The CPA exam is formally called the Uniform CPA Examination and is administered by the AICPA. If you're asking, "how many CPA exams are there?" or "how many CPA exam sections are there?" for 2025 and 2026, the answer is streamlined: You'll encounter a modernized exam consisting of four sections.
There are three mandatory core sections and one discipline section tailored to your career goals.
This core-plus-discipline format allows you to focus on specialized knowledge that aligns with modern accounting demands. Whether you're curious about the CPA exam format, the different parts of the CPA test, or the best order to take them, we have everything you need to know.
Also, take a look at this FREE Candidate's Guide from NASBA.
How many sections does the CPA exam have?
The CPA exam has exactly four sections. To complete the CPA and earn your license, you must pass three core sections and one discipline section of your choice. Each section functions as an independent, standalone test, combining to form the 4 parts of the CPA exam you must conquer.
What are the four sections of the CPA exam?
The four sections of the CPA exam are broken down into three mandatory Core sections and one optional Discipline section. The core sections ensure you possess foundational knowledge required in the accounting field, while the discipline section lets you specialize early in your career.
AUD: Auditing and Attestation - what it covers
The Auditing and Attestation (AUD) core section covers the entire audit process, including ethics, professional responsibilities, assessing risk, and forming conclusions. It is mandatory for all candidates.
FAR: Financial Accounting and Reporting - what it covers
The Financial Accounting and Reporting (FAR) section dives deeply into essential topics that underpin effective financial reporting. The FAR CPA exam format evaluates your understanding of FASB standards, corporate governance, and complex accounting transactions.
REG: Regulation - what it covers
The Regulation (REG) section focuses on U.S. federal taxation, business law, and ethics. Note that starting July 1, 2026, provisions of the One Big Beautiful Bill Act (OBBBA) become testable on REG, so keep this in mind if testing in the second half of 2026.
The three CPA discipline sections: BAR, ISC, and TCP explained
After completing your core requirements (or alongside them), you will choose one of the three discipline sections of the CPA exam. Each focuses on practical applications and higher-complexity transactions.
BAR: Business Analysis and Reporting
Business Analysis and Reporting (BAR) focuses on higher-order financial reporting, data analytics, and performance metrics. It's heavily tied to topics covered in FAR and is best for candidates strong in accounting and analytics.
ISC: Information Systems and Controls (unique 60/40 scoring)
Information Systems and Controls (ISC) is perfect for those interested in IT audits, cybersecurity, and data management. Notably, ISC features a unique scoring weight: 60% Multiple-Choice Questions (MCQs) and 40% Task-Based Simulations (TBSs). All other exam sections are weighted equally at 50/50.
TCP: Tax Compliance and Planning
Tax Compliance and Planning (TCP) builds directly on the REG section, diving deeper into advanced entity taxation, individual taxation, and tax planning strategies. Like REG, TCP will include the OBBBA tax law updates starting July 1, 2026.
Overview of Discipline Sections
| Discipline | Best For | Career Path | Pass Rate Trend | MCQ/TBS Weight | Recommended If You Like |
| BAR | Candidates strong in accounting and analytics | Financial analysis, reporting, advisory | Moderate | MCQs 50% / TBSs 50% | FAR |
| ISC | Candidates interested in IT and systems controls | IT audit, cybersecurity, risk assurance | Higher relative pass rates | MCQs 60% / TBSs 40% | AUD |
| TCP | Candidates focused on taxation and compliance | Tax advisory, tax planning, compliance | Strong for tax-focused candidates | MCQs 50% / TBSs 50% | REG |
CPA exam format: question types, length, and structure
When preparing, understanding the CPA exam format is essential. Each section of the CPA exam lasts exactly 4 hours, for a total of 16 hours across all four parts.
The exam strictly features two types of questions:
- Multiple-Choice Questions (MCQs): Testing your recall and understanding.
- Task-Based Simulations (TBSs): Mimicking real-world scenarios.
Note: There are no written communication tasks on the modern CPA exam. They were eliminated in January 2024.
