Exam Outlines

To pass the CPA Exam, candidates must pass the three Core sections, AUD, FAR and REG, plus one Discipline section of their choice: BAR, ISC or TCP. Sections can be taken in any order. Each section has four hours of testing time. Scores range from 0 to 99, and 75 or higher passes. Scores are not percentages correct.

Core sections (required)

AUD: Auditing and Attestation
Audit, attestation, and preparation, compilation and review engagements, from engagement acceptance through reporting, plus ethics, professional responsibilities and independence.

FAR: Financial Accounting and Reporting
Financial accounting and reporting under US GAAP for businesses and not-for-profits, plus foundational state and local governmental accounting concepts.

REG: Taxation and Regulation
Federal taxation of individuals and entities, federal tax procedures, property transactions, business law, and ethics and professional responsibilities in tax practice.

Each section name above opens a free memorization guide (PDF). All six guides are on the Memorization Guides page.

Discipline sections (choose one)

BAR: Business Analysis and Reporting
Financial statement and data analysis, cost accounting, budgeting and forecasting, more advanced technical accounting and reporting, and deeper state and local government accounting.

ISC: Information Systems and Controls
Information systems and data management, security, confidentiality and privacy, and System and Organization Controls (SOC) engagements.

TCP: Tax Compliance and Planning
U.S. federal tax compliance and planning for individuals and entities, including more complex situations than REG, personal financial planning and property transactions.

Your Discipline choice does not limit the areas you can practice in as a CPA, so pick the one that fits your interests and strengths.

What happened to BEC?

BEC (Business Environment and Concepts) was retired in 2024, when the exam moved to the Core and Discipline structure. Much of its content now lives in BAR and ISC.

For the full official topic lists, see the AICPA’s 2026 CPA Exam Blueprints (effective January 1, 2026).

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