The Complete CPA Exam Study Guide 2026

Welcome to the most comprehensive, no-nonsense study guide for the 2026 CPA Exam. The exam has evolved, and so must your preparation. This guide consolidates everything you need to know about the Core sections, the new Disciplines, and how to build a study plan that respects your time and targets a passing score of 75.

We have merged our individual guides for AUD, FAR, REG, and BAR into this single authoritative resource, and added complete coverage of the two remaining Discipline sections — Information Systems and Controls (ISC) and Tax Compliance and Planning (TCP) — so every candidate has one canonical playbook regardless of which Discipline they choose. Our goal is to provide a clear, detailed, and actionable framework based on the official AICPA Blueprints and real performance data. Let's begin.

Key facts

• Governing Body: Administered by the AICPA, NASBA, and State Boards of Accountancy.
• Passing Standard: A minimum score of 75 is required for each of the four exam sections.
• Exam Structure: Consists of three Core sections and one chosen Discipline section.
• Core Sections: Auditing (AUD), Financial Accounting (FAR), and Regulation (REG).
• Discipline Options: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
• Blueprint Focus: Preparation must align with the official AICPA Blueprints for 2026.

Table of Contents

• 10 Tips to Pass the CPA Exam on Your First Try
• Understanding the 2026 CPA Exam Structure
• The Core Sections: A Detailed Breakdown
• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Taxation and Regulation (REG)
• Choosing Your Discipline Section
• Comparison of Discipline Sections: BAR vs. ISC vs. TCP
• Deep Dive: Business Analysis and Reporting (BAR)
• Overview: Information Systems and Controls (ISC)
• Overview: Tax Compliance and Planning (TCP)
• How to Create Your CPA Exam Study Plan
• CPA Exam Day: Strategy and Logistics
• Frequently asked questions

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10 Tips to Pass the CPA Exam on Your First Try

Passing all four sections of the CPA Exam without failing is a significant challenge, but it is achievable with the right strategy. The key is disciplined execution, not genius.

1. Treat the AICPA Blueprints as Your Map. The Blueprints are not suggestions; they are the definitive source of what is testable. Use them to understand topic weightings and allocate your study time accordingly.
2. Commit to a Realistic Study Schedule. Budget 80-120 hours per section. For a working professional, this means 15-20 hours per week for 10-15 weeks. Schedule study blocks in your calendar and protect that time fiercely.
3. Don't Just Memorize—Understand the "Why". The exam tests professional judgment. Instead of just memorizing that goodwill is tested for impairment, understand why the test is necessary and how it protects the integrity of the balance sheet. This mindset is crucial for complex simulations.
4. Master Multiple-Choice Questions (MCQs). Your goal isn't just to get the right answer, but to understand why the wrong answers are wrong. This deepens your knowledge and prepares you for nuanced questions. VoraPrep's adaptive learning engine uses your MCQ performance to target your specific weak areas.
5. Dedicate 40% of Your Time to Task-Based Simulations (TBSs). Candidates who fail often admit to neglecting TBSs. They are 50% of your score. Practice them consistently, especially research questions, to get comfortable with the format and authoritative literature.
6. Simulate Exam Day Conditions. In the final two weeks, take at least two full-length, timed practice exams. This builds mental stamina, refines your time management, and exposes any remaining knowledge gaps under pressure.
7. Identify Your Weak Areas and Attack Them. Don't avoid topics you find difficult. Use your practice exam results and your review course analytics to pinpoint your weaknesses. Spend your final review days turning those weaknesses into strengths.
8. Create a Final Review Sheet. Condense the most critical concepts, formulas, and rules for each section onto a single summary sheet. Reviewing this in the days before the exam is far more effective than trying to re-read entire chapters.
9. Don't Change Your Routine on Exam Day. Get a normal night's sleep. Eat a normal breakfast. Don't cram new information. Arrive at the test center with a calm, confident mindset, ready to execute your plan.
10. Analyze, Don't Agonize Over a Failure. If you do fail a section, it's not the end. Use your score report to understand where you fell short. Re-engage with the material, focus on the weak areas identified, and reschedule the exam. Persistence is the final, most important ingredient.

