- ✎ Updated
- ➻ by Bryan Kesler, CPA
ABOUT THE AUTHOR:
Bryan Kesler, CPA is a CPA Practice Advisor Top 20 Under 40, Licensed Certified Public Accountant, and founder of Kesler CPA Review, Community and Mentorship Platform.
- ❯ CPA Exam Study Tips
Ready to become a certified public accountant? You are in the right place to learn exactly what is tested on this comprehensive Uniform CPA Examination!
Now that you have met the education requirements from both undergraduate and graduate classes and met the residency and age requirements for your state, you are ready to apply to sit for the CPA exam.
But before you apply, you should familiarize yourself with exactly what is tested on the exam so there are NO surprises.
Let's get started!
What Is Tested On The CPA Exam?
CPA Exam Format, Content, & Structure
The CPA Exam is broken down into three CORE sections (pass all three) and three DISCIPLINES (pick and pass only one).
Each section is administered by the AICPA for a total of 16 hours tested. Four hours per section.
The three CORE sections are Financial Accounting and Reporting (FAR), Regulation (REG), and Auditing and Attestation (AUD).
The three DISCIPLINES are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).
In order to qualify to become a licensed CPA, you must pass all three CORE sections and pick and pass one DISCIPLINE section all within 30 months. Note that NASBA recommends a 30-month timeline, but the window may vary by jurisdiction, so check with your state board.
The authoritative exam outline is called the AICPA Blueprints and is made up of the areas, topics, sub-topics and representative tasks that each CPA candidate is expected to be able to complete.
Each representative task is also mapped to a set Skill Level based on Bloom's taxonomy which is how you know what type of question (multiple choice or task-based simulation) you will be asked by task.
Testing Windows: Core sections (FAR, AUD, REG) are available year-round via continuous testing at Prometric centers. Discipline sections (BAR, TCP, ISC) are only offered during quarterly testing windows (typically January, April, July, and October). Plan your exam schedule accordingly.
What Are The Six Sections Of The CPA Exam?
Regulation (REG) - Core
Auditing & Attestation (AUD) - Core
Business Analysis and Reporting (BAR) - Discipline (extends FAR)
Information Systems and Controls (ISC) - Discipline (extends AUD)
Tax Compliance and Planning (TCP) - Discipline (extends REG)
All 6 CPA Exam Sections At A Glance
Here is a side-by-side comparison of every CPA exam section so you can see the full picture in one place. Click any row to jump to that section's detailed breakdown.
| Section | Type | MCQs | TBS | Time | MCQ / TBS Weight | Content Areas | Study Guide |
|---|---|---|---|---|---|---|---|
| FAR Core | Core | 50 | 7 | 4 hrs | 50% / 50% | 4 | FAR Guide |
| REG Core | Core | 72 | 8 | 4 hrs | 50% / 50% | 5 | REG Guide |
| AUD Core | Core | 78 | 7 | 4 hrs | 50% / 50% | 4 | AUD Guide |
| BAR Disc | Discipline | 50 | 7 | 4 hrs | 50% / 50% | 3 | BAR Guide |
| TCP Disc | Discipline | 68 | 7 | 4 hrs | 50% / 50% | 4 | TCP Guide |
| ISC Disc | Discipline | 82 | 6 | 4 hrs | 60% / 40% | 3 | ISC Guide |
Source: AICPA CPA Exam Blueprints, AICPA Scoring & Pass Rates. Note: ISC is the only section with a 60/40 MCQ-to-TBS weighting. All others are 50/50.
Types Of Questions On The CPA Exam
There are two types of questions asked on the CPA Exam. It's important to understand what is expected of you when answering these questions and understand the differences between each type.
1) Multiple Choice Questions (MCQs)
For each section of the CPA exam you will be given 2 testlets of multiple choice questions. Each question will have 4 possible answers that you can select from.
These multiple choice questions are designed to test your basic remembering and understanding learning skills.
About Pretest Questions: Each CPA exam section includes a number of unscored "pretest" MCQs and TBS questions mixed in with the scored questions. The AICPA uses these to collect data for future exams. You won't know which questions are pretest, so treat every question as if it counts. Don't panic if you encounter an unfamiliar topic.
2) Task-Based Simulations (TBS)
All six sections of the CPA exam have TBS or task-based simulations. These questions are designed to re-create real world scenarios you will experience as a CPA.
You will be required to show you understand the topics and concepts asked and to prove you are able to research accounting questions for clients or customers.
These types of questions will test your higher order learning skills such as Analysis and Evaluation.
