What Are the 4 CPA Exam Sections - Complete Guide

What Are the 4 CPA Exams: Complete 2025 Guide

CPA Exam sections: CPA USA Exams have evolved significantly in 2025. Furthermore, the new structure includes three core sections plus one discipline section. Additionally, this change reflects the accounting profession's evolving needs. Moreover, candidates now enjoy more flexibility than ever before.

Quick Answer: The 4 CPA Exam Sections

Core Sections (Required for All Candidates):

1. Auditing and Attestation (AUD)
2. Financial Accounting and Reporting (FAR)
3. Regulation (REG)

4. Discipline Sections (Choose One): 

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

Need help deciding? Read our complete guide on choosing your CPA exam discipline section.

Core Section #1: Auditing and Attestation (AUD)

What Does AUD Test?

First, AUD focuses on audit processes and attestation services. Additionally, it covers professional ethics and responsibilities. Furthermore, candidates learn risk assessment techniques.

Key Content Areas:

• Ethics and professional responsibilities (15-25%)
• Risk assessment and planning (25-35%)
• Audit procedures and evidence (30-40%)
• Reporting and conclusions (10-20%)

AUD Exam Format

Moreover, AUD contains 72 multiple-choice questions. Additionally, it includes 8 task-based simulations. Furthermore, candidates have 4 hours to complete this section.

Question Breakdown:

• MCQs: 50% of total score
• TBS: 50% of total score

Core Section #2: Financial Accounting and Reporting (FAR)

What Does FAR Cover?

First, FAR tests US GAAP knowledge extensively. Additionally, it covers financial statement preparation. Furthermore, candidates learn governmental accounting standards.

Major Content Areas:

• Financial reporting frameworks (30-40%)
• Select balance sheet accounts (30-40%)
• Select transactions and events (20-30%)

Why FAR Is Challenging

Moreover, FAR is considered the most difficult section. Additionally, it requires comprehensive accounting knowledge. Furthermore, candidates must master complex calculations.

Study Tips for FAR:

• Start with conceptual frameworks
• Practice journal entries daily
• Master governmental accounting
• Focus on consolidations

Learn more about FAR exam format and structure for detailed preparation strategies.

Core Section #3: Regulation (REG)

What REG Tests

First, REG covers federal taxation extensively. Additionally, it includes business law topics. Furthermore, candidates learn professional responsibilities.

Content Breakdown:

• Individual taxation (30-40%)
• Entity taxation (30-40%)
• Ethics and tax procedures (10-20%)
• Business law (20-30%)

REG Study Strategy

Moreover, taxation rules change frequently. Additionally, candidates must memorize numerous deadlines. Furthermore, understanding calculations is essential.

Discipline Section Options

Business Analysis and Reporting (BAR)

First, BAR extends FAR concepts deeper. Additionally, it focuses on financial analysis. Furthermore, candidates learn advanced reporting techniques.

When to Choose BAR:

• Strong in financial accounting
• Interest in financial analysis
• Career goals in corporate reporting

Information Systems and Controls (ISC)

Moreover, ISC builds on AUD foundations. Additionally, it covers IT audit services. Furthermore, candidates learn cybersecurity principles.

When to Choose ISC:

• Technology background
• Interest in IT auditing
• SOC engagement experience

Tax Compliance and Planning (TCP)

Additionally, TCP extends REG topics further. Moreover, it covers complex tax scenarios. Furthermore, candidates learn tax planning strategies.

When to Choose TCP:

• Strong taxation knowledge
• Interest in tax practice
• Career goals in tax consulting

Get comprehensive details about TCP CPA exam syllabus and content before making your choice.

2025 Testing Schedule and Windows

Core Sections Testing

First, core sections offer continuous testing. Additionally, candidates can schedule year-round. Furthermore, this provides maximum flexibility.

Benefits of Continuous Testing:

• No waiting for test windows
• Faster score release
• Flexible scheduling options

Discipline Sections Testing

Moreover, discipline sections follow quarterly windows. Additionally, 2025 added a June window. Furthermore, candidates have five opportunities annually.