Understanding the 2026 CPA Exam Structure

The current version of the exam, known as the CPA Evolution model, was launched in 2024. It reflects the changing skills required of modern accountants. The structure is a "Core + Discipline" model, designed to test a strong accounting foundation while allowing for specialization.

The Core + Discipline Model: Every candidate must pass three Core sections and one Discipline section of their choice. This means you will take a total of four sections to become a licensed CPA.

• Three Core Sections (Required):

1. Auditing and Attestation (AUD)
2. Financial Accounting and Reporting (FAR)
3. Taxation and Regulation (REG)

• One Discipline Section (Choose One):

1. Business Analysis and Reporting (BAR)
2. Information Systems and Controls (ISC)
3. Tax Compliance and Planning (TCP)

Key Exam Rules:

• Passing Score: The minimum passing score for each section is 75 on a scale of 0-99.
• Testing Windows: You can take the exam year-round at authorized Prometric testing centers, subject to availability.
• Credit Window: Once you pass your first section, you have a rolling window to pass the remaining three. As of 2024, NASBA has recommended a uniform 30-month credit period, which many state boards of accountancy have adopted, replacing the previous 18-month window. Always verify the specific rule with your state board.

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The Core Sections: A Detailed Breakdown

The three Core sections establish the foundational knowledge required of all CPAs, regardless of their career path. They cover the essential principles of accounting, auditing, and tax law.

Auditing and Attestation (AUD)

The AUD section tests your understanding of the entire audit process, from engagement planning and risk assessment to fieldwork and reporting. It also covers attestation engagements and the AICPA Code of Professional Conduct.

AUD Exam Format and Structure

• Total Test Time: 4 hours
• Question Format: 78 Multiple-Choice Questions (MCQs) and 7 Task-Based Simulations (TBSs).
• Scoring Weight: 50% MCQs, 50% TBSs.
• Testlets: The exam is divided into five testlets: two for MCQs and three for TBSs.

AUD Content Areas and Weightings

This breakdown is based on the official AICPA Uniform CPA Examination Blueprints.

• Area I: Ethics, Professional Responsibilities, and General Principles (15-25%)
• Nature and scope of services, including audit, review, compilation, and agreed-upon procedures.
• AICPA Code of Professional Conduct and ethical responsibilities (ET Sections).
• Requirements for engagement documentation.
• Area II: Assessing Risk and Developing a Planned Response (25-35%)
• Engagement planning and supervision.
• Understanding an entity's internal control and environment (AU-C Section 315).
• Identifying and assessing the risk of material misstatement (inherent risk, control risk, fraud risk).
• Materiality.
• Area III: Performing Further Procedures and Obtaining Evidence (30-40%)
• Sufficient and appropriate audit evidence.
• Audit procedures for different transaction cycles (e.g., revenue, inventory, expenditures).
• Sampling techniques (AU-C Section 530).
• Auditing accounting estimates and fair value measurements.
• Area IV: Forming Conclusions and Reporting (10-20%)
• Evaluating audit findings and subsequent events.
• Communicating with those charged with governance, covered in our guide on CPA Auditing & Attestation: Required communications — Complete Study Guide.
• Types of audit reports (unmodified, qualified, adverse, disclaimer) (AU-C Section 700 series).
• Reporting on compliance and internal control (e.g., single audits).

AUD Pass Rates and Difficulty

Historically, AUD has a pass rate that hovers in the high 40s. The cumulative pass rate for 2023 was 47.05%. This reflects the section's emphasis on judgment and application rather than pure memorization. Candidates often find the nuanced wording of MCQs and the complexity of TBSs challenging.

