CPA Exam Sections Explained: FAR, AUD, REG, and the Discipline Sections

Under the CPA Evolution structure in place since 2024, the exam has three mandatory Core sections and three Discipline options, of which you pick one. Here’s what each section actually covers and how to choose.

The three Core sections

FAR — Financial Accounting and Reporting

FAR covers financial statements, the conceptual framework, and accounting for a wide range of transactions and entities, including governmental and not-for-profit accounting. It’s widely considered the broadest and most demanding Core section.

AUD — Auditing and Attestation

AUD covers the full audit lifecycle: ethics and independence, risk assessment, evidence, internal control, and forming and reporting opinions. Conceptual understanding matters more than rote memorization.

REG — Taxation and Regulation

REG covers federal taxation (individuals and entities), business law, and ethics and professional responsibilities in tax practice.

The three Discipline sections — pick one

BAR — Business Analysis and Reporting

BAR extends FAR into financial analysis, technical accounting, and data/performance topics. A natural fit if you’re strong in financial accounting. Pair it with FAR.

ISC — Information Systems and Controls

ISC covers IT audit and advisory, data management, SOC engagements, and security and privacy. A fit for those drawn to audit and technology. Pair it with AUD.

TCP — Tax Compliance and Planning

TCP extends REG into more complex individual and entity tax planning and personal financial planning. A fit for tax-focused candidates. Pair it with REG.

How to choose your Discipline

A common strategy is to choose the Discipline that overlaps the Core section you’re strongest in, and schedule them back-to-back so the material stays fresh: FAR→BAR, AUD→ISC, or REG→TCP. Importantly, your choice does not restrict your future career or the license you receive — every path leads to the same CPA.

Next: see the full picture in the CPA exam guide, or plan your timeline with how long to study for the CPA.

Section content evolves with the AICPA Blueprints. Confirm current details with AICPA.