Comprehensive Guide to How many CPA Exam Sections Are there for 2025

"How many CPA exams are there?" or "How many CPA exam sections are there?" in 2025 is a very common question so let's dive in,. Answer: You'll encounter a streamlined CPA Exam consisting of four sections. There are three core sections: Auditing (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). After completing these, you'll choose one discipline section tailored to your career goals and earn your CPA. This format allows you to focus on specialized knowledge that aligns with modern accounting demands. With continuous testing available for core sections and specific windows for discipline ones, you'll want to plan your study schedule effectively to pass your first exam. Curious about preparation strategies or the latest exam changes? There's plenty more to uncover!

Also, take a look at this FREE Candidate's Guide from NASBA.

Key Takeaways

• In 2025, the CPA Exam will consist of four sections: three core sections and one discipline section.
• The core sections are Auditing (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG).
• Candidates will choose one of the discipline sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
• The new core-plus-discipline model will streamline the exam format to better meet the accounting profession's evolving needs.
• Continuous updates on exam structure and format will be provided by AICPA and NASBA leading up to the 2025 changes.

Everything You Need to Know About the CPA Exam Sections and FAQs for 2025

When it comes to the CPA Exam in 2025, understanding the structure is crucial for your success to complete the CPA. The exam features three core sections that every exam candidate must tackle: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG).

Additionally, you'll choose one discipline section from options like Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Core sections can be taken year-round, while discipline sections have specific quarterly windows. With 16 score release dates, you'll receive feedback promptly, typically within weeks after testing.

This revamped CPA exam format allows you to plan wisely, giving you the best chance to pass the CPA exam and advance your accounting career.

What Are the Sections of the CPA Exam?

In the CPA Exam, you'll encounter four sections designed to test your accounting knowledge and skills.

The three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)—are mandatory for all candidates.

You'll also select one discipline section, giving you the chance to focus on an area that aligns with your career goals.

Overview of the CPA Exam Sections

The CPA Exam features four distinct sections designed to assess your knowledge and skills in key areas of accounting.

You'll need to pass three core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). These core sections are available for continuous testing throughout the year, allowing you to tackle them at your own pace.

The fourth section is a discipline section, which you can choose from three discipline sections, Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Each discipline section hones in on specialized knowledge relevant to the accounting profession, providing you with an opportunity to focus on your interests and strengths.

Core Sections of the CPA Exam

Understanding the core sections of the CPA Exam is essential for anyone aiming to become a licensed CPA. In 2025, the CPA Exam features three mandatory core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG).

These sections ensure you possess the foundational knowledge required in the accounting field. Thanks to the CPA Evolution initiative, the exam structure aligns with the profession's evolving demands.

The core sections are available for continuous testing year-round, allowing you to prepare at your own pace. After completing these core sections, you'll choose one discipline section, which can include Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Discipline Section Details

Choosing a discipline section on the CPA Exam allows you to tailor your studies to your career goals and interests.

In 2025, you'll select one discipline section from three options: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Each discipline section focuses on higher-complexity transactions and practical applications within specialized areas of accounting, ensuring you gain relevant skills for your future career.

Remember that these discipline sections are offered during specific quarterly testing windows, so planning ahead is crucial.

This new structure aligns with the evolving demands of the accounting profession, helping you build expertise in your chosen field while preparing for the CPA Exam.

How to Prepare for the CPA Exam?

Preparing for the CPA Exam requires a solid strategy, so you'll want to explore effective review techniques and choose the best courses for your needs to pass all four parts.

Creating a structured study schedule is crucial, allowing you to balance your time between core and discipline sections without feeling overwhelmed.

Plus, connecting with fellow candidates can boost your motivation and provide valuable insights along the way.

Effective CPA Review Strategies

Effectively tackling the CPA exam requires a strategic approach, and many candidates find success by starting their study plan 3-4 months before the testing windows.

Focus on the three core sections—Auditing and Attestation, Financial Accounting and Reporting, and Regulation—before moving on to your chosen discipline section, like Business Analysis and Reporting or Tax Compliance and Planning.

Avoid scheduling core and discipline exams back-to-back to ensure you have adequate time for exam preparation.

Utilize CPA prep courses to structure your study schedule effectively. Familiarize yourself with the exam schedule and score release timelines, as discipline section scores come out weeks after testing.

This knowledge will help you plan your next steps and stay ahead in your CPA journey.

Top CPA Review Courses to Consider

When it comes to tackling the CPA exam, selecting the right review course can make a world of difference in your preparation journey.