Proven Study Strategies for AUD

1. Master the Concepts, Not Just the Rules: AUD is less about calculation and more about application. Understand why an auditor performs a certain procedure, not just what the procedure is. Use flashcards for key definitions (e.g., types of audit risk, report modifications) but spend most of your time on practice questions that require critical thinking.
2. Understand the Audit Report: You must know the different types of audit opinions and the specific circumstances that lead to each one. Create a decision tree or chart that maps situations (e.g., scope limitation, GAAP departure) to the correct report modification.
3. Practice TBSs Extensively: AUD TBSs often present you with realistic work papers, client emails, and financial data. Practice interpreting these documents to identify risks, evaluate evidence, and form conclusions. Pay close attention to simulations involving adjusting journal entries from an auditor's perspective. You can find thousands of practice questions at VoraPrep's CPA course.
4. Connect the Dots: The audit process is linear. Your study plan should reflect this. Connect how risk assessment in Area II directly influences the nature, timing, and extent of procedures in Area III, which then dictates the conclusion in Area IV. For instance, see how auditors approach evaluating design and implementation of controls.

Financial Accounting and Reporting (FAR)

FAR is often considered the most comprehensive section of the CPA Exam. It covers a vast amount of material related to U.S. GAAP, IFRS, and accounting for state and local governments and not-for-profit organizations.

FAR Exam Format and Structure

• Total Test Time: 4 hours
• Question Format: 50 Multiple-Choice Questions (MCQs) and 7 Task-Based Simulations (TBSs).
• Scoring Weight: 50% MCQs, 50% TBSs.
• Testlets: The exam is divided into five testlets: two for MCQs and three for TBSs.

FAR Content Areas and Weightings

This breakdown is based on the official AICPA Uniform CPA Examination Blueprints.

• Area I: Financial Reporting (30-40%)
• Conceptual framework and standard-setting for business and non-business entities.
• General-purpose financial statements: balance sheet, income statement, statement of cash flows, statement of comprehensive income, statement of changes in equity.
• Public company reporting requirements (SEC filings).
• Area II: Select Balance Sheet Accounts (30-40%)
• Cash and cash equivalents.
• Receivables.
• Inventory.
• Property, plant, and equipment (including depreciation and impairment).
• Intangible assets.
• Payables and accrued liabilities.
• Long-term debt (bonds, notes).
• Area III: Select Transactions (25-35%)
• Revenue recognition (ASC 606).
• Stockholders' equity.
• Business combinations.
• Leases (ASC 842).
• Income taxes (deferred tax assets/liabilities).
• Contingencies and commitments.

FAR Pass Rates and Difficulty

FAR has historically had one of the lower pass rates, often in the low to mid-40s. The cumulative pass rate for 2023 was 43.61%. The primary challenge is the sheer volume of material. While individual concepts may not be overly complex, the breadth of topics requires a disciplined and comprehensive study approach.

Proven Study Strategies for FAR

1. Do Not Skip Governmental and NFP: These topics are guaranteed to be on the exam and are often easier to master than some of the more complex corporate accounting topics. Dedicate specific study blocks to governmental and not-for-profit accounting; it's a reliable way to secure points.
2. Focus on High-Impact Topics: While you must cover everything, prioritize heavily tested areas like leases, revenue recognition, consolidations, and the statement of cash flows. You are almost certain to see complex TBSs on these topics. A deep dive on a specific complex topic like pensions can be found in our guide to Pensions and OPEB.
3. Work Problems Relentlessly: FAR is a numbers-heavy exam. You cannot pass by simply reading the textbook. Work through as many MCQs and TBSs as possible. For journal entry questions, physically write them out to reinforce the debit/credit logic. For TBSs, get comfortable with the exhibits and tying numbers together across different financial statements.
4. Create Summary Sheets: The volume of FAR content is its biggest challenge. After completing a chapter (e.g., on Leases), create a one-page summary sheet with the key criteria, journal entries, and disclosure requirements. Review these sheets weekly to keep the information fresh and prevent knowledge decay.

Taxation and Regulation (REG)

REG covers federal taxation of individuals and entities, business law, and ethics. It requires a mix of detailed rule memorization and the ability to apply those rules to specific scenarios.