2025 Discipline Testing Windows:

1. January: January 1-31 (Scores: March 14)
2. April: April 1-30 (Scores: May 1)
3. June: June 1-30 (Scores: August 15)
4. July: July 1-31 (Scores: September 11)
5. October: October 1-31 (Scores: December 16)

Exam Format and Timing

Universal Exam Structure

First, each section lasts 4 hours. Additionally, all sections use similar formats. Furthermore, candidates face the same question types.

Standard Format:

• Testlet 1: Multiple-choice questions
• Testlet 2: Multiple-choice questions
• Testlet 3: Task-based simulations
• Testlet 4: Task-based simulations
• Testlet 5: Task-based simulations

Scoring Requirements

Moreover, candidates need 75 points minimum. Additionally, scoring uses a scaled system. Furthermore, the scale ranges from 0-99.

Completion Timeline and Rules

Rolling Window Period

First, most states allow 30 months. Additionally, some states permit 36 months. Furthermore, the window starts after passing your first section.

Important Timeline Facts:

• Previously 18 months in most states
• Extended due to exam changes
• Check your state's specific requirements

Credit Extension Policy

Moreover, candidates with 2024 credits receive extensions. Additionally, all credits extend until June 30, 2025. Furthermore, this provides transition flexibility.

Strategic Exam Order for CPA Exam Sections

Recommended Sequences

First, many candidates start with FAR. Additionally, others begin with their strongest area. Furthermore, discipline sections should follow related cores.

Popular Strategies:

1. FAR → AUD → REG → BAR
2. AUD → ISC (for IT-focused candidates)
3. REG → TCP (for tax specialists)

Avoid These Mistakes

Moreover, don't schedule sections back-to-back. Additionally, avoid taking discipline sections first. Furthermore, plan around busy work periods.

Discover which CPA exams to take together for optimal scheduling strategies.

Study Time Requirements for CPA Exam Sections

Total Hours Needed

First, expect 300-400 total study hours. Additionally, each section requires 75-100 hours. Furthermore, discipline sections need focused preparation.

Time Allocation by Section:

• FAR: 100+ hours (most challenging)
• AUD: 80-90 hours
• REG: 80-90 hours
• Discipline: 75-85 hours

Daily Study Schedule

Moreover, study 1.5-2 hours daily consistently. Additionally, increase intensity before exams. Furthermore, maintain steady progress weekly.

Plan your budget with our breakdown of CPA exam fees and costs

Frequently Asked Questions on CPA Exam sections

How many times can I retake sections?

First, there's no limit on retakes. Additionally, you must wait for score release. Furthermore, plan retakes strategically.

Can I take multiple sections simultaneously?

Moreover, you can schedule multiple sections. Additionally, avoid overloading your schedule. Furthermore, focus on quality preparation.

Which section should I take first?

Additionally, choose based on your strengths. Moreover, consider your recent coursework. Furthermore, build momentum with early success.

Do all sections have the same difficulty?

Furthermore, difficulty varies by individual. Additionally, FAR typically ranks hardest. Moreover, choose based on your background.

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Final Tips for Success on CPA Exam sections

Study Resources

First, invest in quality review courses. Additionally, practice with simulation software. Furthermore, join study groups for support.

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Exam Day Preparation

Moreover, arrive early at testing centers. Additionally, bring required identification documents. Furthermore, manage your time carefully during exams.

Stay Updated

Additionally, monitor AICPA announcements regularly. Moreover, follow NASBA updates closely. Furthermore, check your state board requirements.

Conclusion: CPA Exam sections

Understanding the 4 CPA exam sections is crucial for success. Moreover, the 2025 changes provide more flexibility than ever. Additionally, proper planning ensures efficient completion. Furthermore, choosing the right discipline section aligns with your career goals.

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First, master the three core sections thoroughly. Additionally, select your discipline section strategically. Moreover, take advantage of continuous testing for cores. Finally, maintain consistent study habits throughout your journey.

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