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Core + Discipline breakdown
| Section | Type | What it tests |
|---|---|---|
| Auditing and Attestation (AUD) | Core | Ethics, professional responsibilities, risk assessment, audit procedures |
| Financial Accounting and Reporting (FAR) | Core | Conceptual framework, financial statement accounts, transactions |
| Regulation (REG) | Core | Federal taxation, business law, ethics and professional responsibilities |
| Business Analysis and Reporting (BAR) | Discipline | Advanced financial reporting, technical accounting, state/local government |
| Information Systems and Controls (ISC) | Discipline | IT audit, SOC engagements, data management, information security |
| Tax Compliance and Planning (TCP) | Discipline | Advanced individual and entity tax, personal financial planning |
Every candidate takes all 3 Core sections, then picks one Discipline based on where their career is headed — the Discipline choice doesn't restrict what you can practice as a licensed CPA.
Exam format
- Each section is 4 hours, mixing multiple-choice questions and task-based simulations — 16 hours total across all 4 sections
- One mandatory 15-minute break per section (the timer pauses), taken after the third testlet
- Core sections use continuous testing, so you can schedule and retake them almost anytime; Discipline sections are only available during the first month of each quarter
The 18-month rule & retake policy
Once you pass your first section, you have 18 months — a rolling window — to pass the remaining three. Only the oldest passed section is ever at risk of expiring, not all of them at once. There's no cap on how many times you can retake a failed section.
Eligibility & prerequisites
CPA licensure requirements are set by individual state boards, not nationally, so specifics vary. Most states still require 150 semester credit hours (beyond a standard 120-hour bachelor's degree) before licensure, though as of 2026, 24 jurisdictions have introduced an alternative pathway allowing a bachelor's degree plus additional supervised work experience instead. Check your specific state board (NASBA) before planning your education path.