Key takeaways
- Every candidate takes AUD, FAR and REG. Only the final Discipline section is a choice.
- Score 75 is not 75% correct. It is a scaled score on a 0-99 scale, and the exam is not curved.
- Format matters. Each section uses two MCQ testlets followed by three task-based simulation testlets.
- Choose a Discipline by your background and role direction, not by a headline pass-rate figure alone.
What are the four sections of the CPA Exam?
The CPA Exam has four required sections: AUD, FAR, REG and one chosen Discipline. The three Core sections establish a common accounting, audit and tax foundation. Candidates then select BAR, ISC or TCP to demonstrate deeper capability in reporting and analysis, systems and controls, or tax compliance and planning. The AICPA describes the examination as a 16-hour, four-section assessment required by all jurisdictions for CPA licensure.
For a broader introduction to the credential, start with What Is US CPA?. The detailed academic topics inside each paper are covered later in the US CPA syllabus guide.
Core + Discipline model
How does the Core and Discipline model work?
Think of the model as a shared professional base plus one area of depth. You cannot substitute a Discipline for a Core section, and you do not take all three Disciplines. The final licence does not identify which Discipline you selected, so the decision should reflect the work you want to understand more deeply and the knowledge you can support with focused study.
Exam format 2026
How is each CPA Exam section tested?
Each four-hour section contains five testlets. The first two contain multiple-choice questions. The next three contain task-based simulations, which ask you to apply information, analyse exhibits, make selections or complete structured responses. You can move within a testlet, but you cannot return once it is submitted.
The current AICPA Blueprint map lists AUD as 78 MCQs and seven TBSs, FAR as 50 and seven, REG as 72 and eight, BAR as 50 and seven, ISC as 82 and six, and TCP as 68 and seven. A 15-minute standardized break follows testlet three. Use the AICPA CPA Exam FAQ and the current Blueprints for the final official format before booking.
Scoring, clearly
How is the CPA Exam scored?
A score of 75 is required on every section, but it is not 75% correct. The AICPA reports scores on a 0-99 scale, does not curve the examination, and calculates a weighted combination of scaled MCQ and TBS performance. Correctness and the relative difficulty of items both matter.
The AICPA also uses pretest items to collect data for future exams. They are not included in your score, but candidates cannot identify them during testing, so every question deserves the same effort. Read the current AICPA scoring explanation rather than relying on percentage myths.
What do AUD, FAR and REG actually cover?
The Core sections are required because a newly licensed CPA needs a common professional base. For detailed topic lists, content weights and Blueprint depth, see the US CPA syllabus guide.
Audit and assurance judgement
AUD asks how a CPA evaluates evidence, plans procedures, applies professional responsibilities and communicates assurance conclusions.
Financial reporting judgement
FAR focuses on financial reporting frameworks, accounting treatment, measurement and disclosures across business, not-for-profit and government contexts.
Tax and regulation judgement
REG tests US federal taxation, business law and responsibilities connected with tax practice and compliance decisions.
Decision guide
Which CPA Discipline should you choose?
Start with the work you understand and want to do more of. There is no universally best or easiest Discipline. Your selected board awards the same CPA licence after you meet its requirements, regardless of whether you chose BAR, ISC or TCP.
Use pass rates carefully
Do pass rates tell you which CPA section to take?
Not by themselves. The AICPA’s published 2026 cumulative results, available at the time of writing, range from 42.95% for FAR to 79.53% for TCP. Those figures describe different candidate cohorts and content areas, not your personal probability of passing. A tax professional and an IT-audit professional should not make the same choice because of one percentage.
Source: AICPA CPA Exam scoring and pass-rate data. The figures should be checked again before using them for a future exam decision.
What order should you take the CPA Exam sections in?
There is no AICPA-mandated order. A sensible plan pairs your chosen Discipline with its related Core material when that helps your retention: BAR after FAR, ISC after AUD, or TCP after REG. But background matters more than a universal sequence. Someone with strong tax experience may reasonably begin with REG; a reporting professional may want FAR earlier.
Shyam’s teaching perspective: the better order is the one that you can sustain through work deadlines and then complete inside the credit window that applies to your jurisdiction. Build the sequence around existing strengths, weak foundations, planned exam dates and review capacity. For the broader planning question, read how long US CPA can take; for one intensive scenario, see the six-month CPA study-plan example.
Plan with clarity
Continue your US CPA planning
Now that you know the exam structure, use the next guide that matches your question: eligibility and state-board selection, official costs, exam difficulty or preparation options.
Frequently asked questions
US CPA Exam sections FAQ
How many sections are there in the US CPA Exam?
Candidates pass four sections: AUD, FAR, REG and one chosen Discipline, BAR, ISC or TCP. All three Core sections are compulsory; candidates do not take all three Disciplines.
How long is each CPA Exam section?
Each Core and Discipline section is four hours long. The complete four-section examination therefore totals 16 testing hours, excluding preparation, scheduling and jurisdiction-specific requirements.
What is the CPA passing score?
The passing score is 75 on a 0-99 scale. It is not 75% correct, and the CPA Exam is not curved. The AICPA uses scaled scoring that combines MCQ and TBS performance.
What are MCQs and task-based simulations?
MCQs are multiple-choice questions. Task-based simulations ask candidates to apply accounting, audit, tax or controls knowledge using documents, calculations, selections and structured responses. The first two testlets are MCQs and the final three are TBSs.
How do I choose between BAR, ISC and TCP?
Choose by relevant foundations and direction: BAR for reporting and analysis, ISC for systems and controls, and TCP for tax planning and compliance. No Discipline is universally best, and the CPA licence does not display the choice you made.
Is ISC scored differently from the other sections?
Yes. ISC uses 60% MCQ and 40% TBS weighting. AUD, FAR, REG, BAR and TCP each use 50% MCQ and 50% TBS weighting under the current AICPA scoring model.
How long do I have to pass all four sections?
The applicable CPA Exam credit period depends on the jurisdiction through which you qualify. Confirm the current rule with your selected board before building a sequence. The international state-board guide explains why a generic answer is not enough.
Can international candidates take the US CPA Exam?
International candidates may be able to take the examination after qualifying through an eligible jurisdiction and following its application, evaluation and testing rules. Start with your selected board and the current NASBA guidance rather than assuming one state rule applies everywhere.
Global learning routes
Looking for US CPA training in your country?
Choose a location-specific route for local support, or the global option for location-independent online preparation.
Shyam Sarrof
CPA (USA), CMA (USA), ACA, ACMA, CS, CFA, ACTM, MBA, B.Com (H)
Shyam has 22+ years of professional experience and has guided US CPA candidates for more than 13 years. His teaching combines exam preparation with practical planning around section choice, state-board requirements and long-term finance careers. View Shyam’s LinkedIn profile.
Official references usedAICPA CPA Exam FAQAICPA 2026 BlueprintsNASBA Candidate Guide