Format Of The CPA Exam By Parts
Each section of the CPA exam is formatted slightly differently. Here is a breakdown of each section by format so you can know what to expect and how to budget your time on CPA exam day.
FAR, REG & AUD CORE Sections + BAR, TCP & ISC DISCIPLINE Formats
Financial Accounting & Reporting (FAR), Regulation (REG) and Auditing & Attestation (AUD) are all formatted similarly. You can expect to have 50% of your exam be multiple choice and the other 50% be task-based simulations (TBS). The same 50/50 split applies to BAR and TCP. ISC is the exception: it weights MCQs at 60% and TBS at 40%.
For each of these sections you will have 2 testlets of multiple choice as follows:
FAR has 25 multiple choice questions per testlet (50 total)
REG has 36 multiple choice questions per testlet (72 total)
AUD has 39 multiple choice questions per testlet (78 total)
BAR has 25 multiple choice questions per testlet (50 total)
TCP has 34 multiple choice questions per testlet (68 total)
ISC has 41 multiple choice questions per testlet (82 total)
Following your multiple choice testlets you will have 3 additional testlets of Task-Based Simulations (TBS) which will contain the following:
FAR has 7 (2 | 3 | 2 per testlet) task-based simulations
REG has 8 (2 | 3 | 3 per testlet) task-based simulations
AUD has 7 (2 | 3 | 2 per testlet) task-based simulations
BAR has 7 (2 | 3 | 2 per testlet) task-based simulations
TCP has 7 (2 | 3 | 2 per testlet) task-based simulations
ISC has 6 (1 | 3 | 2 per testlet) task-based simulations
What Is Tested On FAR
Financial Accounting and Reporting is the largest section of the CPA exam and comprehensively covers many different areas of general accounting and reporting.
FAR requires CPA candidates have a strong understanding of US GAAP, primarily covering concepts and standards for financial statements, items on financial statements, various types of transactions, governmental and not for profit accounting standards and reporting for governmental entities.
CPA Candidates will also be expected to apply these concepts and standards as required by any CPA.
FAR is made up of the following primary topics:
| Topics Tested | ||
|---|---|---|
| Conceptual framework and standard-setting | General-purpose financial statements: for-profit business entities | General-purpose financial statements: nongovernmental, not-for-profit entities |
| Public company reporting topics | Financial statements of employee benefit plans | Special purpose frameworks |
| Topics Tested | ||
|---|---|---|
| Cash and cash equivalents | Trade receivables | Inventory |
| Property, plant and equipment | Investments | Intangible assets |
| Payables and accrued liabilities | Long-term debt | Equity |
| Revenue recognition | Compensation and benefits | Income taxes |
| Topics Tested | ||
|---|---|---|
| Accounting changes and error corrections | Business combinations | Contingencies and commitments |
| Derivatives and hedge accounting | Foreign currency transactions and translation | Leases |
| Nonreciprocal transfers | Research and development costs | Software costs |
| Subsequent events | Fair value measurements | Differences between IFRS and U.S. GAAP |
| Topics Tested | |
|---|---|
| State and local government concepts | Format and content of the Comprehensive Annual Financial Report (CAFR) |
| Deriving government-wide financial statements and reconciliation requirements | Typical items and specific types of transactions and events in governmental entity financial statements |
How Much Time Do You Have To Complete FAR and How Is It Weighted?
You are given 4 hours to complete the exam. When being graded your exam will be weighted as follows:
50% Multiple Choice
50% Simulations
See the latest FAR pass rates »
Read the full FAR study guide: study plan, strategy, and best courses »
What Is Tested On REG
Regulation is the 2nd largest section of the CPA exam and comprehensively covers many different areas of taxes and business law.
REG is made up of the following 5 content areas:
| Topics Tested | |
|---|---|
| Ethics and responsibilities in tax practice | Licensing and disciplinary systems |
| Federal tax procedures | Legal duties and responsibilities |
| Topics Tested | |
|---|---|
| Contracts | Agency |
| Business structure | Debtor-creditor relationships |
| Government regulation of business | |
| Topics Tested | |
|---|---|
| Basis and holding periods of assets | Cost recovery (depreciation and amortization) |
| Gains and losses on property transactions | Like-kind exchanges and other nonrecognition transactions |
| Topics Tested | |
|---|---|
| Gross income (inclusions and exclusions) | Adjustments and deductions to arrive at taxable income |
| Tax credits and penalties | Filing status and exemptions |
| Topics Tested | |
|---|---|
| C Corporations | S Corporations |
| Partnerships and LLCs | Tax-exempt organizations |
Source: AICPA CPA Exam Blueprints (2026), confirmed by Universal CPA Review REG Study Guide (July 2025).