Look for structured CPA review courses that focus on the three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)—and the discipline section you choose, like Business Analysis and Reporting (BAR) or Tax Compliance and Planning (TCP).

A solid study plan should incorporate these core and discipline sections, ensuring you cover all essential topics.

These courses not only enhance your understanding but also keep you organized.

Networking with other candidates and seeking expert advice can provide additional insights to boost your exam preparation and confidence as you approach the CPA exam.

Creating a Study Schedule for the CPA Exam

A well-structured study schedule is crucial for conquering the CPA exam. To effectively prepare for the 2025 exam's core and discipline sections, consider these tips:

• Start studying 3-4 months before discipline section testing windows (January, April, July, October, and June).

• Avoid scheduling core and discipline exams back-to-back to maintain focus.

• Allocate specific study blocks for each core section (AUD, FAR, REG) and your chosen discipline section (BAR, ISC, or TCP).

• Review and adjust your study schedule weekly based on your progress.

• Incorporate practice exams to build confidence and identify areas needing more attention.

Changes in CPA Exam 2025

In 2025, the CPA exam shifts to a new structure that includes three core sections and one discipline section, giving you a chance to specialize early.

You'll tackle Auditing and Attestation, Financial Accounting and Reporting, and Regulation as core requirements, while choosing from Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning for your discipline.

This change aims to better prepare you for the evolving demands of the accounting profession.

Exam Structure Overview

The upcoming changes to the CPA Exam in 2025 introduce a more streamlined structure, consisting of three core sections that all candidates must complete: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG).

You'll also select one discipline section, choosing from options like Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Key features of the new exam structure include:

• Continuous availability for core sections throughout the year.
• A quarterly schedule for discipline sections in January, April, July, and October.
• Four total exam sections, shifting to a core-plus-discipline model.
• Sixteen score release dates for faster feedback.
• Enhanced alignment with the evolving accounting profession.

Core and Discipline Sections

With the changes to the CPA Exam in 2025, candidates will navigate a more focused structure featuring three core sections and one discipline section.

The mandatory core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). In addition to these, you'll choose one discipline section from the options: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Continuous testing for the core sections will allow you to take exams year-round, offering flexibility in scheduling. Discipline sections will be available during specific quarterly windows, including an extra June window.

Plus, you'll enjoy 16 score release dates in 2025, providing faster feedback on your performance.

Specialization Opportunities Available

Specialization in the CPA Exam brings exciting opportunities for candidates to tailor their education and career paths.

With the revamped structure, you'll tackle three core sections and choose one discipline section, allowing you to focus on areas that resonate with your career goals.

Here are some key benefits of this specialization:

• Dive deeper into Business Analysis and Reporting (BAR)
• Explore Information Systems and Controls (ISC) for tech-savvy roles
• Master Tax Compliance and Planning (TCP) for tax-related careers
• Gain practical applications through real-world scenarios
• Align your skills with the CPA Evolution initiative

This approach not only enhances your expertise but also equips you with the knowledge required to meet the demands of modern accounting practices.

What Is the CPA Exam Format?

When you prepare for the CPA exam, it's important to understand its structure and format and the different types of questions and how they will be asked.

You'll encounter a mix of question types across four sections, each designed to test different aspects of your accounting knowledge.

Knowing the exam content and blueprints can help you strategize your study plan effectively.

Understanding the CPA Exam Structure

Understanding the CPA exam structure is crucial for anyone looking to become a Certified Public Accountant.

The 2025 CPA exam consists of four sections, including three core sections and one discipline section of your choice. Here's what you need to know:

• Core sections: Auditing and Attestation, Financial Accounting and Reporting, Regulation

• Discipline sections: Choose from Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning

• Continuous testing policy: Core sections are available year-round

• Testing windows: Discipline sections are offered quarterly, with an added June window

• Exam structure: A comprehensive 16-hour format, integrating Business Environment and Concepts into core and discipline exams

This structure reflects the evolving demands of the accounting profession, allowing you to specialize early.

Types of Questions on the CPA Exam

As you prepare for the CPA Exam, it's essential to familiarize yourself with its format, which includes a mix of question types designed to evaluate your accounting knowledge and skills.

The exam is structured into four sections: three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)—and one discipline section, where you can choose between Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

You'll encounter multiple-choice questions that test your recall and understanding, task-based simulations that mimic real-world scenarios, and written communication tasks that assess your ability to convey complex ideas clearly.

