CPA Syllabus. Exam Blueprint 2025 exams

CPA Syllabus Exam Breakdown: Core and Discipline Sections for 2025

The CPA syllabus from 2024 under the CPA Evolution initiative requires candidates to pass three Core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)—and one Discipline section of their choice Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). This structure ensures newly licensed CPAs (nlCPAs) have foundational accounting knowledge and specialized expertise aligned with their career goals. 

The Uniform CPA Examination blueprint assesses the knowledge and skills required to safeguard the public interest, whether in auditing, taxation, or financial reporting. Including new discipline sections ensures that CPAs can specialize in areas of growing importance, such as technology and business analysis.

This blog will guide you through the CPA syllabus breakdown, offering insights into the core sections, disciplines, and essential steps like CPA experience requirements and CPE requirements to maintain your license.

If you're preparing for the exam, consider taking a well-structured CPA review course from Eduyush to ensure success.

CPA Syllabus Exam Structure and Scoring

The CPA exam now consists of three Core sections and one Discipline section.

Each exam section lasts four hours and includes a combination of Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBSs). Below is the detailed structure of the exam sections and scoring.

The scoring weight is split between MCQs and TBSs, ensuring that candidates are tested on their technical knowledge and ability to apply it in real-world scenarios.

 For those looking to take the CPA exam from outside the U.S., it’s essential to check the CPA eligibility for Indian professionals or international candidates to ensure that you meet the requirements.

CPA Syllabus - Core Exam Sections

The Core sections test the fundamental knowledge that every CPA must have, regardless of their chosen discipline. Let’s take a closer look at each core section.

Auditing and Attestation (AUD)

The AUD section tests your understanding of audit procedures, risk assessments, and ethical standards. You must demonstrate how to audit financial statements, prepare attestation reports, and understand auditors' responsibilities.

• Key Topics:
  • Professional ethics
  • Internal controls and risk management
  • Financial statement audits and reviews

If you are planning to work in states known for their rigorous audit requirements, it’s crucial to understand the Top CPA states for licensure, as some states may have specific licensure conditions.

Financial Accounting and Reporting (FAR)

The FAR section is the most technical and broad. It covers financial reporting frameworks like GAAP and IFRS and tests your knowledge of governmental and not-for-profit accounting. FAR requires a deep understanding of financial statements and how they are prepared.

• Key Topics:
  • Financial statement preparation and analysis
  • GAAP vs. IFRS accounting standards
  • Governmental and not-for-profit accounting

If you are considering which section to focus on, FAR is critical for roles in corporate finance or accounting firms. For more information on approaching this section, check out How to become a CPA.

Taxation and Regulation (REG)

The REG section focuses on federal taxation, business law, and professional responsibilities. This section will test your knowledge of individual and corporate taxation, legal issues surrounding businesses, and the ethical obligations of CPAs.

• Key Topics:
  • Federal tax law for individuals and corporations
  • Business law and ethics
  • Tax planning and regulation

The REG section lays the groundwork for those interested in specializing in taxation. 

New CPA Discipline Exam Sections

After completing the core sections, candidates must select one Discipline section. The three new disciplines are designed to provide specialized knowledge in critical areas of modern accounting. Not sure which one is right for you? Check out our guide on which CPA discipline to choose to make an informed decision.

Business Analysis and Reporting (BAR)

The Business Analysis and Reporting (BAR) discipline focuses on advanced financial analysis, corporate governance, and data analytics. It’s ideal for candidates specializing in financial reporting, advisory roles, or consulting.

• Key Topics:
  • Data analytics for business decision-making
  • Corporate governance and risk management
  • Financial planning and reporting

Information Systems and Controls (ISC)

The Information Systems and Controls (ISC) discipline emphasizes cybersecurity, data privacy, and IT risk management. This is an excellent choice for those who want to focus on the intersection of accounting and technology.

• Key Topics:
  • IT governance and system controls
  • Cybersecurity and data privacy
  • Information system audits

Candidates pursuing the ISC discipline are preparing to work in technology-driven environments where IT risk management is critical.

Tax Compliance and Planning (TCP)

The Tax Compliance and Planning (TCP) discipline is designed for those who want to focus on tax strategy, advanced tax planning, and compliance. This section covers individual and corporate taxation, focusing on more complex scenarios.

• Key Topics:
  • Tax planning for individuals and businesses
  • Compliance with tax regulations
  • Estate and trust planning

CPA Exam Preparation Tips

Effective study habits are crucial to passing the CPA exam regardless of which core or discipline section you are preparing for. Here are some tips to help you succeed:

1. Take a CPA Review Course: Enrolling in a CPA review course from Eduyush can provide structured content, practice questions, and expert guidance.
2. Set a Study Schedule: Divide your time across the core and discipline sections, focusing on one topic at a time.
3. Use Practice Exams: Familiarize yourself with the exam format by taking multiple practice tests.
4. Focus on Weak Areas: After practice tests, identify areas of weakness and dedicate extra time to improving them.
5. Join Study Groups: Collaborate with peers to discuss complex topics and share study strategies.

Conclusion on CPA syllabus

The CPA syllabus from 2024 reflects the growing complexity and demands of the accounting profession. By requiring candidates to pass both the Core and Discipline sections, the exam ensures that CPAs are well-equipped to handle modern accounting challenges, from financial reporting to IT governance and advanced tax planning.

The introduction of the new discipline sections—Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP)—allows candidates to specialize in fields that align with their career aspirations. Whether you plan to work in auditing, taxation, or technology, the new CPA exam structure offers a pathway to success.

If you’re starting your CPA journey, check out How to Become a CPA for a complete guide on exam preparation, eligibility, and licensure requirements.