What are the 4 CPA Exams? Learn everything about the CPA exam structure, core and discipline sections, passing scores, and FAQs. Get the complete 2025 CPA guide.
Table of Contents
Introduction
The CPA Exam (Uniform CPA Examination) is the essential test every aspiring Certified Public Accountant must pass to earn licensure. Under the CPA Evolution model (2024+), the exam is structured into three core exams and one discipline exam, for a total of four CPA exams.
Each section tests specific knowledge and skills in areas like financial accounting, federal taxation, business law, and professional responsibilities. Understanding the CPA exam structure is vital before creating a study plan or choosing your exam order. This guide covers the core sections, discipline options, exam scoring, and FAQs to help you confidently prepare.
CPA Exam Structure Overview
The CPA Exam structure (post-2024) follows the core and discipline sections model:
- 3 Core exams:
- Auditing & Attestation (AUD)
- Financial Accounting & Reporting (FAR)
- Regulation (REG)
- 1 Discipline exam (choose one):
- Business Analysis & Reporting (BAR)
- Information Systems & Controls (ISC)
- Tax Compliance & Planning (TCP)
Key Facts:
- Passing Score: 75 (scale of 0–99)
- Exam Format: Multiple-choice questions (MCQs) + task-based simulations (TBSs)
- CPA Exam Credit Window: 18 months to pass all four exams after your first pass
The 3 Core CPA Exam Sections
1. Auditing & Attestation (AUD)
- Focus: audit procedures, further procedures for obtaining evidence, ethics, and professional responsibilities related to assurance services.
- Skills Tested: analysis, evaluation, and application of auditing standards.
- Format: MCQs + task-based simulations (TBSs).
- Why It Matters: prepares CPAs to provide assurance services and assess risks in financial reporting.
2. Financial Accounting & Reporting (FAR)
- Focus: financial accounting standards board (FASB) guidance, U.S. GAAP, IFRS basics, and financial statements for for profit, not for profit entities, and local government entities.
- Reputation: Widely considered the hardest CPA exam section because of its volume of technical accounting and reporting frameworks.
- Format: MCQs and TBSs with heavy calculation and application.
- Why It Matters: Builds strong foundations in financial accounting and reporting FAR—covering both routine transactions and complex accounting issues.
3. Regulation (REG)
- Focus: federal taxation, business law, and tax-related ethics.
- Key Topics:
- Federal tax compliance and procedures
- Entity tax planning and entity tax compliance
- Property and proposed transactions
- Tax implications for individuals and business structures
- Format: MCQs + TBSs
- Why It Matters: Equips CPAs for tax practice, including tax preparation, compliance, and advisory services.
The Discipline Section: Choose One
The discipline exam allows CPA candidates to specialize:
1. Business Analysis & Reporting (BAR)
- Focus: business analysis, advanced financial reporting, and data analytic techniques.
- Topics Include: analysis of recurring and routine transactions, technical accounting and reporting, and advisory services.
- Best For: Candidates interested in corporate finance, reporting frameworks, and financial planning.
2. Information Systems & Controls (ISC)
- Focus: IT governance, information systems, and risk management.
- Topics Include: processing integrity, cybersecurity, internal controls, and data management.
- Best For: Candidates pursuing technology-driven careers in audit and systems controls.
3. Tax Compliance & Planning (TCP)
- Focus: advanced tax compliance and planning, entity structures, and personal financial planning.
- Topics Include: federal tax planning, entity tax planning, estate planning, and proposed transactions.
- Best For: Candidates focused on taxation, advisory, and federal tax procedures.
How to Choose Your Discipline Section
Align your discipline choice with your career path:
- Tax-focused career → TCP (Tax Compliance & Planning)
- Corporate/finance → BAR (Business Analysis & Reporting)
- Technology/audit → ISC (Information Systems & Controls)
Pro Tip: Review the CPA exam blueprints to match your skills with the section that best supports your goals.
CPA Exam Scoring and Timeframe
- Passing Score: 75 required on each section
- 18-Month Rule: Once you pass your first exam, you have 18 months to pass the other three
- Continuous Testing: Exams are offered throughout the year, and CPA exam scores are released multiple times annually
FAQs About the CPA Exam
1. What are the 4 CPA exam sections?
- Three core sections (AUD, FAR, REG) + one discipline section (BAR, ISC, or TCP).
2. Which CPA exam section is the hardest?
- Most CPA candidates find Financial Accounting & Reporting (FAR) the hardest due to the depth of technical accounting and reporting frameworks.
3. Do I have to pass all 4 exams at once?
- No. You can spread them out, but must finish all within the 18-month window.
4. How long do I have to pass the CPA Exam?
- You have 18 months from your first passing score to complete all four sections.
Related Resources
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