This diverse exam format ensures a comprehensive evaluation of your accounting expertise.

Exam Content and Blueprints

The CPA Exam format is designed to thoroughly assess your accounting knowledge through a structured approach.

In 2025, the exam consists of four sections: three core sections and one discipline section. Here's what you need to know:

• Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG)
• Discipline section options: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP)
• Continuous testing available for core sections
• Discipline sections offered in specific quarterly testing windows
• New blueprints effective January 1, 2025, focusing on higher-complexity transactions and practical applications

This format emphasizes technology integration and ensures you're prepared for the evolving accounting landscape.

How Are CPA Exam Scores Calculated?

When it comes to calculating your CPA exam scores, understanding the scoring methodology is crucial.

You'll want to know how each section contributes to your overall score and what the typical pass rates look like.

Plus, being aware of score release dates can help you plan your next steps after the exam.

Understanding CPA Exam Scoring Methodology

Understanding how CPA exam scores are calculated is crucial for candidates aiming to pass this challenging certification. The scoring methodology involves multiple components, ensuring a fair assessment of your knowledge and skills.

• Each section is scored on a scale of 0 to 99, with a passing score of 75.

• Your exam score combines results from multiple-choice questions and task-based simulations.

• Raw scores are converted to scaled scores to maintain consistency across different exam versions.

• Written communication tasks are evaluated separately and included in your overall score using a specific rubric.

• Score reports provide detailed feedback on your performance in various content areas, guiding your study efforts.

What Are the CPA Exam Pass Rates?

While preparing for the test, it's crucial to know the pass rates for the CPA exam and the pass rates for each section, as they reflect the challenges candidates face. The pass rates vary by section and are influenced by factors like section difficulty and preparation methods.

Generally, the AICPA publishes these overall CPA exam pass rates quarterly, giving you insight into candidate performance. You'll find that core sections like Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) often have different pass rates compared to the discipline section you choose, like Business Analysis and Reporting (BAR).

When Are CPA Exam Score Release Dates?

Knowing the score release dates for the CPA exam is important for your planning and preparation. In 2025, you can expect the following:

• Core section scores (AUD, FAR, REG) will be released about two weeks after AICPA receives the exam data.

• There are 16 score release dates for core sections throughout the year.

• Discipline section scores (BAR, ISC, TCP) will have a quicker score release timeline with five specific dates following each testing window.

• Testing windows for discipline sections are quarterly, so plan your study schedule accordingly.

• Staying updated with the 2025 CPA exam schedule ensures you're ready for each score release.

Understanding these dates helps you manage your study time effectively and reduce anxiety.

What Topics Are Covered in Each CPA Exam Section?

When you prepare for the CPA exam, you'll encounter distinct topics across its four sections.

You'll gain insights into financial accounting, tax compliance essentials, and the nuances of business analysis, as well as how technology integrates into the accounting field.

Understanding these areas will help you focus your studies and excel in each portion of the exam.

Financial Accounting and Reporting Insights

The Financial Accounting and Reporting (FAR) section of the CPA exam dives deeply into essential topics that underpin effective financial reporting.

You'll explore various concepts that form the foundation of financial accounting and reporting. Here are some key areas you'll cover:

• Financial statement presentation according to GAAP
• Recognition and measurement of accounting transactions
• Accounting for assets, liabilities, and equity
• Revenue recognition and its implications
• Preparation and analysis of financial reports

Understanding these topics is crucial for mastering the FAR section, one of the core sections of the CPA exam.

Tax Compliance and Planning Essentials

Building on your understanding of financial accounting, it's important to explore the Tax Compliance and Planning (TCP) section of the CPA exam. This section focuses on U.S. federal tax compliance and planning for both individuals and entities.

You'll dive into vital topics like income tax, deductions, and credits, ensuring you grasp tax laws and regulations thoroughly. You'll also learn about entity taxation and individual taxation, along with the tax implications of business transactions.

Mastering tax planning strategies is crucial since they'll help you understand how tax decisions impact financial outcomes. The TCP exam emphasizes the practical application of tax knowledge, preparing you to advise clients effectively in real-world scenarios.

Business Analysis and Reporting Overview

Understanding the Business Analysis and Reporting (BAR) section of the CPA exam is crucial for anyone looking to excel in the accounting profession. This discipline section dives deep into essential topics, ensuring you're well-prepared for real-world challenges.

