam at an official testing location through your state’s portal and/or through the CPAES portal. The registration fee varies per location, but is usually between $20 and $150.
- After 4-6 weeks, when your eligibility has been verified, you will receive an Authorization to Test (ATT).
- You can then pay for the section(s) you want to schedule through NASBA. Fees vary per section and state, usually from about $262 per section.
- After payment, you’ll receive a Notice to Schedule (NTS).
- Finally, you can schedule your exams with Prometric.
The overall fees for registration and examination vary, but the estimated total is between $900 and $1,200 for all sections combined.
Core Sections of the CPA Exam
Each section of the CPA exam evaluates four major critical skills, with a different percentage of questions dedicated to those skills in each section. Candidates must take and pass all three core sections before registering for their chosen discipline section.
Here is a breakdown of the percentages each core skill is allotted in the core sections:
| Section | Skill Allocation | Skill Weight |
|---|---|---|
| Auditing and Attestation (AUD) | Evaluation | 5-15% |
| Analysis | 15-25% | |
| Application | 30-40% | |
| Remembering and Understanding | 30-40% | |
| Financial Accounting and Reporting (FAR) | Analysis | 35-45% |
| Application | 45-55% | |
| Remembering and Understanding | 5-15% | |
| Regulation (REG) | Analysis | 25-35% |
| Application | 35-45% | |
| Remembering and Understanding | 25-35% |
Naturally, each section also focuses on specific topics and types of information.
These are the main content areas each core section tests:
| Section | Content Area Allocation | Content Weight |
|---|---|---|
| Auditing and Attestation (AUD) | I. Ethics, Professional Responsibilities and General Principles | 15-25% |
| II. Assessing Risk and Developing a Planned Response | 25-35% | |
| III. Performing Further Procedures and Obtaining Evidence | 30-40% | |
| IV. Forming Conclusions and Reporting | 10-20% | |
| Financial Accounting and Reporting (FAR) | I. Financial Reporting | 30-40% |
| II. Select Balance Sheet Accounts | 30-40% | |
| III. Select Transactions | 25-35% | |
| Regulation (REG) | I. Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% |
| II. Business Law | 15-25% | |
| III. Federal Taxation of Property Transactions | 5-15% | |
| IV. Federal Taxation of Individuals | 22-32% | |
| V. Federal Taxation of Entities (including tax preparation) | 23-33% |
Auditing and Attestation (AUD)
The AUD section of the CPA exam evaluates candidates’ knowledge in planning, risk assessment, performing procedures, obtaining evidence, and reporting.
Candidates will be asked questions within the framework of normal CPA engagements, such as:
- Audits: Variety of audit types, including those in relation to federal grants and lawful acts.
- Attestation: Examining procedures for compliance with the AICPA’s Auditing Standards Board.
- Accounting and review: Preparing, compiling, and reviewing engagements for compliance with the AICPA’s Accounting and Review Services Committee.
Candidates must be familiar with data structures, especially relating to technology, and how to ensure they are complete and secure. Overall, the test challenges the candidate to use critical thinking, professional skepticism, and citation to thoroughly investigate material and provide valid reasoning for decisions.
Discover the best resources for studying for the CPA exam.
Financial Accounting and Reporting (FAR)
In the FAR section, candidates demonstrate their accounting and reporting knowledge as it applies to non-profit and for-profit entities.
Candidates should be well-versed in various standards, regulations, and frameworks issued by institutions such as:
- Financial Accounting Standards Board (FASB)
- U.S. Securities and Exchange Commission (U.S. SEC)
- American Institute of Certified Public Accountants (AICPA)
- Governmental Accounting Standards Board (GASB)
This section assesses the CPA’s role in preparing and reviewing financial information so it complies with the appropriate frameworks and regulations. Knowledge to be demonstrated includes verifying the accuracy and legitimacy of the data being used for reports and generating appropriate responses to detected issues.
The FAR section is usually considered the most difficult section to pass.
Taxation and Regulation (REG)
Candidates must be able to adeptly demonstrate their skills relating to U.S. tax and business law. The main topics tested are:
- U.S. ethics and professional responsibilities related to tax practice
- U.S. business law
- U.S. federal tax compliance for individuals and entities
The purpose of this section of the exam is to focus on a CPA’s role in compliance as it relates to preparation and review, especially regarding tax returns.
Candidates need to be able to find accurate information, such as specific codes and regulations from sources like the Internal Revenue Code, and determine the appropriate actions. They must demonstrate knowledge in verifying the accuracy of source data as well as how to use diagnostic tools for identifying errors.
