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.
| Section | Section Time | (MCQs) | (TBSs) |
|---|---|---|---|
| AUD – Core | 4 hours | 78 MCQs | 7 TBSs |
| FAR – Core | 4 hours | 50 MCQs | 7 TBSs |
| REG – Core | 4 hours | 72 MCQs | 8 TBSs |
| BAR – Discipline | 4 hours | 50 MCQs | 7 TBSs |
| ISC – Discipline | 4 hours | 82 MCQs | 6 TBSs |
| TCP – Discipline | 4 hours | 68 MCQs | 7 TBSs |
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.
| Section | MCQs Weight | TBSs Weight |
|---|---|---|
| AUD – Core | 50% | 50% |
| FAR – Core | 50% | 50% |
| REG – Core | 50% | 50% |
| BAR – Discipline | 50% | 50% |
| ISC – Discipline | 60% | 40% |
| TCP – Discipline | 50% | 50% |
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.
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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.
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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.
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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.
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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.
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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.
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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:
- Take a CPA Review Course: Enrolling in a CPA review course from Eduyush can provide structured content, practice questions, and expert guidance.
- Set a Study Schedule: Divide your time across the core and discipline sections, focusing on one topic at a time.
- Use Practice Exams: Familiarize yourself with the exam format by taking multiple practice tests.
- Focus on Weak Areas: After practice tests, identify areas of weakness and dedicate extra time to improving them.
- 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.
Questions? Answers.
Students can have any of the following qualifications.
- Member of the "Institute of Costs & Works Accountants in India."
- Member of the "Institute of Chartered Accountants of India."
- Member of the "Company Secretaries in India."
- MBAs.
- Master of Commerce.
- B.com graduates pursuing a Master's.
There are plenty of AICPA courses that offer you CPE credits, Eduyush partners with AICPA to offer these courses at Indian pricing. Most of these courses offer between 15-30 CPE credits.
Passing all four sections of the CPA Exam within an 18-month window is essential, achieving a score of 75 or higher on each.
Your notification letter will include when your time limit runs out for those components you have already passed - giving you just under eighteen months from that date to complete any remaining tests and attain success on them all!
Yes students are allowed to take all the four sections together.
No, most states permit international students to sit for the CPA exams.
Yes, the exams and testing pattern is the same.
To take the CPA Exam, a current passport is essential. Successful completion of this exam can open many doors - providing aspirants with numerous career opportunities far beyond borders!
Responding to the changing needs of accounting professionals, the AICPA and NASBA are transforming how CPAs reach licensure. By January 2024, a new core-plus-discipline licensure model will be in effect – designed not only to provide upskilling opportunities for future CPAs but also ensure they possess cutting edge knowledge required by today's evolving profession.
The cost of the CPA Exam can vary depending on the state in which you take it.
Typically, the total fee is between $4000 and $6000 for students on self study.
So, while the CPA Exam may not be considered cheap, it is an investment that can pay off in terms of career opportunities and higher wages.
With the innovative computer-based CPA Exam offered at Prometric Testing Centers, candidates can now access limitless opportunities! You can strive for successful exam results throughout the year through the continuous testing model.
While future attempts will depend on your scores from previous tries of each section – no cap or restrictions control how often you take each part of this rewarding examination.
AICPA doesnt provide past papers, but students can refer to their site for sample test papers.
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