Ask five candidates about the CPA exam sections and you may get five different answers, because the structure changed and many online guides still describe the old four-part exam. Under the current licensure model, the exam is built from a shared core plus one discipline of your choosing. Understanding that structure is the first step in building a plan, because it determines how many sections you need to pass, what each one demands and which order makes sense for you.
This article explains the CPA exam sections at a general level, shows how to choose a discipline, and offers a sequencing framework you can adapt to your own calendar.
Section names, content areas, scoring, fees, eligibility, testing windows and credit rules are set by the AICPA, NASBA and your state board of accountancy, and they change. Check the official bodies' current requirements before you book or buy anything.
The shape of the exam: core plus discipline
The structure has two layers:
- Core sections (all candidates): Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG).
- Discipline sections (choose one): Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP).
So a candidate sits four sections in total: three core and one discipline. Each section is a separate sitting with its own preparation cycle. Because they are sat separately, the exam behaves like a series of linked projects, which is why sequencing and calendar management matter as much as raw knowledge.
What each section tests, in general terms
Think of each section as a different professional lens on the same body of accounting knowledge.
AUD: how assurance is provided
AUD concerns the audit and attestation process: planning, risk assessment, internal control, evidence, reporting and professional responsibilities. It rewards candidates who can follow the logic of an engagement from acceptance to the report, and who can reason about why a procedure responds to a particular risk.
FAR: how transactions become financial statements
FAR is the broad technical section on financial accounting and reporting. It covers how common transactions are recognised, measured and presented, and how financial statements fit together. Revenue recognition under ASC 606 is a typical example of a topic where a structured method, rather than memorised conclusions, protects you from errors. Our ASC 606 vs IFRS 15 study notes walk through that method.
REG: tax, law and professional conduct
REG covers taxation and regulation, including business law and ethics themes alongside tax. It is rule-dense, so it rewards spaced retrieval of rules and the habit of applying them to short fact patterns.
The discipline sections
- BAR extends financial reporting into business analysis, including more advanced reporting topics and analytical techniques. It sits naturally after FAR.
- ISC focuses on information systems, controls and data. It suits candidates with an audit, IT or technology risk background.
- TCP goes deeper into tax compliance and planning. It suits candidates working in tax and builds on REG.
Your discipline choice is a decision about the direction of your career and the strengths you already have, so it deserves a few minutes of honest thought before you commit.
How to choose a discipline
There is no universally right answer, but a short decision process helps.
- Start with your current work. The discipline closest to your daily tasks usually requires the least new learning.
- Consider your intended direction. If you plan to move toward technology assurance, ISC may fit. If you want a path in tax, TCP may be natural. If you are heading for financial reporting or corporate roles, BAR may be.
- Check the overlap with your core plan. A discipline that reuses material from a core section you are already studying lets you study efficiently.
- Check your jurisdiction. Requirements can vary, so confirm with your state board and the AICPA before you commit.
A simple scoring approach is to rate each discipline from one to five on three questions: how familiar is the content, how relevant is it to your career, and how much does it overlap with a core section you are doing. The highest total is a reasonable starting point, not a verdict.
A sequencing framework
The right order depends on your background, but these principles hold up for most candidates.
- Anchor on the broadest section first. Many candidates begin with FAR because it is wide and underpins other content, but this is a judgement, not a rule.
- Pair sections that share content. BAR with FAR, TCP with REG and ISC with AUD tend to reinforce each other.
- Avoid your own busy season. If you work in audit, think carefully before sitting AUD during peak workload. The same applies to tax and REG.
- Leave slack for a retake. A plan with no buffer turns a single disappointing result into a crisis.
- Check the credit window. Once you pass a section, a clock may start for the rest. Confirm the rule with your jurisdiction.
An illustrative sequencing table
The table below is illustrative only. It assumes a candidate who works in audit, has a general accounting degree and chooses ISC. Your own table will differ.
| Order | Section | Rationale | Buffer |
|---|---|---|---|
| 1 | FAR | Broadest content; study while motivation is high and before busy season | Two weeks held back for review |
| 2 | REG | Rule-heavy; benefits from steady spaced practice over the quieter months | One spare weekend |
| 3 | AUD | Familiar from daily work; schedule after busy season ends | Two weeks held back |
| 4 | ISC | Builds on audit controls content; sit while AUD material is fresh | Spare month at the end for any retake |
Notice that the table places a retake buffer at the end and that the audit candidate has deliberately avoided sitting AUD during busy season. A tax professional could reasonably reverse the logic around REG and TCP.
Building the study cycle for each section
Whatever the order, each section benefits from the same cycle:
- Map the blueprint. List the content areas from the official outline and rate each as new, rusty or strong.
- Learn in short blocks. Study one topic, then practise questions on it within a day.
- Add simulations early. Task-based simulations behave differently from multiple-choice questions, so practise them from the start. Our guide to CPA task-based simulations covers an approach.
- Mix topics weekly. Interleaved sets expose gaps that topic-by-topic practice hides.
- Review errors by type. Sort each miss into knowledge, reading or time problems, as described in our mock exam review method.
If you are juggling work, our advice on studying for a certification while working full time covers time audits and weekly templates.
For the full end-to-end plan, read how to pass the CPA exam. For the memory science behind the review loop, see spaced repetition and active recall for professional exams.
Common planning mistakes
- Treating the exam as one block. Because each section is a separate sitting, you need a separate readiness check for each, not a single vague sense of being nearly there.
- Choosing the discipline last. Deciding late can leave you with a section that has no overlap with your earlier study. Make the choice early enough to use it in your sequencing.
- Booking by enthusiasm. Pick a test date by working backwards from your hours, not forwards from your motivation. Our study plan for the full exam shows how to estimate hours from the blueprint.
- Ignoring a failed-section scenario. Have a one-paragraph plan for what you will do if a section does not go well: review the score report, adjust the plan and rebook within your credit rules.
- Using outdated guides. If a source describes four fixed sections for every candidate, it predates the current model. Cross-check against the AICPA's own pages.
A final tip: write your plan on one page, with sections in order, target dates, the weeks held in reserve and the busy periods at work. Review it monthly. A plan that is visible and short is more likely to be followed than one that lives in your head.
Tools that help / Learn it properly
Preparing four sections means answering a lot of exam-style questions. Certuvo (opens in a new tab) prepares candidates for the CPA with exam-style questions written and verified by qualified professionals and mapped to the official blueprint, personalised AI practice, and an AI Coach available by chat or voice call that teaches through questions and references standards such as ASC 606 and IFRS 15. The Coach is automatically disabled during mock exams so that your practice conditions stay realistic. See the Certuvo partner page for details.
For general technique, Optimize All's free course Professional Certification Exam Success covers planning, retrieval practice and exam-day approach.
Frequently asked questions
How many sections do I need to pass the CPA exam?
Under the current model, candidates pass three core sections and one discipline section. Confirm the details with the AICPA, NASBA and your state board, since rules and eligibility can change.
Which discipline section should I choose?
Choose the one that best fits your background and intended career direction, and check how much it overlaps with a core section you already plan to study. A quick scoring exercise on familiarity, relevance and overlap can break a tie.
Does the order I sit the sections matter?
It can. Many candidates start with a broad section, pair related sections together, avoid sitting during their own busy season and leave buffer for a retake. Your personal calendar matters more than any generic ranking.
Can I prepare for more than one section at the same time?
Some candidates overlap preparation for closely related sections, but most find that focused study on one section at a time is more reliable, especially when working full time.
Optimize All is the official marketing partner of PCI AI and Certuvo.