CPA Syllabus 2026: Subjects, Exam Pattern & Weightage
CPA Syllabus 2026: Complete Guide to Subjects, Exam Pattern & Topic Weightage
The US CPA (Certified Public Accountant) exam syllabus is defined by the American Institute of Certified Public Accountants (AICPA) and acts as the foundation for one of the most respected accounting credentials globally. This guide covers everything you need to know about the CPA exam syllabus for 2026.
Before starting your journey, understand the CPA full form and what this certification entails
CPA Exam Structure Overview
The CPA exam follows a Core + Discipline model introduced in January 2024. Candidates must pass:
- 3 Core Sections: FAR, AUD, REG (mandatory for all)
- 1 Discipline Section: Choose from BAR, ISC, or TCP
| Section | Full Name | Duration | MCQs | TBSs |
| FAR | Financial Accounting & Reporting | 4 hours | 50 | 7 |
| AUD | Auditing & Attestation | 4 hours | 78 | 7 |
| REG | Taxation & Regulation | 4 hours | 72 | 8 |
| BAR | Business Analysis & Reporting | 4 hours | 50 | 7 |
| ISC | Information Systems & Controls | 4 hours | 82 | 6 |
| TCP | Tax Compliance & Planning | 4 hours | 68 | 7 |
Key Point: The Four sections must be completed within an 18-month testing window. For instance, if you fail the FAR section in March, the earliest you can retake it is in July. This strict timeline stresses the importance of effective preparation and planning, pressuring candidates to manage their study schedules diligently. You cannot retake a failed section within the same testing window.
Review the step-by-step process from application to licensure to become a CPA.
FAR (Financial Accounting & Reporting) Syllabus
FAR tests knowledge of financial accounting frameworks for business entities, not-for-profits, and government entities. Knowing these frameworks is important, as they are frequently evaluated in high-yield simulation tasks such as financial statement preparation and analysis. By learning these standards, candidates can effectively tackle real-life scenarios presented in the exam.
FAR Topic Weightage 2026
| Content Area | Topics Covered | Allocation |
| Area I | Financial Reporting | 30-40% |
| Area II | Select Balance Sheet Accounts | 30-40% |
| Area III | Select Transactions | 25-35% |
FAR Skill Allocation
| Skill Level | Weightage |
| Remembering & Understanding | 5-15% |
| Application | 45-55% |
| Analysis | 35-45% |
FAR covers: [Link to CPA exam preparation guide]
- US GAAP financial statements
- Revenue recognition (ASC 606)
- Leases (ASC 842)
- Governmental accounting (GASB)
- Not-for-profit accounting
AUD (Auditing & Attestation) Syllabus
AUD assesses your understanding of audit procedures, professional ethics, and reporting standards.
AUD Topic Weightage 2026
| Content Area | Topics Covered | Allocation |
| Area I | Ethics, Professional Responsibilities & General Principles | 15-25% |
| Area II | Assessing Risk & Developing a Planned Response | 25-35% |
| Area III | Performing Further Procedures & Obtaining Evidence | 30-40% |
| Area IV | Forming Conclusions & Reporting | 10-20% |
AUD Skill Allocation
| Skill Level | Weightage |
| Remembering & Understanding | 30-40% |
| Application | 30-40% |
| Analysis | 15-25% |
| Evaluation | 5-15% |
- Audit planning and risk assessment
- Internal control evaluation
- Substantive testing procedures
- Audit reports and opinions
- Professional ethics (AICPA Code of Conduct)
REG (Taxation & Regulation) Syllabus
REG Topic Weightage 2026
| Content Area | Topics Covered | Allocation |
| Area I | Ethics, Professional Responsibilities & Federal Tax Procedures | 10-20% |
| Area II | Business Law | 15-25% |
| Area III | Federal Taxation of Property Transactions | 5-15% |
| Area IV | Federal Taxation of Individuals | 22-32% |
| Area V | Federal Taxation of Entities | 23-33% |
- Individual income tax (Form 1040)
- Corporate taxation (C-corps, S-corps)
- Partnership taxation
- Gift and estate taxes
- Contract law and agency relationships
Discipline Sections (Choose One)
BAR (Business Analysis & Reporting)
| Content Area | Allocation |
| Business Analysis | 40-50% |
| Technical Accounting & Reporting | 35-45% |
| State & Local Government | 10-20% |
- Financial statement analysis
- Ratio analysis and valuation
- Cost accounting and budgeting
- Advanced governmental accounting
ISC (Information Systems & Controls)
| Content Area | Allocation |
| Information Systems & Data Management | 35-45% |
| Security, Confidentiality & Privacy | 35-45% |
| Considerations for System & Organization Controls | 15-25% |
- IT general controls
- Data governance
- SOC 1, SOC 2 engagements
- Cybersecurity frameworks
TCP (Tax Compliance & Planning)
| Content Area | Allocation |
| Tax Compliance | 35-45% |
| Tax Planning | 25-35% |
| Individual & Personal Financial Planning | 10-20% |
| Entity Tax Planning | 15-25% |
- Advanced tax research
- Multi-state taxation
- International tax considerations
- Estate and gift tax planning
You can explore a complete breakdown of Surgent, Becker, Gleim, and other CPA review options in our CPA study material & books guide.