REG Exam Format and Structure

• Total Test Time: 4 hours
• Question Format: 72 Multiple-Choice Questions (MCQs) and 8 Task-Based Simulations (TBSs).
• Scoring Weight: 50% MCQs, 50% TBSs.
• Testlets: The exam is divided into five testlets: two for MCQs and three for TBSs.

REG Content Areas and Weightings

This breakdown is based on the official AICPA Uniform CPA Examination Blueprints.

• Area I: Ethics, Professional Responsibilities, and Federal Tax Procedures (10-20%)
• AICPA Code of Professional Conduct and Treasury Department Circular 230. Our guide on AICPA SSTS covers this in detail.
• Taxpayer and preparer penalties.
• IRS audit and appeals process.
• Area II: Business Law (15-25%)
• Contracts.
• Agency.
• Debtor-creditor relationships and bankruptcy.
• Business structures (sole proprietorships, partnerships, corporations).
• Securities regulation.
• Area III: Federal Taxation of Property Transactions (5-15%)
• Basis and holding periods for assets.
• Capital gains and losses.
• Like-kind exchanges and involuntary conversions.
• Area IV: Federal Taxation of Individuals (20-30%)
• Gross income inclusions and exclusions.
• Adjustments for Adjusted Gross Income (AGI).
• Standard and itemized deductions.
• Tax credits and calculations. A key deduction for many is the Qualified Business Income (QBI) deduction under Section 199A.
• Area V: Federal Taxation of Entities (20-30%)
• Taxation of C corporations, S corporations, partnerships, LLCs, and trusts.
• Formation, operation, and liquidation of entities.
• Basis calculations for owners (e.g., stock basis, partnership basis).

REG Pass Rates and Difficulty

REG typically has the highest pass rates of the Core sections, often approaching or exceeding 60%. The cumulative pass rate for 2023 was 59.13%. The material is rule-based, which suits candidates who excel at memorization and direct application. The challenge lies in keeping the numerous thresholds, limitations, and phase-outs straight.

Proven Study Strategies for REG

1. Master Basis Calculations: Basis is the central theme that connects nearly all of REG's entity taxation concepts. Create detailed notes and work numerous problems on calculating initial basis, adjustments to basis, and basis at liquidation for C corps, S corps, and partnerships. If you understand basis, you can solve a huge portion of the exam.
2. Use Mnemonics and Charts: REG is filled with lists, thresholds, and phase-outs that are perfect for memory aids. For example, use mnemonics for itemized deductions or the qualifying child/relative tests. Create charts comparing the tax treatment of different business entities.
3. Separate Business Law from Tax: Mentally compartmentalize your study time. Business law is concept-driven, while tax is rule-driven. Don't try to study both in the same session. Dedicate specific days to business law concepts and others to tax calculations.
4. Pay Attention to Effective Dates: Tax law changes. Your review course materials will be updated for the testable law on your exam. Do not use outdated materials. Focus on the rules as presented in your 2026 study guide.

Worked Example: Partnership Basis Calculation

Understanding partnership basis under IRC §722 is critical. Let's walk through a common scenario where candidates make mistakes.

Scenario: Sarah contributes to the new SJ Partnership. She contributes cash of $20,000 and a building with an adjusted basis of $50,000 and a fair market value (FMV) of $100,000. The building is subject to a mortgage of $30,000, which the partnership assumes. Sarah receives a 50% interest in the partnership. What is Sarah's initial basis in her partnership interest? The Common Wrong Answer: Many candidates will simply calculate: $20,000 (Cash) + $50,000 (Building Basis) - $30,000 (Full Mortgage) = $40,000. This is tempting because it seems logical to subtract the full debt you were relieved of. It is also wrong. The Correct Approach (Thinking Like the Examiner): The key is realizing that when the partnership assumes the mortgage, Sarah is relieved of the full $30,000 liability, but she also takes on her proportionate share of that same liability as a partner. This is a deemed cash contribution.

