TL;DR: What are the US CPA exam sections? The US CPA exam sections follow a Core + Discipline model. Every candidate must pass three Core sections: AUD, FAR, and REG. Then they choose one Discipline: BAR, ISC, or TCP. In simple terms, the exam covers audit, financial reporting, tax and regulation, plus one deeper specialization based on your strengths and career goals.
- The CPA exam has four sections in total: three Core sections and one Discipline.
- AUD, FAR, and REG are mandatory for everyone.
- BAR, ISC, and TCP are choice-based Discipline papers, not extra sections for everyone.
- The best way to understand the sections is to ask what each one is about, how it is tested, and which order makes sense for your background.
Introduction
US CPA exam sections is one of the first serious questions candidates ask once they move beyond “What is CPA?” and start evaluating whether the exam actually fits their background. They want to know what the sections are, what AUD, FAR, REG, BAR, ISC, and TCP really mean, whether the structure is manageable, and which parts may feel easier or harder based on prior experience.
This article is designed to answer that clearly. It explains the section breakdown, the current exam structure, what AUD, FAR, REG, BAR, ISC, and TCP actually mean, how the Core + Discipline model works, and how candidates should think about section fit and section order. If you want the broader qualification context first, start with what the US CPA is or the quick explainer on CPA full form. If you want the subject-level view after this, see US CPA syllabus.
What Are the US CPA Exam Sections?
The US CPA exam sections are AUD, FAR, REG, and one Discipline chosen from BAR, ISC, or TCP. That is the current CPA Evolution structure, and it is the correct 2026 answer to what are the cpa exam sections.
NASBA’s official CPA Exam FAQ states that the exam includes AUD-Core, FAR-Core, REG-Core, and a choice of BAR-Discipline, ISC-Discipline, or TCP-Discipline. Each section is four hours long, so the full exam is 16 hours in total.
US CPA Exam Structure 2026: Core and Discipline Model
The CPA exam structure in 2026 is built around three Core sections that everyone must take and one Discipline section that you choose. That means the structure is standardized at the top level, but personalized in the final section.
| Section Type | Section Name | Meaning |
|---|---|---|
| Core | AUD | Auditing and Attestation |
| Core | FAR | Financial Accounting and Reporting |
| Core | REG | Taxation and Regulation |
| Discipline | BAR | Business Analysis and Reporting |
| Discipline | ISC | Information Systems and Controls |
| Discipline | TCP | Tax Compliance and Planning |
AICPA’s official CPA Exam overview confirms that the Uniform CPA Examination is a four-section, 16-hour assessment composed of three Core sections and one Discipline section. So if you still see older articles describing the exam as a flat four-paper system without this split, those explanations are outdated.
What Does AUD Cover in the US CPA Exam?
AUD is the auditing and assurance section of the US CPA exam. It is the paper that tests whether you can think like an auditor: planning work, understanding risk, evaluating evidence, and forming defensible conclusions.
In practical terms, AUD is about:
- ethics and professional responsibilities
- risk assessment and planning
- internal control and audit evidence
- procedures, evaluation, and reporting
AUD often feels more intuitive for candidates from audit, assurance, or internal audit backgrounds than for candidates whose experience is concentrated in taxation or general accounting operations.
What Does FAR Cover in the US CPA Exam?
FAR is the financial accounting and reporting section of the US CPA exam. It is the section most closely tied to financial statements, accounting treatments, and reporting discipline.
In practical terms, FAR is about:
- financial statement reporting
- core accounting transactions and treatments
- recognition, measurement, and disclosure logic
- governmental and other reporting-heavy topics
Many candidates experience FAR as the broadest Core section because it covers the largest spread of accounting content, even when the underlying concepts feel familiar.
What Does REG Cover in the US CPA Exam?
REG is the taxation and regulation section of the US CPA exam. It is the section where tax rules, compliance thinking, ethics, and business-law concepts come together.
In practical terms, REG is about:
- federal taxation concepts
- taxation of individuals and entities
- business law and regulatory logic
- ethics and tax procedures
REG often feels strongest for candidates with tax or compliance exposure, but less natural for international candidates whose previous experience is built on non-US tax systems.
What Are the CPA Discipline Papers?