Here's what you can expect:

• Financial statement analysis
• FASB standards and guidelines
• Advanced accounting topics
• Professional judgment in accounting
• Performance measurement and decision implications

With the CPA Evolution initiative, the BAR exam emphasizes integrating technology and data analytics in financial reporting.

You'll need to demonstrate your ability to apply your knowledge effectively in real-world scenarios, reinforcing the practical application of your skills in the accounting field.

Information Systems in the CPA Exam

As you explore the CPA exam, it's important to recognize the significant role of technology in today's accounting landscape, especially in the Information Systems and Controls (ISC) section. This discipline section focuses on the integration of technology within the accounting profession, ensuring you're prepared for modern challenges.

Topic	Description
Data Management	Managing and analyzing financial data
IT Audits	Evaluating the effectiveness of IT systems
Practical Application	Real-world scenarios in accounting

The CPA Exam Blueprints, effective January 1, 2025, outline these key topics, emphasizing higher-complexity transactions. By mastering these areas, you'll enhance your skills in handling information systems effectively in your future career.

How Many Hours Should I study for Each Discipline Section?

When preparing for each CPA discipline section, you should plan to study around 100-150 hours to grasp the material thoroughly.

Effective study techniques, like regular practice exams and focused reviews, can make a big difference in your understanding.

Remember to balance your study time with breaks to maintain your energy and avoid burnout.

Recommended Study Hours

Effective preparation is crucial for success on the CPA Exam's discipline sections. To ensure you're well-prepared, you should aim for approximately 100 to 150 recommended study hours for each discipline section.

Here's how to structure your study time effectively:

• Allocate 6 to 8 weeks for studying.
• Incorporate practice exams into your structured study plan.
• Balance practical application with theoretical understanding.
• Regularly engage in self-assessment to track your progress.
• Adjust your study schedule based on your understanding and retention.

Effective Study Techniques

To succeed in the CPA Exam's discipline sections, you should plan to dedicate around 100 to 150 hours of study time for each. A structured study plan is essential for effective preparation. Here's a quick overview of effective study techniques:

Study Technique	Description
Break Study Sessions	Split study time into 2-3 hour blocks
Incorporate Practice Exams	Complete 2-3 full-length practice tests
Schedule Review Sessions	Regularly revisit core sections
Start Early	Begin studying 3-4 months ahead

Balancing Study With Life

Balancing study time with your personal and professional life is crucial for CPA candidates, especially since each discipline section requires 100-120 hours of preparation.

A solid study plan over 3-4 months leading up to the testing windows can help you manage your commitments effectively.

Consider the following tips:

• Set aside 15-20 hours per week for consistent study sessions.
• Focus on difficult topics early to allow for review and reinforcement later.
• Incorporate practice exams and simulated testing to boost retention.
• Be flexible with your schedule to accommodate personal commitments.
• Adjust your study time based on progress and understanding.

International Testing Availability

If you're considering taking the CPA exam internationally, you'll find plenty of testing centers around the globe.

You can enjoy flexible scheduling options to fit your needs, and some locations even offer the exam in multiple languages.

It's essential to explore these resources to ensure a smooth testing experience.

Global Testing Centers Locations

The CPA Exam is set to expand its reach with international testing centers, making it more accessible for candidates around the globe.

Starting in 2024, you can take both core and discipline sections at Prometric test centers in various countries.

Here's what you need to know:

• Verify your eligibility and registration for your specific country.
• Testing centers are available for all core sections: AUD, FAR, REG.
• Choose from discipline sections like BAR, ISC, or TCP.
• Use the Prometric center locator tool to find your nearest location.
• Check health and safety protocols, as they may vary by center.

This global access aims to support candidates in pursuing their CPA aspirations more conveniently.

Exam Scheduling Flexibility

As you plan your CPA exam journey, you'll appreciate the enhanced scheduling flexibility available in 2025.

The core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)—will be available for continuous testing throughout the year. This means you can take these sections whenever you feel prepared, eliminating the stress of fixed testing windows.

For the discipline section, choose from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP), which will be offered in specific quarters, including an additional June testing window.

With 16 score release dates, you'll receive prompt feedback on your performance. Plus, international testing options ensure candidates worldwide can participate seamlessly.

Language Options Available

Navigating the CPA exam just got easier for international candidates thanks to the expanded language options.

These enhancements aim to boost accessibility, making it simpler for those whose primary language isn't English to participate in the accounting profession.

