CPA Exam Format 2026: Sections, Timing and How to Prepare

The CPA exam has 4 sections

The CPA exam is split into 3 Core sections that every candidate sits — Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), and Regulation (REG) — plus 1 Discipline section you choose based on your specialization.

The Discipline section is one of Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Choosing between them usually comes down to the kind of work you actually plan to do — BAR leans toward technical accounting and financial analysis, ISC toward systems and controls, and TCP toward tax practice.

What each section actually tests

FAR covers the GAAP framework, revenue recognition under ASC 606, lease accounting under ASC 842, consolidations, and government accounting — it's the broadest section and usually the one candidates study first.

AUD covers ethics and independence, audit risk assessment, internal control evaluation, substantive testing, and audit reporting.

REG covers individual and corporate taxation, business law, and property transactions — the most tax-heavy of the three Core sections.

How to plan your study order

Most candidates start with FAR, since it underpins concepts that show up again in the Discipline section, then move to AUD or REG depending on which they find more intuitive. There's no rule requiring a specific order — sections can be scheduled independently, so it's worth sequencing around your own work schedule and which topics are still fresh from school or your job.