CPA Exam Sections :
Format and Content Areas [Updated for 2025]
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Wondering how the Uniform CPA Exam is structured? This guide provides information about the CPA Exam sections, format, and content areas for all parts in detail.
What Are the CPA Exam Sections?
In 2024, the CPA Exam underwent significant changes, transitioning to a structure with three core sections and discipline-specific options. This structure remains in place in 2025. While AUD, REG, and FAR remain the core sections, candidates now choose one discipline section from the following options:
- Business Analysis & Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance & Planning (TCP)
Learn more about recent CPA Exam Changes.
What is the Format and Structure of the CPA Exam?
Candidates are given 4 hours to complete each section of the CPA Exam, which contains multiple-choice questions (MCQs) and task-based simulations (TBSs).
The table below describes the updated question types and numbers in each section.
| Section | Time | # MCQ | # TBS | MCQs Score Weighting |
TBSs Score Weighting |
|---|---|---|---|---|---|
| AUD - Core | 4 Hours | 78 | 7 | 50% | 50% |
| FAR - Core | 4 Hours | 50 | 7 | 50% | 50% |
| REG - Core | 4 Hours | 72 | 8 | 50% | 50% |
| BAR - Discipline | 4 Hours | 50 | 7 | 50% | 50% |
| ISC - Discipline | 4 Hours | 82 | 6 | 60% | 40% |
| TCP -Discipline | 4 Hours | 68 | 7 | 50% | 50% |
2025 CPA Exam Content Areas
- Ethics, Professional Responsibilities and General Principles (15–25%)
- Assessing Risk and Developing a Planned Response (25–35%)
- Performing Further Procedures and Obtaining Evidence (30–40%)
- Forming Conclusions and Reporting (10–20%)
- Financial Reporting (30–40%)
- Select Balance Sheet Accounts (30–40%)
- Select Transactions (25–35%)
- Ethics, Professional Responsibilities and Federal Tax Procedures (10–20%)
- Business Law (15–25%)
- Federal Taxation of Property Transactions (5–15%)
- Federal Taxation of Individuals (22–32%)
- Federal Taxation of Entities (including tax preparation) (23–33%)
- Business Analysis (40–50%)
- Technical Accounting and Reporting (35–45%)
- State and Local Governments (10–20%)
- Information Systems and Data Management (35–45%)
- Security, Confidentiality and Privacy (35–45%)
- Considerations for System and Organization Controls (SOC) Engagements (15–25%)
- Tax Compliance and Planning for Individuals and Personal Financial Planning (30–40%)
- Entity Tax Compliance (30–40%)
- Entity Tax Planning (10–20%)
- Property Transactions (disposition of assets) (10–20%)
Which Order Should I Take the CPA Exam Sections?
It is essential to choose your exam order strategically. The order you take your exams should depend on what core section is the most challenging for you and which discipline section you chose.
Initially, you must determine which core section is the most challenging for you. Beginning with the most challenging core section will be beneficial in the long run since your testing window begins when you pass this section. Also, we strongly advise taking your chosen discipline after its corresponding core portion, as the content builds upon it.
Frequently Asked Questions (FAQs)
What's the hardest section/part of the CPA Exam?
According to our CPA Industry Survey, 46% of people surveyed believe FAR is the hardest section of the CPA Exam. The FAR section of the exam tests candidates’ knowledge of general accounting principles, and the skills needed to apply the financial reporting knowledge required of CPAs. Most importantly, FAR requires that CPA candidates have a strong knowledge of US GAAP.
What is required for exam day?
Is there a time limit to pass all four CPA Exam sections?
The CPA Exam must be passed within 30 or 36-months, depending on your state’s requirements, and with a score of 75 or higher for each section. This means, you have a set period from the time you pass your first exam to pass the remaining three parts. Once you pass an exam, your notification document will include the date that your passed section expires.
How long do you have to study for each CPA Exam Section?
Which part of the CPA Exam should I take first?
How many times can you take the CPA Exam?
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