How Much Time Do You Have To Complete REG and How Is It Weighted?
You are given 4 hours to complete the exam. When being graded your exam will be weighted as follows:
50% Multiple Choice
50% Simulations
2026 Tax Law Update: The AICPA announced that provisions of the One Big Beautiful Bill Act (H.R. 1) with effective dates in 2024 and 2025 will become eligible for testing on the REG section starting July 1, 2026. If you are sitting for REG or TCP in the second half of 2026, study materials covering OBBBA provisions will be relevant. Check with your CPA review course for updated content.
See the latest REG pass rates »
Read the full REG study guide: tax strategy, OBBBA updates, and best courses »
What Is Tested On AUD
Auditing and Attestation (AUD) is considered by many to be the most difficult section of the CPA exam.
It comprehensively covers many different areas of auditing and attestation as follows:
AUD is made up of the following 4 content areas:
| Topics Tested | ||
|---|---|---|
| Nature and Scope of Audit and Non-Audit Engagements | Ethics, Independence and Professional Conduct | Terms of Engagement for Audit and Non-Audit Engagements |
| Requirements for Engagement Documentation | Communication with Management and Those Charged with Governance | Communication with Component Auditors and Parties Other Than Management |
| A Firm’s System of Quality Control, Including Quality Control at the Engagement Level | ||
| Topics Tested | ||
|---|---|---|
| Planning an Engagement | Understanding an Entity and Its Environment | Understanding an Entity’s Internal Control |
| Assessing Risks Due to Fraud | Identifying and Assessing the Risk of Material Misstatement | Materiality |
| Planning for and Using the Work of Others | Specific Areas of Audit Risk | |
| Topics Tested | ||
|---|---|---|
| Understanding Sufficient Appropriate Audit Evidence | Sampling Techniques | Performing Specific Procedures to Obtain Evidence |
| Specific Matters that Require Individual Attention | Misstatements and Internal Control Deficiencies | Written Representations |
| Subsequent Events and Subsequently Discovered Facts | ||
| Topics Tested | ||
|---|---|---|
| Reports On Auditing Engagements | Reports On Attestation Engagements | Accounting and Review Service Engagements |
| Reporting On Compliance | Other Reporting Considerations | |
Source: AICPA CPA Exam Blueprints (2026). AUD Area II and IV weights updated effective July 1, 2021.
How Much Time Do You Have To Complete AUD and How Is It Weighted?
You are given 4 hours to complete the exam. When being graded your exam will be weighted as follows:
50% Multiple Choice
50% Simulations
See the latest AUD pass rates »
Read the full AUD study guide: audit strategy, sim prep, and best courses »
What Is Tested On BAR
Business Analysis and Reporting (BAR) is one of three discipline sections you can choose from. BAR is an extension of the FAR core section and tests more advanced concepts in financial analysis, technical accounting, and governmental accounting.
CPAs who choose this discipline are likely to pursue roles in financial analysis and reporting, assurance or advisory services, and governmental accounting.
BAR covers content formerly tested in FAR and the now-retired BEC section, plus new analysis and reporting topics including data analytics.
BAR is made up of the following 3 content areas:
| Topics Tested | |
|---|---|
| Current period/historical analysis, including the use of data | Prospective financial information (forecasts and projections) |
| Ratio analysis and benchmarking | Comparison of investment alternatives |
| Topics Tested | |
|---|---|
| Indefinite-lived intangible assets, including goodwill | Business combinations (advanced) |
| Derivatives and hedge accounting (advanced) | Revenue recognition (advanced) |
| Stock compensation (share-based payments) | Employee benefit plans (advanced) |
| Leases (advanced) | Consolidations and variable interest entities |
| Topics Tested | |
|---|---|
| Governmental accounting concepts (advanced) | Typical items and specific types of transactions in governmental entity financial statements |
| Measurement, valuation, calculation, and presentation | Government-wide and fund financial statements |
Source: AICPA CPA Exam Blueprints (2026), UWorld BAR Guide.
How Much Time Do You Have To Complete BAR and How Is It Weighted?
You are given 4 hours to complete the exam. When being graded your exam will be weighted as follows:
50% Multiple Choice (25 MCQs per testlet, 50 total)
50% Simulations (7 TBS total)
See the latest BAR pass rates »
Read the full BAR study guide: what's tested, how to prepare, and best courses »
What Is Tested On TCP
Tax Compliance and Planning (TCP) is one of three discipline sections you can choose from. TCP is an extension of the REG core section and focuses on nonroutine and higher complexity federal tax compliance, tax planning for individuals and entities, and personal financial planning.