Here are some key points to consider:

• The CPA exam will be available in various languages at specific international testing centers.
• Candidates should verify the language options at their chosen testing locations, as they can differ.
• This initiative aligns with the global nature of the accounting profession.
• Detailed language availability information is provided by AICPA and NASBA.
• International testing ensures aspiring accountants worldwide have a chance to succeed.

Explore these options to enhance your CPA exam experience!

Tips for Exam Preparation

When preparing for the CPA exam, creating a solid study schedule is crucial to stay organized and focused.

You should incorporate practice exams regularly to assess your progress and identify areas that need more attention.

Make sure to concentrate on specific subjects that challenge you the most to boost your confidence and performance on test day.

Study Schedule Creation

Creating a structured study schedule is essential for effective CPA exam preparation, especially with the new format in 2025. Start planning your study schedule 3-4 months before your chosen discipline section's testing window.

Here are some tips to help you stay organized:

• Prioritize core sections (AUD, FAR, REG) in your study routine.
• Choose your discipline section (BAR, ISC, TCP) wisely based on your interests.
• Avoid scheduling core and discipline exams back-to-back to minimize stress.
• Keep track of registration deadlines to ensure you secure your spot.
• Use a mix of study methods—like practice questions, flashcards, and group study—to reinforce your understanding.

With a well-structured study schedule, you'll feel more prepared and confident for the CPA exam.

Practice Exam Usage

A well-structured study schedule sets the stage for effective exam preparation, but incorporating practice exams can take your readiness to the next level. They help reinforce what you've learned and identify areas needing improvement. Make sure to align your practice exams with your study plans, focusing on both core sections and discipline sections.

Here's a helpful breakdown:

Practice Exam Tips	Benefits
Take them regularly	Builds confidence and retention
Focus on weak areas	Enhances understanding
Simulate testing conditions	Prepares you for exam day

Utilizing practice exams during your preparation time, especially before testing windows, can significantly boost your confidence and performance on the CPA exam.

Focused Subject Review

Focusing on targeted subject review can significantly enhance your CPA exam preparation. By zeroing in on specific topics, you can strengthen your understanding of both the core sections—AUD, FAR, REG—and your chosen discipline section, whether it's BAR, ISC, or TCP.

Here are some tips to help you:

• Create a structured study plan that allocates time for both core and discipline sections.

• Familiarize yourself with the exam schedule and testing windows for effective planning.

• Start discipline section review 3-4 months before the testing window.

• Monitor score release timelines to adjust your study strategy.

• Use practice exams to identify weak areas and reinforce your knowledge.

With these strategies, you're on your way to mastering the CPA exam!

FAQ's About the Uniform CPA Exam and 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), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). You must pass all four sections to obtain your CPA license.

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 may have different requirements, so it’s essential to check your state’s guidelines for the application process.

Q: When can I take the CPA exam in 2024?

A: You can take the CPA exam throughout the year, but you must schedule your exam dates in advance. Be sure to keep an eye on the 2024 CPA exam blueprints for any updates regarding testing windows and content changes.

Q: What is included in the CPA exam content areas?

A: The CPA exam content areas encompass a range of topics relevant to accounting and finance, including auditing, financial reporting, business concepts, and ethics. Each section tests the knowledge and skills necessary for a successful accounting career.

Q: How can I effectively prepare for the CPA exam?

A: To effectively prepare for the CPA exam, consider using a comprehensive CPA exam review course, such as Vishal CPA Exam Prep review course. This courses offer structured study plans, 1-on-1  tutoring, practice questions, and resources tailored to help you pass the exam.

Q: What types of exam questions can I expect on the CPA exam?

A: The CPA exam questions include multiple-choice questions, task-based simulations, and written communication tasks depending on the section. Familiarizing yourself with these formats will help you feel more confident when you take the exam.

Q: How often do I need to take the exam if I don’t pass a section?

A: If you do not pass a section of the CPA exam, you can retake it as soon as the next testing window opens. However, you must apply again through your state board of accountancy and pay any applicable fees.

Q: What resources are available for CPA exam prep?

A: There are numerous resources available for CPA exam prep, including textbooks, online courses, video lectures, and practice exams. Vishal CPA Exam Prep Review Course is a popular option that offers a comprehensive study platform designed to help you succeed.

Q: Can I take the CPA exam before completing my degree?

A: In most states, you can sit for the CPA exam before completing your degree, but you must meet the educational requirements set by your state board of accountancy. Be sure to check your state’s specific regulations regarding eligibility.

Conclusion