• Step 1: Calculate the basis of contributed property.
• Cash Contributed: $20,000
• Adjusted Basis of Building: $50,000
• Subtotal: $70,000
• Step 2: Account for the liability.
• Debt Relief (Deemed Distribution): The partnership assumed her $30,000 mortgage. This is treated as a cash distribution to Sarah, reducing her basis.
• Share of Partnership Debt (Deemed Contribution): Sarah is a 50% partner, so she is now responsible for 50% of that $30,000 mortgage. 50% * $30,000 = $15,000. This is treated as a cash contribution from Sarah, increasing her basis.
• Step 3: Calculate the final basis.
• Basis from property: $70,000
• Subtract full debt relief: ($30,000)
• Add back her share of the debt: +$15,000
• Final Basis: $70,000 - $30,000 + $15,000 = $55,000

The examiner is testing your understanding of the net effect of liability shifts. By breaking it down into a deemed distribution and a deemed contribution, you arrive at the correct basis and avoid the trap.

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Choosing Your Discipline Section

After passing the three Core sections, you must pass one Discipline section. This choice allows you to align the exam with your career interests. Your choice does not limit your future career path or how you are licensed; it simply demonstrates deeper knowledge in one specific area.

Comparison of Discipline Sections: BAR vs. ISC vs. TCP

Feature	Business Analysis and Reporting (BAR)	Information Systems and Controls (ISC)	Tax Compliance and Planning (TCP)
Focus Area	Financial analysis, technical accounting, data analytics, and management accounting.	IT audit, cybersecurity, data governance, and information systems.	Advanced individual and entity tax planning, compliance, and personal financial planning.
Ideal Candidate	Aspiring controllers, financial analysts, or those in technical accounting roles. Strong in financial reporting and analysis.	Aspiring IT auditors, systems consultants, or CPAs in technology-focused roles.	Aspiring tax professionals in public accounting or industry, wealth managers, or financial planners.
Overlap with Core	Builds directly on FAR concepts.	Builds on AUD concepts, especially internal controls and IT risk.	Builds directly on REG concepts.
Key Skills Tested	Data analysis, financial modeling, valuation, application of complex accounting standards.	IT risk assessment, SOC reporting, business process controls, data management.	Complex tax return preparation, entity structuring, property transactions, personal financial planning.

Deep Dive: Business Analysis and Reporting (BAR)

BAR is the discipline for candidates who enjoy the complexities of financial reporting and want to focus on higher-order skills like data analysis, financial modeling, and risk management.

Who Should Take BAR?

Choose BAR if your career interests lie in financial statement analysis, technical accounting advisory, transaction services, or a controller/CFO track in industry. It is the most natural extension of the FAR Core section.

BAR Exam Format and Structure

• Total Test Time: 4 hours
• Question Format: 50 Multiple-Choice Questions (MCQs) and 7 Task-Based Simulations (TBSs).
• Scoring Weight: 50% MCQs, 50% TBSs.

BAR Content Areas and Weightings

This breakdown is based on the official AICPA Uniform CPA Examination Blueprints.

• Area I: Business Analysis (40-50%)
• Financial statement analysis and ratio calculation.
• Data analytics and visualization.
• Financial forecasting and projections.
• Risk management and internal controls (COSO framework).
• Area II: Technical Accounting and Reporting (35-45%)
• Advanced topics in revenue recognition and leases.
• Business combinations and consolidations. A key topic here is accounting for noncontrolling interests.
• Derivatives and hedge accounting.
• Employee benefit plan accounting.
• Researching complex accounting issues.
• Area III: State and Local Governments (10-20%)
• Advanced topics in governmental accounting, including financial statement preparation and analysis.

BAR Pass Rates and Difficulty

As a newer section, pass rate data for BAR is still emerging. Early data from Q1 2024 showed a pass rate of 42.94%. The difficulty lies in its heavy emphasis on analysis and application. You won't just be asked to define a concept; you'll be given a data set and asked to perform an analysis or evaluate a complex transaction.

