CPA Exam Sections in 2026: AUD, FAR, REG, BAR, ISC, and TCP Explained

Editorial note: Accountant Compass provides educational accounting and tax content for beginners. This article is for general education only and does not replace AICPA, NASBA, or state board guidance.

The CPA Exam sections can look confusing at first because candidates often see six names: AUD, FAR, REG, BAR, ISC, and TCP.

The key point is that you do not take all six. In the current CPA Exam structure, you pass four sections total: three required Core sections and one Discipline section of your choice.

The Core sections are AUD, FAR, and REG. The Discipline options are BAR, ISC, and TCP.

This guide explains what each CPA Exam section means, how Core and Discipline sections work, how BAR, ISC, and TCP differ, and what to review before choosing your Discipline section.

Quick Answer: What Are the CPA Exam Sections in 2026?

The CPA Exam sections in 2026 are AUD, FAR, REG, BAR, ISC, and TCP, but candidates do not take all six.

You must pass four CPA Exam sections: three required Core sections — AUD, FAR, and REG — plus one Discipline section chosen from BAR, ISC, or TCP.

According to NASBA’s Uniform CPA Examination overview, the CPA Exam is a four-section, 16-hour assessment.

• Required Core sections: AUD, FAR, REG
• Choose one Discipline: BAR, ISC, or TCP
• Total sections you take: 4
• Length of each section: 4 hours
• Total exam time: 16 hours

The main idea is simple: every candidate takes the same Core sections, then chooses one specialized Discipline section.

Core vs Discipline: How the CPA Exam Is Structured

The CPA Exam is structured as three required Core sections and one selected Discipline section. Core tests broad CPA knowledge, while Discipline tests deeper knowledge in one specialized area.

The AICPA CPA Exam overview explains that candidates take three four-hour Core sections and one four-hour Discipline section of their choice.

What Are CPA Core Sections?

CPA Core sections are the required sections that every candidate must pass.

The three Core sections are:

• AUD: Auditing and Attestation
• FAR: Financial Accounting and Reporting
• REG: Taxation and Regulation

These sections cover knowledge that newly licensed CPAs are expected to understand, regardless of whether they work in audit, tax, corporate accounting, advisory, government, or nonprofit roles.

Think of the Core sections as the foundation of the CPA Exam.

What Are CPA Discipline Sections?

CPA Discipline sections are specialized sections. You choose one of them.

The three Discipline options are:

• BAR: Business Analysis and Reporting
• ISC: Information Systems and Controls
• TCP: Tax Compliance and Planning

You do not take all three Discipline sections.

Your Discipline choice does not create a different CPA license. It only affects which specialized exam content you study and test on.

For example, a candidate interested in tax may consider TCP. A candidate interested in systems, controls, or IT audit may consider ISC. A candidate interested in financial reporting and business analysis may consider BAR.

Key Definitions

CPA Core Sections Explained: AUD, FAR, and REG

The CPA Core sections are AUD, FAR, and REG. Every CPA candidate must pass all three Core sections.

These sections test the broad knowledge base that supports CPA work across many accounting careers. The official AICPA CPA Exam Blueprints are the official reference for what each section is designed to test.

AUD — Auditing and Attestation

AUD stands for Auditing and Attestation.

This section focuses on audit work, professional responsibilities, ethics, internal controls, audit evidence, and reporting. It tests whether you understand how auditors plan, perform, and report on audit and attestation engagements.

AUD is especially relevant if you are interested in:

• Public accounting
• External audit
• Internal audit
• Assurance services
• Risk and controls

For example, AUD may test whether you understand how an auditor gathers evidence to support an opinion on financial statements. It may also test how auditors assess risk, evaluate controls, and document conclusions.

AUD is not only about memorizing audit vocabulary. It also tests professional judgment.

FAR — Financial Accounting and Reporting

FAR stands for Financial Accounting and Reporting.

FAR focuses on financial statements, accounting standards, reporting rules, and accounting for different types of transactions, including concepts such as owner’s equity.

FAR is often viewed as a broad section because it covers many financial accounting topics.