The Discipline papers are BAR, ISC, and TCP, and you choose one of them as your fourth section. They are not optional in the sense of skipping the fourth section. You must take one, but you choose the one that best matches your strengths and intended career lane.
| Discipline | What It Focuses On | Best Fit For |
|---|---|---|
| BAR | Business analysis and advanced reporting | Accounting, finance, reporting, analytical thinkers |
| ISC | Information systems, controls, security, privacy | Controls, risk, systems, IT-audit overlap |
| TCP | Tax compliance and planning | Tax-oriented candidates |
The Discipline choice matters because it shapes the feel of your fourth section in a very real way. It does not change the CPA license title, but it absolutely changes the kind of content you study.
What Does BAR Cover in the US CPA Exam?
BAR is the Business Analysis and Reporting Discipline. It is the most reporting-and-analysis-heavy option and usually suits candidates who are stronger in accounting, finance, and analytical interpretation than in tax or systems.
In practical terms, BAR is about:
- business analysis and performance evaluation
- advanced reporting themes
- financial analysis and interpretation
- decision-support thinking based on reporting and metrics
If FAR feels like your most natural Core section, BAR often becomes a logical Discipline option.
What Does ISC Cover in the US CPA Exam?
ISC is the Information Systems and Controls Discipline. It is the section where accounting, internal control, technology, and systems assurance overlap most clearly.
In practical terms, ISC is about:
- information systems and data environments
- business processes and internal controls
- security, confidentiality, and privacy concepts
- systems assurance and SOC-style logic
ISC often makes sense for candidates interested in internal controls, IT audit, governance, risk, compliance, or technology-enabled assurance work.
What Does TCP Cover in the US CPA Exam?
TCP is the Tax Compliance and Planning Discipline. It is the most tax-specialized option and usually fits candidates who want their fourth section to deepen the tax side of the CPA journey.
In practical terms, TCP is about:
- advanced tax compliance themes
- tax planning for individuals and entities
- transactions and tax consequences
- deeper tax application beyond the REG core
If REG feels natural and you are already comfortable with tax-oriented reasoning, TCP often becomes the most aligned choice.
How Are the CPA Exam Sections Tested?
Each CPA exam section is tested through multiple-choice questions and task-based simulations arranged across five testlets. This is one of the highest-trust parts of the exam structure, so it is worth being exact here.
AICPA’s official Learn what to study for the CPA Exam page explains that the blueprints show the number of item types you must complete and states that each Exam section consists of five parts called testlets. The same source says the first two testlets are multiple-choice questions and the next three are task-based simulations. It also provides the section-level breakdown below.
| Section | MCQs | TBSs |
|---|---|---|
| AUD | 39 + 39 | 2 + 3 + 2 |
| FAR | 25 + 25 | 2 + 3 + 2 |
| REG | 36 + 36 | 2 + 3 + 3 |
| BAR | 25 + 25 | 2 + 3 + 2 |
| ISC | 41 + 41 | 1 + 3 + 2 |
| TCP | 34 + 34 | 2 + 3 + 2 |
AICPA’s official scoring and pass rates page also explains that score weighting is generally 50% MCQs and 50% TBSs, except for ISC, which is weighted 60% MCQs and 40% TBSs.
Does the Order of CPA Exam Sections Matter?
Yes, the order matters strategically, but there is no single mandatory order for everyone. The right order depends on your background, study rhythm, and confidence.
NASBA explains that once you apply, are found eligible, and pay the section fees, your Notice to Schedule (NTS) is issued for the specific section or sections you registered for. You can register for multiple sections, but you still need to decide the most intelligent sequence for your preparation.
Common section-order logic looks like this:
- FAR first: popular for candidates who want to tackle the broadest section early
- AUD after FAR: common because some reporting and accounting logic can carry over
- REG before TCP: common for tax-oriented candidates
- ISC after AUD: sometimes attractive for controls- and assurance-oriented candidates
The real rule is this: choose a section order that matches your knowledge base and momentum, not internet folklore alone.
What Is the Best CPA Section Order for Different Backgrounds?