Proven Study Strategies for BAR

1. Build on Your FAR Knowledge: Do not attempt BAR until you have a strong grasp of the FAR material. BAR assumes you know the fundamentals and immediately jumps into more complex applications.
2. Embrace the Data: Get comfortable with TBSs that provide spreadsheets or data tables. Practice using the built-in spreadsheet functions to perform calculations, create pivot tables, and analyze trends. The exam is testing your ability to turn data into business insights.
3. Focus on Frameworks: For topics like business combinations, derivatives, and governmental accounting, focus on understanding the underlying principles and frameworks. Create flowcharts to map out the decision-making process for complex accounting treatments.

Overview: Information Systems and Controls (ISC)

ISC is designed for candidates with an interest in technology and its impact on business processes and financial reporting. It focuses on IT audit, data governance, and cybersecurity.

Who Should Take ISC?

Choose ISC if you are interested in a career in IT audit, risk advisory, cybersecurity consulting, or as a systems and controls analyst. It is a good fit for candidates who want to bridge the gap between accounting and technology.

Key Topics in ISC

• Information Systems and Data Management: Data architecture, infrastructure, and security.
• Security, Confidentiality, and Privacy: Cybersecurity risk management, privacy regulations, and incident response.
• System and Organization Controls (SOC) Engagements: Planning, executing, and reporting on SOC 1, SOC 2, and SOC for Cybersecurity engagements.

Overview: Tax Compliance and Planning (TCP)

TCP is the discipline for candidates who want to specialize in taxation. It goes far beyond the REG Core section, delving into advanced tax planning for individuals and entities.

Who Should Take TCP?

Choose TCP if you plan to build a career in a public accounting tax practice, corporate tax department, or wealth management. It is the most direct extension of the REG Core section.

Key Topics in TCP

• Advanced Individual Tax: Complex tax computations, passive activity losses, and alternative minimum tax (AMT).
• Entity Tax Planning: Advanced partnership and S corporation property transactions, C corporation reorganizations.
• Personal Financial Planning: Retirement planning, estate and gift taxation, and wealth management strategies.

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How to Create Your CPA Exam Study Plan

A structured plan is non-negotiable for passing the CPA Exam. Winging it is not an option.

1. Select Your First Section: Many candidates start with FAR due to its breadth, following the logic that it's best to tackle the biggest challenge first. Others prefer to start with a section that aligns with their current job or recent college courses to build momentum. A common strategy is to pair a difficult section with an easier one (e.g., FAR then REG) to manage burnout.
2. Establish a Timeline: A realistic timeline is 10-15 weeks of study per section, assuming you are working full-time. This translates to about 15-20 hours of study per week. Block out specific times on your calendar for studying and treat them as unbreakable appointments.
3. Choose a High-Quality Review Course: A review course is a critical investment. It provides the structure, materials, and question banks you need to prepare efficiently. VoraPrep offers comprehensive courses for all sections of the exam. You can see the full exam details and format breakdown on our site.
4. Structure Your Weekly Studies: A typical weekly plan should include:

• Lectures: Watch video lectures to get a high-level overview of the material.
• Reading: Read the corresponding textbook chapter to deepen your understanding.
• Practice MCQs: Do as many multiple-choice questions as possible. Aim for scores of 80% or higher on practice quizzes. Read the explanations for both right and wrong answers.
• Practice TBSs: Do not neglect simulations. They are 50% of your score and test your application skills.

1. The Final Review: In the last two weeks before your exam, your focus should shift entirely to review. Do not learn new material. Instead, take full-length, timed mock exams to simulate the real testing experience. Analyze your results to identify weak areas and spend your final days shoring up that knowledge with targeted practice quizzes.

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CPA Exam Day: Strategy and Logistics

Preparation doesn't stop with studying. A solid exam day plan can make a significant difference.