Exploring the Discipline Section
After completing the mandatory core sections, candidates can choose which discipline section to enroll in. Generally, candidates move forward with the section that best matches their desired career path or area of talent or interest.
Like the core sections, the discipline sections also evaluate several critical skills at different percentages:
| Section | Skill Allocation | Skill Weight |
|---|---|---|
| Business Analysis and Reporting (BAR) | Analysis | 30-40% |
| Application | 45-55% | |
| Remembering and Understanding | 10-20% | |
| Information Systems and Controls (ISC) | Analysis | 10-20% |
| Application | 20-30% | |
| Remembering and Understanding | 55-65% | |
| Tax Compliance and Planning (TCP) | Analysis | 25-35% |
| Application | 55-65% | |
| Remembering and Understanding | 5-15% |
How can you choose which discipline section to register for? Here, we’ll give you pointers so you can more thoroughly understand which section might be the best choice for you.
Yes, you are allowed to take a different discipline exam if you fail, but you must wait until after you receive your scores from your previous attempt.
Here’s an overview of the main topics covered in the different discipline sections:
| Section | Content Area Allocation | Content Weight |
|---|---|---|
| Business Analysis and Reporting (BAR) | I. Business Analysis | 40-50% |
| II. Technical Accounting and Reporting | 35-45% | |
| III. State and Local Governments | 10-20% | |
| Information Systems and Controls (ISC) | I. Information Systems and Data Management | 35-45% |
| II. Security, Confidentiality and Privacy | 35-45% | |
| III. Considerations for System and Organization Controls (SOC) Engagements | 15-25% | |
| Tax Compliance and Planning (TCP) | I. Tax Compliance and Planning for Individuals and Personal Financial Planning | 30-40% |
| II. Entity Tax Compliance | 30-40% | |
| III. Entity Tax Planning | 10-20% | |
| IV. Property Transactions (disposition of assets) | 10-20% |
Business Analysis and Reporting (BAR)
The BAR section is considered an extension of the FAR section and also includes many topics from the retired core section known as BEC (Business Environment and Concepts).
In this discipline, candidates must demonstrate knowledge of analyzing financial information and comparing it to budgets and forecasts. They must be able to consider factors like market conditions and events that impacted historical data and will impact projections, as well as measures to mitigate negative impacts.
Candidates must also be aware of how to adhere to requirements, especially in technical accounting and reporting, according to bodies like:
- Financial Accounting Standards Board (FASB) Accounting Standards Codification
- U.S. Securities and Exchange Commission (SEC)
- Governmental Accounting Standards Board (GASB)
Data analysis and synthesis, including accuracy and structure, are key skills.
Learn more about why the CPA exam is so challenging.
Information Systems and Controls (ISC)
This section focuses on concepts like processing integrity, availability, security, confidentiality, and privacy. Candidates must show a strong grasp of IT architecture, auditing and advising, including data extraction, storage, and usage. System and Organization Controls (SOC) engagements are a main focus.
The section tests skills related to description criteria and confidentiality, as well as planning and procedures.
Candidates will use applied research methods to review source materials to complete tasks and validate their choices.
Accounting is the art of turning chaos into clarity and confusion into financial wisdom.
Michael Carter
Tax Compliance and Planning (TCP)
The TCP section is an extension of the REG core section. Candidates must have a deeper understanding of U.S. federal taxes and compliance for individuals and entities. In the TCP section, the federal tax transactions tested include non-routine transactions.
Candidates must know how to prepare and review tax returns in compliance.
Additionally, the TCP section covers financial planning for individuals and entities in terms of taxes and beyond.
Planning includes essential concepts like various filing and transaction options as well as their implications, tax alternatives, and business structuring.
Candidates will review source materials, such as the Internal Revenue Code and Treasury Regulations, to identify issues and create appropriate responses.
The CPA exam is lengthy and thorough. Many candidates fail at least one section, and many others fail multiple times. That said, thousands also pass and proceed towards licensure.
Proper preparation with a course or coach, plus free study materials, is key to making your test day a success!
References
- CPA Exam Dates 2026: Complete Schedule & Score Release Guide. (n.d.). In NUM8ERS. https://num8ers.com/advanced-placement/cpa-exam-dates-2026/
- NASBA. (n.d.). CPA Exam FAQ. In NASBA. https://nasba.org/exams/cpaexam/examfaq
- Uniform CPA Examination® Blueprints (Effective January 2026). American Institute of CPAs. https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam
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