The best CPA exam section order depends on the candidate’s background. A section that feels like the obvious starting point for one person may be the worst starting point for another.
| Background | Likely Strong Starting Section | Section to Plan More Carefully |
|---|---|---|
| Audit / assurance | AUD | REG or TCP if tax exposure is limited |
| Accounting / reporting | FAR | REG if tax is not a strength |
| Tax / compliance | REG | FAR if reporting depth is weaker |
| Controls / systems / IT audit | AUD or ISC | FAR or TCP depending on prior exposure |
| General commerce | FAR or AUD with careful planning | Any section outside prior work exposure |
If you want more detailed strategy help after understanding the sections, see 5 ways to pass the CPA exam in first attempt and how to pass the CPA exam in 6 months.
What Candidates Usually Get Wrong About the CPA Exam Sections
Most candidates do not misunderstand the sections because the structure is hidden. They misunderstand them because they oversimplify them.
The most common mistakes are:
- thinking BAR, ISC, and TCP are extra papers everyone has to take
- treating the Discipline choice like a minor detail
- assuming the hardest section is the same for everyone
- choosing section order based only on popularity rather than fit
- underestimating how application-heavy the exam is
A better question than “Which section is easiest?” is: Which section order and Discipline choice give me the best chance to build momentum?
How the Sections Connect to Syllabus, Difficulty, Cost, and Duration
The exam sections are the practical structure of the CPA journey, so they directly affect what you study, how hard the process feels, how long it takes, and how much effort you need to budget.
For the connected support pages:
US CPA syllabus explains the subject coverage in more detail,
is CPA hard? explains the challenge side,
US CPA course duration explains the timeline side,
and US CPA cost explains the investment side.
If you are still evaluating whether the qualification makes sense overall, read is US CPA worth it?.
Final Verdict
The US CPA exam sections are AUD, FAR, REG, and one Discipline chosen from BAR, ISC, or TCP. In practical terms, that means every candidate must build capability across audit, financial reporting, and tax/regulation, then go deeper in one specialization that matches their background or career direction.
That is the clearest answer to us cpa exam sections. If you are deciding whether to commit, the smartest next step is not to ask only which section is hardest. It is to ask which Core sections fit your background, which Discipline makes the most sense for your goals, and what section order will help you build momentum fastest.
If you want structured support with the full path, you can explore EduDelphi’s US CPA course here.
Key Takeaways
- The US CPA exam has four sections: AUD, FAR, REG, and one Discipline.
- BAR, ISC, and TCP are choice-based Discipline papers, not extra mandatory sections for everyone.
- Each section is four hours long, for a total of 16 hours of testing.
- The right section order depends on your background, not on one universal formula.
- The Discipline choice is strategic because it changes the feel of your fourth section significantly.
Reviewed By
Reviewed by Shyam Sarrof, EduDelphi’s lead trainer for US CPA. Shyam works closely with CPA aspirants on section planning, Discipline choice, and building realistic exam strategies based on background, study load, and career fit. His perspective is especially relevant for candidates trying to understand the structure of the exam before they commit.
Frequently Asked Questions (FAQs)
What are the US CPA exam sections?
The US CPA exam sections are AUD, FAR, REG, and one Discipline chosen from BAR, ISC, or TCP.
What does each CPA section cover?
AUD focuses on audit and attestation, FAR focuses on financial accounting and reporting, REG focuses on taxation and regulation, and the Discipline section goes deeper into business analysis and reporting, information systems and controls, or tax compliance and planning.
What are AUD, FAR, REG, TCP, BAR, and ISC?
AUD, FAR, and REG are the three mandatory Core sections. BAR, ISC, and TCP are the three Discipline options from which you choose one.
How many CPA exam papers are there?
There are four sections in total. You take three Core sections and one Discipline section.
Is there a fixed CPA exam section order?
No. There is no one mandatory order that everyone must follow. Candidates choose the order based on strategy, eligibility, and their own background.
Which CPA section should I take first?
That depends on your background. FAR is a common first section because it is broad, AUD is often a good fit for audit candidates, and REG can make sense first for tax-oriented candidates.
What is the difference between Core and Discipline sections?
The Core sections are mandatory for all candidates. The Discipline section is a specialized fourth section chosen from BAR, ISC, or TCP.
Does the Discipline I choose change my CPA license?
No. You still earn the same CPA license. The Discipline affects your exam path, not the title of the license itself.
