If you’re taking the CPA Exam in 2026, the exam hasn’t changed entirely, but there are important updates to know. The American Institute of Certified Public Accountants (AICPA®) has approved focused Blueprint refinements and clarified when new tax law provisions enter the testing window.1 Here’s the breakdown you’ll need as you solidify your study plan in 2026.
2026 CPA Exam Changes: What’s New vs. What’s Not
The AICPA has maintained the CPA Exam’s structure and format while updating content through the official Exam Blueprints. Here’s a straightforward look at exactly what’s changed and what’s staying the same so you can focus your study efforts effectively.
|
What’s New:
|
What’s the Same:
|
2026 CPA Exam Structure Updates
If you’re testing in 2026, rest assured that you don’t need to re-learn how the CPA Exam works; the structure is unchanged. No sections were added, removed, or reorganized, and the exam format is exactly the same.
You’ll still take 3 required Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG), along with 1 Discipline section of your choice: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each section is 4 hours long with the same question types, and technology continues to be tested throughout the exam.
2026 CPA Exam Changes by Section
All exam content changes are reflected in the CPA Exam Blueprints. The AICPA made targeted Blueprint updates to clarify expectations, update references, and fine-tune certain tasks. Use the tabs below to quickly view the updates in each section; no extra digging required.
- Updated references to reflect current quality management standards.
- Clarifications have been made to representative tasks emphasizing entity-level controls.
- Examples have been added in select areas to clarify task expectations.
- References to outdated guidance have been removed.
- Two representative tasks related to fair value measurement have been removed, one representative task has been added.
- Updates to improve alignment between the content tested on FAR and BAR.
- Updates reflect assumptions related to provisions of H.R. 1 (OBBBA).2
- Clarifications have been made to representative tasks involving adjustments and deductions used to calculate adjusted gross income and taxable income.
- Certain H.R. 1 provisions become eligible for testing beginning July 1, 2026.
- Clarifications have been made to representative tasks related to cost recovery and depreciation.
- Clarifications have been made to representative tasks related to investment alternatives.
- Updates refine task scope for financial valuation decision models.
- Removed one representative task and added one representative task related to fair value measurement to improve alignment BAR and FAR content.
- References have been updated to reflect renamed or revised professional guidance.
- Data analytics textbooks have been added as eligible references.
- Clarifications have been made to representative tasks related to change management and data management and two representative tasks have been added.
- Updates reflect assumptions related to provisions of H.R. 1 (OBBBA).
- A representative task related to international tax issues has been removed.
- Certain H.R. 1 provisions become eligible for testing beginning July 1, 2026.
Key 2026 CPA Exam Dates to Know
If you’re testing in 2026, a few key dates are worth noting as you plan when to sit and what content to expect to see on your exam.3
Jan. 1, 2026: Blueprint Updates Take Effect
CPA Exam Blueprint updates approved by the AICPA took effect Jan. 1. These updates clarify exam scope, references, and representative tasks across sections, but they do not change the structure or format of the CPA Exam. If you’re testing early in 2026, this date sets the baseline for what content is eligible for testing.
July 1, 2026: When H.R. 1 Becomes Testable
Starting July 1, 2026, certain provisions of H.R. 1 (OBBBA) become eligible for testing on the CPA Exam. These updates apply only to the REG and TCP sections.
2026 CPA Exam Testing and Score Release Dates
Testing and score release timelines vary between Core and Discipline sections. See the schedules below for each exam. Candidates should check the AICPA website for the most up-to-date schedule.
Core Sections (AUD, FAR, REG)
Core sections are available with continuous testing throughout the year. Scores are released on a rolling basis once the AICPA receives your exam data file from Prometric.
| 2026 Core Section Administration and Score Release Schedule | |
| If the AICPA receives your exam data file by: | Target score release date: |
| Jan. 23, 2026 | Feb. 10, 2026 |
| Feb. 14, 2026 | Feb. 24, 2026 |
| March 9, 2026 | March 17, 2026 |
| March 31, 2026 | April 9, 2026 |
| April 23, 2026 | May 7, 2026 |
| May 16, 2026 | May 27, 2026 |
| June 8, 2026 | June 16, 2026 |
| June 30, 2026 | July 10, 2026 |
| July 23, 2026 | Aug. 7, 2026 |
| Aug. 15, 2026 | Aug. 25, 2026 |
| Sept. 7, 2026 | Sept. 15, 2026 |
| Sept. 30, 2026 | Oct. 9, 2026 |
| Oct. 23, 2026 | Nov. 10, 2026 |
| Nov. 15, 2026 | Nov. 24, 2026 |
| Dec. 8, 2026 | Dec. 16, 2026 |
| Dec. 31, 2026 | Jan. 12, 2026 |
Discipline Sections (BAR, ISC, TCP)
Discipline sections are administered only during the first month of each calendar quarter. Because testing windows are more limited, timing your Discipline section requires additional planning.
| 2026 Discipline Section Administration and Score Release Schedule | |
| Testing window: | Target score release date: |
| Jan. 1–31, 2026 | March 13, 2026 |
| April 1–30, 2026 | June 16, 2026 |
| July 1-31, 2026 | Sept. 11, 2026 |
| Oct. 1-31, 2026 | Dec. 15, 2026 |
You’re Ready to Make 2026 Your CPA Year
Now that you know the 2026 exam changes, you just need a study game plan and the discipline to stick to it. Keep your study schedule simple, steady, and realistic. If you want help mapping out your next steps, check out our 2026 CPA Exam game plan video. You’ve got this.
FAQs
If I purchase a CPA Exam review course now, will the materials still be relevant for next year?
Does the CPA Exam change every year?
When do Blueprint changes apply to the CPA Exam?
How has the CPA Exam changed in recent years?
What order should I take the CPA Exam sections?
Learn more about the CPA Exam
Learn how the CPA Exam is structured, including section length, format, and the topics tested in each part.
Review the CPA Exam Blueprints to understand which skills and content are eligible for testing and how exam topics are organized.
Understand how CPA Exam scores are calculated, including what’s required to earn a passing score.
References
- Association of International Certified Professional Accountants. (2025, November 5). Learn what to study for the CPA Exam. AICPA & CIMA. Retrieved Jan. 15, 2026, from https://www.aicpa-cima.com/resources/download/learn-what-is-tested-on-the-cpa-exam
- Association of International Certified Professional Accountants & The Chartered Institute of Management Accountants. (2025, Aug. 26). Effective dates of tax provisions in H.R. 1, the One Big Beautiful Bill Act (OBBBA) [PDF]. AICPA & CIMA. https://www.aicpa-cima.com/resources/download/effective-dates-of-tax-provisions-in-h-r-1-the-one-big-beautiful-bill-act
- Association of International Certified Professional Accountants. (2025, July 29). Find out when you’ll get your CPA Exam score. AICPA & CIMA. Retrieved Jan. 15, 2026, from https://www.aicpa-cima.com/resources/article/find-out-when-youll-get-your-cpa-exam-score