Candidates who choose this discipline are likely to pursue roles as financial advisors, tax consultants, and wealth managers.
TCP is made up of the following 4 content areas:
| Topics Tested | |
|---|---|
| Individual compliance and tax planning for gross income, AGI, taxable income, and estimated taxes | Compliance for passive activity and at-risk loss limitations |
| Tax credits (nonroutine) | Personal financial planning considerations |
| Topics Tested | |
|---|---|
| Entity formation, reorganization, and liquidation | Partnership and S corporation nonroutine transactions |
| C corporation nonroutine transactions | Tax-exempt organizations (compliance) |
| Topics Tested | |
|---|---|
| Entity tax planning strategies | Choice of entity considerations |
| Compensation strategies and retirement plans | Multi-jurisdictional tax planning |
| Topics Tested | |
|---|---|
| Advanced property transaction concepts | Cost recovery for complex assets |
| Installment sales and like-kind exchanges (advanced) | Related party transactions |
Source: AICPA CPA Exam Blueprints (2026), UWorld TCP Guide.
How Much Time Do You Have To Complete TCP and How Is It Weighted?
You are given 4 hours to complete the exam. When being graded your exam will be weighted as follows:
50% Multiple Choice (34 MCQs per testlet, 68 total)
50% Simulations (7 TBS total)
See the latest TCP pass rates »
Read the full TCP study guide: tax planning strategy, OBBBA updates, and best courses »
What Is Tested On ISC
Information Systems and Controls (ISC) is one of three discipline sections you can choose from. ISC is an extension of the AUD core section and tests your knowledge of IT audit and advisory services, data management, SOC engagements, cybersecurity, and privacy.
Candidates who choose this discipline are likely to pursue roles in System and Organization Controls (SOC), Enterprise Resource Planning (ERP), data management, IT audit, and internal auditing.
ISC Has Unique Scoring: ISC is the only CPA exam section where MCQs are weighted 60% and TBS are weighted 40%. All other sections (Core and Discipline) use a 50/50 split. This means your MCQ performance carries more weight on ISC than any other section.
ISC is made up of the following 3 content areas:
| Topics Tested | |
|---|---|
| Information systems (databases, data warehouses, data governance) | Data management across the data life cycle |
| IT infrastructure and cloud computing | Change management and system availability |
| Topics Tested | |
|---|---|
| Cybersecurity frameworks and risk assessment | Access controls and authentication |
| Encryption and data protection | Privacy frameworks (HIPAA, NIST Privacy Framework, GDPR concepts) |
| Incident response procedures | Confidentiality controls |
| Topics Tested | |
|---|---|
| SOC 1 engagement planning and reporting | SOC 2 engagement using Trust Services Criteria |
| Description criteria for service organizations | Testing controls and evaluating findings in SOC engagements |
Source: AICPA CPA Exam Blueprints (2026), UWorld ISC Guide.
How Much Time Do You Have To Complete ISC and How Is It Weighted?
You are given 4 hours to complete the exam. When being graded your exam will be weighted as follows:
60% Multiple Choice (41 MCQs per testlet, 82 total)
40% Simulations (6 TBS total)
See the latest ISC pass rates »
Read the full ISC study guide: IT concepts, SOC prep, and best courses »
Section-by-Section Study Guides
Now that you know what each section covers, the next step is building a study plan. Each guide below breaks down pass rates, how long to study, the best study order within that section, strategy tips, common mistakes, and which CPA review courses are strongest for that section.
Core Sections (must pass all three):
❯ How to Pass FAR — Study plan and strategy for the section with the lowest pass rate
❯ How to Pass AUD — How to master audit judgment, document review sims, and SSARS/SSAE
❯ How to Pass REG — Entity taxation strategy, business law, and 2026 OBBBA tax changes
Discipline Sections (choose and pass one):
❯ BAR Exam Guide — Business Analysis and Reporting: the natural pick if you did well on FAR
❯ ISC Exam Guide — Information Systems and Controls: for IT audit, SOC, and cybersecurity careers
❯ TCP Exam Guide — Tax Compliance and Planning: for tax practice and advisory careers
Not sure which discipline to pick? Each discipline guide includes a comparison section to help you decide based on your career goals.
Exam Day: Breaks, Pretest Questions & Scoring
The 15-Minute Standardized Break
After you complete testlet 3 (the first TBS testlet) on every CPA exam section, you are given an optional 15-minute standardized break. This break does not count against your 4-hour exam time. Use it. Stand up, stretch, get some water, and reset your focus for the remaining two testlets.