• Before the Exam:
• Visit the Prometric Center: If possible, do a dry run to the testing center a few days before your exam so you know exactly where to go, where to park, and how long it takes.
• Confirm Your NTS: Double-check your Notice to Schedule (NTS) and make sure you have the required forms of identification. Your name must match exactly.
• Get a Good Night's Sleep: Do not cram the night before. Your brain needs rest to perform well on a four-hour exam.
• During the Exam:
• Time Management: Be ruthless with your time. Allocate approximately 1.5 minutes per MCQ and 18-20 minutes per TBS. If you are stuck on a question, make your best guess, flag it, and move on. You can return to flagged questions within that testlet if you have time.
• Use the Authoritative Literature: The authoritative literature (e.g., the FASB Codification, Internal Revenue Code) is available in the TBS section. It is not a search engine. Use it only when you need to look up a very specific rule or standard. Practice using it in your review course so you are familiar with the interface.
• Take the Optional Break: There is an optional 15-minute break after the third testlet (the first TBS testlet). It is highly recommended that you take it. Step away from the computer, stretch, and clear your head before tackling the final two testlets.

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Frequently asked questions

How do I pass the CPA exam on the first try? To pass on the first try, you need a disciplined study plan of 300-400 total hours, a deep understanding of the AICPA Blueprints, and consistent practice with both MCQs and Task-Based Simulations. Success comes from simulating exam conditions and focusing on applying knowledge, not just memorizing facts. What is the best CPA study guide? The best CPA study guide is one that is comprehensive, up-to-date for 2026, and focuses on application and critical thinking. This guide, along with a high-quality review course like VoraPrep that offers adaptive learning and a large question bank, provides the framework needed for success. What are the 2026 CPA Exam sections? The 2026 CPA Exam consists of four sections. All candidates must pass three Core sections: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), and Taxation and Regulation (REG). Candidates also choose one of three Discipline sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Which CPA section should I take first? Many candidates choose to take FAR first because its content overlaps with AUD and BAR, and it is often considered the most difficult. An alternative strategy is to start with a section you feel more confident in to build momentum. There is no universally "correct" order. What is a passing score on the CPA Exam? A passing score is 75 on a scaled score of 0-99. This is not a percentage. The score reflects the difficulty of the questions you received, meaning a 75 represents a consistent level of knowledge regardless of the specific exam version. How long do I have to pass all four sections? Once you pass your first section, a rolling credit window begins. As of 2024, most jurisdictions have adopted the NASBA-recommended 30-month window to pass the remaining three sections. You must confirm the specific rules with your state board of accountancy. Which Discipline section should I choose? Choose the discipline that best aligns with your career goals and builds on your strengths. BAR is ideal for financial reporting and analysis roles. ISC is for those interested in IT audit and systems. TCP is designed for future tax professionals.

Related Resources

• "upstream Sale" "excess Depreciation" "noncontrolling Interest", Explore our expert CPA analysis on ""upstream Sale" "excess Depreciation" "noncontrolling Interest"". Discover critical
• CPA Regulation: Secured transactions (UCC Article 9) — Complete Study Guide, Master Secured Transactions (UCC Article 9) for the CPA REG exam. This complete guide breaks down attachment, perfection
• CPA Regulation: Capital gains and losses — Complete Study Guide, Avoid the #1 REG trap: capital loss netting errors. This guide fixes your process for wash sales, carryovers, and the $3
• CPA Regulation: Partnership Taxation — Complete Study Guide, Master CPA REG Partnership Taxation. Our guide breaks down outside basis, debt basis under IRC §752, §754 elections, and
• CPA Regulation: Fiduciary Income Taxation — Complete Study Guide, Ace Fiduciary Income Taxation on the CPA REG exam. This guide corrects common DNI calculation errors and provides a step
• CPA Auditing & Attestation: Group audits and component auditor reference (AU-C 600) — Complete Study Guide, Ace AU-C 600 on the CPA AUD exam. This guide deciphers group audits, component auditors, and the critical reporting deci

Official resources and references

• AICPA: Uniform CPA Examination - The official source for exam content and Blueprints.
• NASBA: CPA Exam Resources - Information on applying for the exam, scheduling, and score reporting.
• FASB: Accounting Standards Codification - The source of authoritative U.S. GAAP for non-governmental entities.
• BLS: Accountants and Auditors Outlook - Career and salary information from the Bureau of Labor Statistics.

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