CPA Exam Sections: The 4 You Pass, 6 Total

1. What topics does each section cover?

Think of the three Core sections as preparing financial information (FAR), checking it (AUD), and applying tax and legal rules (REG). Your Discipline takes one area further.

The examples above are CPAPass illustrations. For the full tested content and topic weights, use the AICPA Blueprint guide. Comparing your fourth section? Read BAR vs ISC vs TCP.

2. What is the best learning sequence?

For a beginner, our suggested starting point is FAR. It teaches the financial statements that AUD asks you to evaluate. Take AUD next unless you are pairing FAR with BAR. Keep your chosen Discipline close to its related Core section so the material stays fresh.

You may take the sections in any order. These are study recommendations, not prerequisites. A tax-experienced candidate may start REG → TCP; a systems-and-controls candidate may start AUD → ISC. Both still need all three Core sections and one Discipline for the same general CPA license.

Study one section at a time, and practice multiple-choice questions and simulations throughout. If accounting basics are rusty, review debits, credits, and how the statements connect before starting FAR. Use the study-order guide to adapt the sequence to your background and available exam dates.

3. What do I need to apply for the exam?

Start with the U.S. state or jurisdiction you will apply through. The exam is uniform, but eligibility rules are set by that jurisdiction. Check these four things before paying for an exam section:

1. Education. Check the degree or student-entry rule, total college credits, and required accounting and business courses. A degree alone may not cover the right subjects.
2. Other eligibility rules. Check any age, residency, Social Security number, or identification requirements and available exceptions.
3. Documents. Arrange official transcripts. If you studied outside the U.S., check which credential evaluation service your jurisdiction accepts.
4. Application route. Apply through NASBA CPA Examination Services (CPAES) or the board-designated process. After approval, obtain your Notice to Schedule (NTS) and book your exam with Prometric.

Find your state’s exam requirements, then follow the step-by-step application guide.

4. What does the exam timeline look like?

You take four separate four-hour exams: 16 hours of testing in total. The study journey takes much longer. Here is an illustrative 12-month plan for someone studying alongside work and choosing TCP. It is a planning example, not an average completion time or a guarantee.

1. Before your first exam

   Check eligibility and apply

   Choose your jurisdiction, arrange transcripts and any required evaluation, and allow time for approval. You can begin studying while the application is processed.

2. Months 1-3

   FAR

   Build your accounting foundation. Include both short questions and longer simulations, then sit for FAR when your practice supports it.

3. Months 4-6

   AUD

   Apply that financial statement knowledge to audit risk, evidence, and reporting. Keep a buffer for work commitments or a retake.

4. Months 7-9

   REG

   Study federal tax and business law. Check the testing window for TCP before fixing your next exam date.

5. Months 10-12

   TCP

   Build on REG and target an available Discipline window. Leave room for score release and, if needed, another attempt.

Use your weekly study capacity and practice results to shorten or extend each block. Application processing, missing coursework, score waits, and retakes can add time. If you choose BAR or ISC, move that Discipline next to its related Core using the sequences above.

Fit the plan around testing dates

In 2026, AUD, FAR, and REG offer year-round testing, subject to available seats. BAR, ISC, and TCP test in January, April, July, and October. Scores arrive on published release dates, not at the end of your appointment. For example, the October 1-31, 2026 Discipline window has a target score release of December 15, 2026.

Check the exam calendar and score release dates before booking. A plan that extends into 2027 must use that year’s schedule; the AICPA has announced testing changes from July 2027.

5. What is the hardest part of the CPA Exam?

FAR is a sensible section to give extra room in your plan. It combines a broad accounting syllabus with calculations and financial statement problems. In the AICPA’s cumulative Q1-Q2 2026 results, FAR had the lowest Core pass rate at 42.95%; BAR had the lowest Discipline pass rate at 43.64%.

Those rates describe groups of candidates, not your personal odds or a universal difficulty ranking. An experienced accountant may find FAR familiar and struggle more with AUD’s close answer choices or REG’s tax rules. Choose your Discipline for the material you understand and can apply, not just its pass rate.

The challenge is applying what you know under time pressure

• Keeping many topics usable. Mix earlier topics into your weekly review so finishing a new chapter does not mean forgetting the last one.
• Working through simulations. Task-based simulations (TBSs) ask you to use exhibits and solve longer problems. Practice organizing the facts and completing the whole task.
• Managing the four-hour clock. Rehearse timed sets and leave enough time for simulations instead of spending too long on one multiple-choice question.

Simulations contribute 50% of the score in every section except ISC, where they contribute 40%. Memorizing short answers alone leaves a large part of the exam unpracticed. See how hard the CPA Exam is for a fuller comparison.

The exact 2026 exam format

Each section has five testlets (groups of questions): two multiple-choice testlets followed by three simulation testlets. Submitting a testlet is final, so you cannot return to its questions. A passing score is 75 on a 0-99 scale; it is not 75% correct.

Important exception: ISC uses 60% MCQ / 40% TBS weighting. Raw question counts do not determine the score split. The current AICPA Blueprints list the detailed topics and weights for each section.

What if my study materials still mention BEC?

BEC is not a current CPA Exam section. It was replaced by the Core-plus-Discipline model in 2024. Check your materials’ publication date and section list. Before exam day, also try the AICPA’s official sample test to learn the interface; it is separate from testing your subject knowledge.