Pretest (Unscored) Questions
Each CPA exam section includes unscored "pretest" questions mixed in with the scored ones. The AICPA uses these to evaluate potential future exam questions. You will not know which questions are pretest, so answer every question as if it counts toward your score.
How CPA Exam Scoring Works
You need a score of 75 on each section to pass. This is on a 0-to-99 scale and is not a percentage. The score is a weighted combination of your MCQ and TBS performance, adjusted for question difficulty. Harder questions count for more, and you can earn partial credit on TBS.
The AICPA does not grade on a curve, but scores are calibrated to be comparable across different test forms and over time. For a detailed look at how each section has performed historically, visit our CPA exam pass rates page and score release schedule.
Ethics Exam
Depending on your state, you may be required to complete Ethics training in order to become a licensed CPA. The most popular Ethics Course is the AICPA's Professional Ethics: The AICPA's Comprehensive Course.
It is an open book self study CPE program that can be completed at any point in your exam process.
NOTE: Not all states require you to take an ethics exam, and some require specific ethics exams other than the one mentioned above. In general, you are required to pass your ethics exam within two years preceding initially applying for your CPA certificate. Check your state's specific requirements.
Frequently Asked Questions About The CPA Exam
The number varies by section. FAR has 50 MCQs and 7 TBS. REG has 72 MCQs and 8 TBS. AUD has 78 MCQs and 7 TBS. BAR has 50 MCQs and 7 TBS. TCP has 68 MCQs and 7 TBS. ISC has 82 MCQs and 6 TBS. Each section also includes additional unscored pretest questions.
Every section is 4 hours. No exceptions. You also get a 15-minute standardized break after testlet 3 that doesn't count against your time.
It depends on your background. FAR is often cited as hardest because of sheer volume. AUD is challenging because of its conceptual, judgment-based questions. ISC is newer and has less established prep material. Check the latest pass rates for each section to see how candidates are performing.
Yes. An on-screen calculator is provided during the exam. You cannot bring your own calculator to the Prometric testing center. The on-screen calculator is sufficient for all exam calculations.
You need a 75 on each section. The scale is 0 to 99. It's not a percentage, so a 75 doesn't mean you got 75% of questions right. The score factors in question difficulty and partial credit on TBS.
NASBA recommends a 30-month rolling window starting from the date you pass your first section. Some jurisdictions still use an 18-month window, so check with your state board. If a section's credit expires, you must retake that section.
Core sections (FAR, AUD, REG) are available year-round through continuous testing at Prometric centers. Discipline sections (BAR, TCP, ISC) are only available during four quarterly testing windows, typically in January, April, July, and October. Plan accordingly.
Next Step In The CPA Exam Process...
Before you get overwhelmed by the massive amount of information tested on the CPA exam, let's discuss what the CPA exam can do for your career.
By passing the CPA exam you automatically set yourself apart from all other accountants.
There are over 650,000 actively licensed CPAs in the United States (per NASBA's Accountancy Licensee Database, August 2025), so by passing the CPA exam you are part of an elite group of accountants.
The CPA exam is also a universally recognized certificate which will make transitioning to a different career or industry much easier than if you were not a CPA.
There are other non-tangible benefits to becoming a CPA but the biggest tangible result is the monetary advantage you will have over your peers. According to Robert Half's Salary Guide, CPAs consistently earn significantly more than non-certified accountants over the course of their careers.
If you want to be the best accountant you can be, then passing the CPA exam is a no brainer.
Your next step needs to be finding the best CPA review course for you.
This is going to be a significant investment and the last thing you want to do is "cheap" out on a course that doesn't give you the tools you need to pass the CPA exam on your first try.
Take our CPA Exam Study Personality Quiz to get started
OR
You can visit our Top CPA Review Courses Comparison page to determine all your options.
Once you have found a CPA review course then it's time to sign up for the CPA exam and start learning HOW to study for the CPA exam.
Here's my step by step CPA exam application process and 21 study tips and strategies to get you started!
Finally, if you have a fear of failure (or have failed a section of the CPA exam) here are my best strategies you can steal to help you overcome failing the CPA exam.
ABOUT THE AUTHOR:
Bryan Kesler, CPA is the founder of Kesler CPA Review & Ultimate CPA Exam Guide which earned him a spot on CPA Practice Advisor's Top 20 Under 40.
He has helped thousands of CPA candidates pass the CPA exam since 2013. You can contact him via email bryan@cpaexamguide.com