Key takeaways
- The US CPA Exam requires AUD, FAR and REG, plus one Discipline: BAR, ISC or TCP.
- The official 2026 AICPA Blueprints organise tested content by Area, Group and Topic, with weight ranges and skill levels.
- FAR, AUD and REG establish the Core; the Discipline lets candidates demonstrate deeper capability in business analysis, systems and controls, or tax planning.
The direct answer
What is the US CPA syllabus in 2026?
The US CPA syllabus is the body of accounting, audit, tax, business analysis and technology-control knowledge tested through three Core sections, FAR, AUD and REG, and one Discipline section: BAR, ISC or TCP. The authoritative source is the AICPA’s CPA Exam Blueprints, effective 1 January 2026.
This guide explains the subjects you study. For section count, question formats, timing and scoring, see the US CPA Exam sections guide. If you are still deciding whether the credential fits your career direction, start with what the US CPA is.
Read the source properly
How the AICPA Blueprints define the syllabus
Areas, Groups and Topics
The Blueprint breaks each subject into an organised map, rather than a loose list of chapters.
Weight ranges
Area weightings show the relative scope of tested content; they are not a promise of an identical question mix in every sitting.
Skills and tasks
Representative tasks and skill levels help candidates move beyond memorising definitions toward applying professional judgement.
The AICPA says its Blueprints are typically published one to two times a year and describe the minimum knowledge and skills for initial licensure. Use the live AICPA resource page before locking an exam plan.
At a glance
US CPA subject map by section
Core subject 1
What do you study in FAR?
Financial Accounting and Reporting develops the reporting judgement that sits behind financial statements. The 2026 Blueprint covers financial reporting (30-40%), select balance-sheet accounts (30-40%) and select transactions (25-35%).
Expect to work through reporting frameworks and statements, cash and receivables, inventory, long-lived assets, investments, liabilities, equity, revenue, income taxes, leases and not-for-profit or government-related reporting concepts. The aim is not simply to recall a rule; it is to identify the reporting consequence of a transaction.
Shyam’s teaching perspective: FAR is often the section where candidates benefit most from separating a transaction’s recognition, measurement, presentation and disclosure questions before calculating anything.
Core subjects 2 and 3
What do you study in AUD?
Auditing and Attestation covers ethics and professional responsibilities (15-25%), assessing risk and planning a response (25-35%), performing further procedures and obtaining evidence (30-40%), and forming conclusions and reporting (10-20%).
It brings together engagement acceptance, risk assessment, internal control, audit evidence, sampling, accounting estimates, misstatement evaluation and the logic behind audit reports.
What do you study in REG?
Regulation combines ethics, professional responsibilities and federal tax procedures (10-20%), business law (15-25%), property transactions (5-15%), individual taxation (22-32%) and entity taxation, including tax preparation (23-33%).
A good REG plan connects the rule, the taxpayer or entity involved, the transaction facts and the resulting compliance or planning consequence. That approach is more durable than trying to memorise isolated tax outcomes.
Choose one discipline
How do BAR, ISC and TCP extend the Core syllabus?
Every candidate completes the same three Core subjects, then selects one Discipline. All three lead to the same CPA licence, subject to jurisdiction requirements. The better choice depends on your background, future work and preparation strengths, not a universal claim that one is easiest.
BAR
Business analysis (40-50%), technical accounting and reporting (35-45%), and state and local governments (10-20%).
ISC
Information systems and data management (35-45%), security, confidentiality and privacy (35-45%), and SOC engagements (15-25%).
TCP
Individual compliance and planning (30-40%), entity compliance (30-40%), entity planning (10-20%) and property transactions (10-20%).
A current route, not an old list
Is BEC still part of the CPA syllabus?
No. Business Environment and Concepts (BEC) is not a current CPA Exam section. The present model uses the three Cores plus one Discipline. Its business, technology and analytical themes have been distributed across the current sections, particularly BAR and ISC, rather than disappearing from CPA-level capability altogether.
The AICPA’s current CPA Exam overview and the 2026 Blueprints are safer references than older BEC-era study lists.
Turn subjects into a plan
How should you use the syllabus before studying?
Shyam’s planning note: I encourage candidates to use the Blueprint to question a study plan, not merely to tick off topics. A useful plan shows why a topic matters, how it connects to a task and when you will revisit it under timed conditions. For timing, use the US CPA duration guide; for cost categories, see the US CPA cost guide.
Keep it current
How often does CPA syllabus content change?
The AICPA typically publishes Blueprints one to two times each year. Its policy also sets timing rules for when new accounting, auditing, tax and legal pronouncements can become eligible for testing. That is why candidates should align review materials and practice plans to the applicable Blueprint cycle rather than rely on a static syllabus screenshot.
Read the AICPA’s new-pronouncement policy and current Blueprint downloads before finalising a sitting plan.
Frequently asked questions
US CPA syllabus FAQs
Continue locally
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About the author
Shyam Sarrof, CPA (USA)
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 eligibility, state-board requirements and long-term finance careers.
Official source review for this guide: AICPA CPA Exam Blueprints and NASBA CPA Exam FAQ. View Shyam’s LinkedIn profile.
