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The CPA Exam Explained: Sections, Scoring, and 2026 Changes
The CPA Exam is a four-part licensing test built on the CPA Evolution model that took effect in January 2024. Candidates pass three Core sections (AUD, FAR, REG) plus one Discipline section they choose from three options (BAR, ISC, TCP). Each section is four hours, scored on a 0 to 99 scale, and requires a 75 to pass. Once you pass your first section, a rolling 30-month window applies in most jurisdictions to finish the rest.
The exam is administered by the AICPA, scored by the AICPA, and delivered at Prometric test centers, with credit and licensure governed by NASBA and the individual state boards of accountancy. Requirements vary by jurisdiction, so the education, credit-window, and licensure rules below describe the common model and note where states differ.
What is the CPA Exam?
The CPA Exam is the uniform examination candidates must pass to become a licensed Certified Public Accountant in the United States. Under the CPA Evolution model launched January 2024, it has four sections: three mandatory Core sections that every candidate takes, and one Discipline section the candidate selects. All four use the same 0 to 99 scoring scale and the same 75 passing threshold.
Passing the exam is one pillar of licensure, not the whole path. Most jurisdictions also require 150 semester hours of education and a period of relevant work experience, typically one year, verified by a licensed CPA. The exam tests knowledge and application; the experience and education requirements sit alongside it.
The four-section design replaced the prior BEC section with a “3 plus 1” structure. This lets candidates show broad competence across the Core while going deeper in one area that matches their intended career track, whether that is reporting, technology and controls, or tax.
The CPA Exam sections: Core and Discipline
The CPA Exam has three Core sections and three Discipline options, and you sit for one Discipline of your choosing. The Core covers auditing (AUD), financial accounting and reporting (FAR), and taxation and regulation (REG). The Discipline choices are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). Every section runs four hours.
Your Discipline choice does not restrict your license. A CPA license is the same regardless of which Discipline you pass, so candidates typically pick the one that best fits their strengths or career direction. Tax-focused candidates often choose TCP, audit and advisory candidates often choose BAR, and those drawn to IT audit or SOC work often choose ISC.
| Section | Full name | Type | Length | MCQs | TBSs | MCQ/TBS weight |
|---|---|---|---|---|---|---|
| AUD | Auditing and Attestation | Core | 4 hours | 78 | 7 | 50% / 50% |
| FAR | Financial Accounting and Reporting | Core | 4 hours | 50 | 7 | 50% / 50% |
| REG | Taxation and Regulation | Core | 4 hours | 72 | 8 | 50% / 50% |
| BAR | Business Analysis and Reporting | Discipline | 4 hours | 50 | 7 | 50% / 50% |
| ISC | Information Systems and Controls | Discipline | 4 hours | 82 | 6 | 60% / 40% |
| TCP | Tax Compliance and Planning | Discipline | 4 hours | 68 | 7 | 50% / 50% |
Question counts and weightings come from the AICPA Blueprints and can be revised. Most sections split the score evenly between multiple-choice questions and task-based simulations. ISC is the exception, weighting MCQs at 60% and simulations at 40%.
How the CPA Exam is scored
CPA Exam sections are scored on a scale of 0 to 99, and you need a 75 to pass. The 75 is a scaled score, not a raw percentage of questions answered correctly and not a percentile rank. It reflects both how many items you answered correctly and the difficulty of the specific items you saw, so two candidates with the same number of correct answers can end up with different scaled scores.
Most sections weight multiple-choice questions and task-based simulations at 50% each toward the total scaled score. ISC weights MCQs at 60% and TBSs at 40%. The simulations are case-style tasks that ask you to apply concepts, populate schedules, or work through documents, which tend to carry more information per item than a single MCQ.
Scores for the Core sections, which use continuous testing, are typically released on a rolling basis after you test. Discipline sections (BAR, ISC, TCP) test in quarterly windows, so their scores release on fixed dates. For 2026 the Discipline windows are January 1 to 31 (scores March 13), April 1 to 30 (scores June 16), July 1 to 31 (scores September 11), and October 1 to 31 (scores December 16).