FAR is especially relevant if you are interested in:

• Corporate accounting
• Financial reporting
• Public accounting
• Financial statement preparation
• Controller or accounting manager roles

For example, FAR may test how a company reports assets, liabilities, revenue, expenses, leases, or other accounting items.

A simple way to think about FAR is this: it tests whether you understand how accounting information becomes financial statements that users can rely on.

REG — Taxation and Regulation

REG stands for Taxation and Regulation.

This section focuses on federal taxation, business law, ethics, and professional responsibilities. It is especially relevant for candidates interested in tax, compliance, or advisory work.

REG is especially relevant if you are interested in:

• Tax accounting
• Individual tax
• Business tax
• Tax compliance
• Public accounting tax services

For example, REG may test how a transaction affects taxable income or how business law concepts apply in common accounting situations.

If tax topics interest you, you may also want to understand key filing timelines, such as when taxes are due in 2026.

CPA Discipline Sections Explained: BAR, ISC, and TCP

The CPA Discipline sections are BAR, ISC, and TCP. Candidates choose one Discipline section, not all three.

The Discipline sections test deeper knowledge in a specialized area. Your choice should depend on your background, interests, study strengths, and career direction.

You should not choose a Discipline section only because someone online says it is “easy.” A section that feels easier for one candidate may feel harder for another.

BAR — Business Analysis and Reporting

BAR stands for Business Analysis and Reporting.

BAR focuses on advanced reporting, business analysis, and the use of accounting information for decision-making. It may fit candidates who are comfortable with financial reporting and want to go deeper into analysis.

BAR may fit you if you are interested in:

• Corporate accounting
• Financial reporting
• Advisory services
• Business analysis
• Finance-related accounting roles

If FAR feels interesting to you, BAR may feel like a natural extension because both connect to financial accounting and reporting. That does not mean BAR is automatically easy. It means the skills may overlap.

ISC — Information Systems and Controls

ISC stands for Information Systems and Controls.

ISC focuses on information systems, internal controls, data, risk, and technology-related areas. It is especially relevant as accounting work becomes more connected to systems and digital processes.

ISC may fit you if you are interested in:

• IT audit
• Systems and controls
• SOC engagements
• Cybersecurity-related risk
• Audit technology
• Internal control testing

For example, ISC may involve understanding whether system controls protect financial information from errors, unauthorized access, or unreliable data flows.

One important format note: ISC has a different MCQ/TBS weighting from the other sections. Most CPA Exam sections are weighted 50% multiple-choice questions and 50% task-based simulations. ISC is weighted 60% MCQs and 40% TBSs, according to AICPA CPA Exam scoring information.

TCP — Tax Compliance and Planning

TCP stands for Tax Compliance and Planning.

TCP focuses on advanced tax topics, tax compliance, and planning. It is usually most relevant for candidates who want to build a career in tax.

TCP may fit you if you are interested in:

• Tax accounting
• Tax planning
• Public accounting tax roles
• Business tax
• Individual tax
• Compliance work

If REG feels interesting to you, TCP may be a natural Discipline option. REG gives you the tax and regulation foundation, while TCP goes deeper into tax compliance and planning.

CPA Exam Sections Comparison Table: Required vs Optional Sections

This comparison table shows which CPA Exam sections are required and which sections are Discipline options.

The most important point is this: you take all three Core sections, but only one Discipline section.

BAR vs ISC vs TCP: How to Choose Your CPA Discipline Section

BAR may fit candidates who like reporting and analysis, ISC may fit candidates who like systems and controls, and TCP may fit candidates who like tax. The best choice depends on your background and career goals.

There is no single best Discipline section for everyone. The better choice depends on your strengths, your career goals, and the type of content you can study consistently.

Choose BAR If You Like Reporting and Analysis

You may consider BAR if you enjoy financial reporting, business analysis, and accounting information used for decision-making.

• You liked financial accounting classes.
• You are comfortable with reporting topics.
• You want corporate accounting or advisory roles.
• You enjoy analyzing financial results.
• You are interested in management-level accounting decisions.

Choose ISC If You Like Systems and Controls

You may consider ISC if you like audit, controls, information systems, or technology-related risk.