Section Breakdown & Format
|
Section |
Type |
Duration |
MCQs |
TBSs |
Scoring Weight |
Testing Availability |
|
AUD |
Core |
4 Hours |
78 |
7 |
MCQs 50% / TBSs 50% |
Continuous Testing |
|
FAR |
Core |
4 Hours |
50 |
7 |
MCQs 50% / TBSs 50% |
Continuous Testing |
|
REG |
Core |
4 Hours |
72 |
8 |
MCQs 50% / TBSs 50% |
Continuous Testing |
|
BAR |
Discipline |
4 Hours |
50 |
7 |
MCQs 50% / TBSs 50% |
Quarterly Windows |
|
ISC |
Discipline |
4 Hours |
82 |
6 |
MCQs 60% / TBSs 40% |
Quarterly Windows |
|
TCP |
Discipline |
4 Hours |
68 |
7 |
MCQs 50% / TBSs 50% |
Quarterly Windows |
Scoring and Release Dates:In 2026, Core sections offer continuous testing, meaning score release dates occur on a rolling basis (approximately every 1–2 weeks). Conversely, Discipline sections are offered in specific quarterly windows, with 5 specific release dates following each testing window.
Best order to take the CPA exam sections (2025–2026)
A very common question is how to determine the best order to take the CPA exams. While it ultimately depends on your background, a highly recommended strategy is to tackle FAR or AUD first, as they are the heaviest and most comprehensive core sections.
From there, it's highly beneficial to take your discipline section immediately after completing the related core section to keep the knowledge fresh:
- Take BAR after passing FAR.
- Take ISC after passing AUD.
- Take TCP after passing REG.
How many hours to study for each CPA section?
Proper preparation is vital, and candidates often wonder how many hours to study. You should expect to dedicate between 200 and 450 hours, depending on the section's difficulty and your existing knowledge base.
Recommended Study Hours
|
Section |
Recommended Study Hours |
Recommended Study Weeks |
|
AUD |
300–350 Hours |
8–10 Weeks |
|
FAR |
350–450 Hours |
10–13 Weeks |
|
REG |
250–350 Hours |
8–10 Weeks |
|
BAR |
300–400 Hours |
8–12 Weeks |
|
ISC |
200–300 Hours |
6–8 Weeks |
|
TCP |
250–350 Hours |
6–9 Weeks |
Best CPA review resources for each section (AUD, FAR, REG, BAR, ISC, TCP)
Finding the best books for the CPA exam in 2025 and 2026 for each section (AUD, FAR, REG, BAR, ISC, TCP) is critical for your success.
Vishal CPA Exam Prep stands out as one of the best CPA review courses available. With expertly designed content, interactive study tools, and specialized resources, Vishal CPA Prep ensures you master every section-whether you are tackling the vast FAR material or the unique ISC format. Vishal himself is a highly respected tutor who has helped countless candidates succeed. Check out 1-on-1 Zoom Group Tutoring for top-rated guidance tailored to your success.
CPA Exam Sections in 2025 vs 2026: What Changed?
If you're studying current requirements and searching for "CPA exam 2026" or "CPA exam structure 2026", you might be wondering what changed between 2025 and 2026.
The answer: Nothing structural. The core-plus-discipline model remains exactly the same for 2025 and 2026. You will take the exact same 4 sections. The only adjustments are routine content updates, primarily the OBBBA tax updates taking effect on July 1, 2026, for the REG and TCP sections.
Frequently asked questions about CPA exam sections
Q: What are the four parts of the CPA exam that I need to take to become licensed?
A: The four parts of the CPA exam are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and one Discipline section of your choice (BAR, ISC, or TCP). You must pass all four sections to obtain your CPA license.
Q: What is the CPA test called?
A: The CPA exam is formally called the Uniform CPA Examination.
Q: What types of exam questions can I expect on the CPA exam?
A: The CPA exam questions include multiple-choice questions (MCQs) and task-based simulations (TBSs). There are no longer any written communication tasks on the exam.
Q: When can I take the CPA exam in 2026?
A: You can take the Core sections (AUD, FAR, REG) via continuous testing year-round. The Discipline sections (BAR, ISC, TCP) are offered during specific quarterly testing windows. Make sure to keep an eye on the 2026 CPA exam blueprints for exact dates and tax law updates.
Q: How do I apply for the CPA exam?
A: To apply for the CPA exam, you need to submit an exam application to your state board of accountancy. Each state has different educational requirements, so check your specific state's guidelines.
Q: How often do I need to take the exam if I don’t pass a section?
A: Because of continuous testing for Core sections, you can retake them very shortly after receiving your score. For Discipline sections, you must wait for the next quarterly testing window to open.
Q: What resources are available for CPA exam prep?
A: There are numerous resources available for CPA exam prep. The Vishal CPA Exam Prep Review Course is a top-tier option that offers a comprehensive study platform, 1-on-1 tutoring, and practice materials specifically aligned with the new 4-part structure to help you pass.