Under the CPA Evolution model, the exam has three Core sections plus one Discipline. This is a plain-English summary; AICPA blueprints and your state board are authoritative.
Core sections (all required)
| Section | Covers |
|---|---|
| AUD | Auditing and attestation, ethics, independence, evidence, reporting |
| FAR | Financial accounting and reporting; the broadest section |
| REG | Federal taxation, business law and ethics |
Discipline (choose one)
| Discipline | Covers |
|---|---|
| BAR | Business Analysis and Reporting |
| ISC | Information Systems and Controls |
| TCP | Tax Compliance and Planning |
Format and rules
Each section runs about four hours and mixes multiple-choice questions with task-based simulations; the passing score is 75 on a 0–99 scale. You must pass all four within a rolling window, and licensure (including the 150-credit-hour rule) is governed by individual state boards.