• You are interested in IT audit.
• You enjoy systems and process controls.
• You like understanding how data flows through systems.
• You want to work with SOC reports or internal controls.
• You are comfortable with technology concepts.

Choose TCP If You Like Tax

You may consider TCP if you want to build a career in tax.

• You enjoyed tax classes.
• You want to work in tax compliance.
• You are interested in tax planning.
• You want a public accounting tax path.
• You prefer rules-based technical topics.

Before choosing, review the official AICPA CPA Exam Blueprints to understand what each section is designed to test.

CPA Exam Section Format: MCQs, TBSs, and Timing

Each CPA Exam section is four hours long. Most sections are weighted 50% MCQs and 50% TBSs, while ISC is weighted 60% MCQs and 40% TBSs.

The exam uses two main question types:

• Multiple-choice questions, or MCQs
• Task-based simulations, or TBSs

MCQs test your knowledge through answer choices. TBSs test your ability to apply knowledge in more practical situations.

AICPA explains in its CPA Exam scoring information that most Core and Discipline sections use a 50% MCQ and 50% TBS weighting. ISC is the exception, with 60% MCQs and 40% TBSs.

This matters because your study plan should include both knowledge review and practice questions.

What Happened to BEC Under CPA Evolution?

BEC, or Business Environment and Concepts, was part of the older CPA Exam structure. Under the current CPA Evolution structure, candidates now take AUD, FAR, REG, and one Discipline section from BAR, ISC, or TCP.

This is important because many older articles, videos, and study plans still mention BEC.

If you are preparing for the CPA Exam in 2026, make sure your study materials match the current exam structure. Do not rely on outdated advice that treats BEC as a current section.

A good rule is simple: always check AICPA and NASBA resources before building your study plan.

How International Candidates Should Understand CPA Exam Sections

International candidates should understand the same CPA Exam section structure: AUD, FAR, REG, and one Discipline section chosen from BAR, ISC, or TCP.

The exam structure is the same, but the licensing path can vary by U.S. state board. Your education evaluation, credit requirements, residency rules, and experience requirements may depend on the state where you apply.

This article explains the CPA Exam sections only. It does not replace state board guidance.

If you studied outside the United States, pay close attention to:

• Your selected state board
• Education evaluation requirements
• Credit-hour rules
• Exam application steps
• Experience requirements after the exam

International candidates should treat the CPA Exam section structure as one part of a larger CPA plan. The exam matters, but it is not the only requirement for licensure.

Common Mistakes Students Make When Understanding CPA Exam Sections

Many CPA candidates lose time because they misunderstand the exam structure.

Mistake 1: Thinking You Must Take All Six Sections

You do not take all six named sections. You take four total sections: AUD, FAR, REG, and one Discipline section.

Mistake 2: Choosing a Discipline Only Because It Sounds Easier

One candidate may find TCP easier because they like tax. Another candidate may find ISC easier because they like systems. “Easy” depends on your background.

Mistake 3: Using Outdated CPA Exam Content

Some old resources still mention BEC as a current section. That can confuse your plan. For 2026 preparation, use current AICPA, NASBA, and updated CPA review resources.

Mistake 4: Ignoring the Official Blueprints

The CPA Exam Blueprints show what the exam is designed to test. They are one of the most important resources for understanding section content.

Mistake 5: Studying Without Understanding the Section Purpose

Each section has a different purpose. AUD tests audit thinking. FAR tests financial reporting. REG tests tax and regulation. BAR, ISC, and TCP test deeper specialized knowledge.

Final Takeaway: How to Think About the CPA Exam Sections

The CPA Exam sections are easier to understand when you separate them into required Core sections and selectable Discipline sections.

Every CPA candidate must pass AUD, FAR, and REG. Then, each candidate chooses one Discipline section from BAR, ISC, or TCP.

That means your CPA Exam path includes four sections total, not six.

Before building your study plan, compare the official AICPA CPA Exam Blueprints, review NASBA exam guidance, and check your state board requirements. Use this article as a plain-English guide, then confirm important exam and licensing details with official sources.