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 2025, the CPA Exam will continue to operate under the core-plus-discipline licensure model introduced in January 2024. Candidates must take three core sections and one discipline section.
Candidates must select one of the following disciplines. Select the discipline section that aligns with your education, experience, career interests, and passion.
- Business Analysis & Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance & Planning (TCP)
So while there are three core sections, the CPA Exam also requires one discipline section, making it a total of four exams.
Learn 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 CPA Exam Discipline Section Should I Choose?
Choosing the right CPA Exam Discipline section is an important decision, and the best choice depends on your education, experience, interests, and career goals. Here are a few key factors to consider when making your decision:
- Align with Your Strengths & Interests – Select the Discipline section that best fits your background and career goals. If you enjoy financial analysis and reporting, BAR may be a great fit. If taxation and planning excite you, TCP is a solid choice. If you're interested in IT, cybersecurity, and system controls, ISC might be the best path.
- Don’t Rely on Pass Rates Alone – Just because a section has a higher overall pass rate doesn’t mean it will be easier for you. Your own background and preparation will play a bigger role in your success.
What Order Should I Take the CPA Exam Sections?
- Strategize Your Exam Order – Since your 30-36 month window to pass all sections starts after your first passing score, it's important to have a game plan. Consider sitting for your most challenging section first.
- Alternatively, Start with the Section You Feel Most Prepared For – Beginning with an exam section that aligns with your recent coursework or work experience can help you start strong. For example, if tax is fresh in your mind, REG could be a smart starting point. Passing your first section quickly can boost your motivation and set a positive tone for the rest of your CPA journey.
- Follow a Logical Exam Progression – Many candidates find it beneficial to take their Discipline section immediately after the related Core section:
- FAR → BAR (Business Analysis & Reporting)
- REG → TCP (Tax Compliance & Planning)
- AUD → ISC (Information Systems & Controls)
By selecting a discipline section that aligns with your strengths and interests while being strategic about exam order, you’ll set yourself up for success.
Frequently Asked Questions (FAQs)
What's the hardest section/part of the CPA Exam?
FAR is widely considered the hardest CPA Exam section, with surveys often showing it as the most difficult. 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. The 30 or 36-month rule is state-dependent and varies by jurisdiction. 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 I have to study for each CPA Exam Section?
How many times can I take the CPA Exam?
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