The 30-month window explained
The credit window is the time you have to pass all four sections after passing your first one. In April 2023, NASBA amended Uniform Accountancy Act Model Rule 5-7 to extend this window from 18 months to a rolling 30 months, and the clock runs from the date each passing score is released. If you do not pass all four within the window, the oldest passed section can expire and must be retaken.
The 30-month rule is a model rule, not automatic federal law. Each state board of accountancy decides whether and when to adopt it, and many boards also chose to restore expired credits for candidates affected during the transition. Because adoption is state by state, confirm the exact window and any credit-restoration provisions with the board where you applied.
Under the extended window, a candidate has more room to sequence sections around work and study without losing early passes. The trade-off is unchanged in principle: pass everything inside the window, or the earliest section drops off and the timer effectively resets against your remaining passes.
2026 changes to the CPA Exam
For 2026, the CPA Exam keeps the same four-section structure with no sections added, removed, or reorganized. The changes are content updates delivered through revised AICPA Blueprints rather than a format overhaul. The largest is the incorporation of key One Big Beautiful Bill Act (OBBBA) provisions into the REG and TCP sections beginning in July 2026.
Other 2026 Blueprint updates are targeted. AUD was revised to reflect the AICPA Quality Management standards (SQMS), which change how firms design and operate systems of quality control. ISC picked up references to HIPAA, and the AICPA added data analytics textbooks to the list of eligible references candidates can expect content to draw from.
Tax legislation drives most of the churn. When a new law like OBBBA changes rates, thresholds, or provisions, the AICPA sets a cutoff and phases the tested content in on a stated date, here July 2026 for REG and TCP. Candidates testing near a changeover should confirm which law version is testable in their window.
Common questions
How many sections does the CPA Exam have?
Four. You take three Core sections that everyone must pass (AUD, FAR, and REG) plus one Discipline section you choose from three options (BAR, ISC, or TCP). This “3 plus 1” structure took effect under the CPA Evolution model in January 2024. Every section is four hours, and your Discipline choice does not change or limit the license you earn.
What score do you need to pass the CPA Exam?
You need a scaled score of 75 on each section, on a scale that runs from 0 to 99. The 75 is not a raw percentage correct or a percentile. It combines your performance on multiple-choice questions and task-based simulations, adjusted for item difficulty. Most sections weight MCQs and simulations 50/50, while ISC weights them 60/40.
What is the 30-month window for the CPA Exam?
It is the rolling period, measured from your first passing score-release date, to pass the remaining three sections. NASBA extended it from 18 to 30 months in 2023. If you miss the window, the oldest passed section can expire and must be retaken. Adoption and any credit-restoration rules vary by state board, so confirm your jurisdiction’s terms.
Which CPA Exam Discipline section should I choose?
Pick the Discipline that fits your strengths and intended work; the license is identical regardless. TCP suits tax-focused candidates, BAR suits those in reporting, financial analysis, and advisory, and ISC suits candidates drawn to IT audit, SOC engagements, and controls. You only pass one Discipline, so many candidates choose the section most aligned with their coursework or job.
Do all states use the 3 plus 1 CPA Evolution structure?
The exam itself is uniform nationwide, so all candidates sit the same Core and Discipline sections under CPA Evolution. What varies by jurisdiction is licensure: education hours, experience requirements, and adoption of rules like the 30-month credit window. Check your state board of accountancy for the specific licensure and credit rules that apply to you.
Is the BEC section still on the CPA Exam?
No. The former Business Environment and Concepts (BEC) section was retired when CPA Evolution launched in January 2024. Much of its content was redistributed, with business analysis and reporting topics moving into the BAR Discipline section. Candidates now demonstrate breadth through the three Core sections and depth through one chosen Discipline.
For candidates weighing the credential itself, see how it compares in CPA vs EA vs tax attorney. For the education and pathway rules that sit alongside the exam, see the State CPA Licensure Tracker and our coverage of the 150-hour rule rollback across 38 states. For workforce and pipeline context, see the CPA Industry Report 2026 and the 2026 Accounting Talent Pipeline Report.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.