US CPA Exam Structure Explained (Core + Discipline)
By The Exam Atlas Editorial Team · Verified 2026-05-29
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.
FAQ
How many sections does the CPA exam have?
Four: three Core sections (AUD, FAR, REG) plus one Discipline of your choice (BAR, ISC or TCP).