CPA Exam Scoring & Passing Requirements
| Requirement | Details |
| Passing Score | 75 on each section (scale of 0-99) |
| MCQ Weightage | 50% of total score |
| TBS Weightage | 50% of total score |
| Testing Window | 18 months to pass all 4 sections |
| Score Release | Approximately 2-3 weeks after testing |
Score Calculation: MCQs are adaptive—harder questions carry more weight. Task-based simulations test real-world application skills.
How to Study the CPA Syllabus Effectively
Recommended Study Order
- FAR First – Most content-heavy; best tackled while motivation is high
- AUD Second – Builds on FAR concepts
- REG Third – Taxation requires focused memorization
- Discipline Last – Specialize based on career goals
Study Time Allocation
| Section | Recommended Hours | Typical Duration |
| FAR | 300-350 hours | 8-10 weeks |
| AUD | 200-250 hours | 6-8 weeks |
| REG | 250-300 hours | 7-9 weeks |
| Discipline | 150-200 hours | 4-6 weeks |
- Focus on understanding concepts, not memorization.
- Practice task-based simulations extensively
- Take mock exams under timed conditions.
- Review weak areas using the AICPA-released questions.
How Surgent CPA Review by Eduyush Helps You Master the Syllabus
Preparing for the CPA exam requires study material that evolves with the syllabus. Surgent CPA Review, offered through Eduyush, ensures you're always exam-ready with content aligned to the latest AICPA blueprints. An average 92% content match to new blueprints demonstrates Surgent's commitment to providing immediate updates and staying up to date with changes.
Key Features
| Feature | Benefit |
|
Unlimited Access Until You Pass
|
No expiration—study at your pace without renewal fees |
|
Auto-Updated Content
|
Material automatically syncs with AICPA syllabus changes |
|
A.S.A.P. Technology
|
Adaptive learning identifies weak areas and prioritizes them |
|
ReadySCORE™
|
Predicts your actual exam score so you know when you’re ready |
|
75+ Hours of Video Lectures
|
Bite-sized lessons covering FAR, AUD, REG & all disciplines |
|
8,000+ MCQs & 400+ TBSs
|
Extensive practice bank with detailed explanations |
Why Eduyush + Surgent?
- Pass Guarantee: Access continues until you clear all 4 sections.
- Real-Time Updates: When AICPA updates the blueprint (like 2026 changes), your content updates automatically—no additional purchase needed
- Indian Support: Get India Pricing for all 6 subjects with printed books at 31K INR
[Explore Surgent CPA Review →]
FAQs for CPA Syllabus Blog
Understanding the AICPA Blueprints
- Remembering & Understanding → Likely MCQs (concept-based questions)
- Application → MCQs with calculations OR simpler TBSs
- Analysis → High probability of TBS (complex, multi-exhibit questions)
- Evaluation → Only on AUD; expect judgment-based TBSs
- Area III (Property Transactions): 10 tasks, but only 5-15% allocation
- Area I (Ethics): 7 tasks, but 10-20% allocation
Constantly prioritize studying based on allocation percentages, not task counts.
Testlet Structure
| Section | Total MCQs | Total TBSs | Duration |
|
AUD
|
78 | 7 | 4 hours |
|
FAR
|
50 | 7 | 4 hours |
|
REG
|
72 | 8 | 4 hours |
|
BAR
|
50 | 7 | 4 hours |
|
ISC
|
82 | 6 | 4 hours |
|
TCP
|
68 | 7 | 4 hours |
Scoring weight: MCQs = 50%, TBSs = 50% for all sections.
Syllabus Content Changes
Q: What happened to BEC? Is it still tested?
No. The BEC (Business Environment & Concepts) section was eliminated, effective January 1, 2024, as part of the CPA Evolution.
- IT/Internal Controls → ISC Discipline + AUD Core
- Financial Ratios/Analysis → FAR Core + BAR Discipline
- Economics/Cost Accounting → BAR Discipline
- Written Communication → Removed entirely
Q: Is IFRS tested on the CPA exam?
No. IFRS accounting is no longer tested on the CPA exam. The exam focuses exclusively on US GAAP, US taxation, and US auditing standards. However, candidates should understand conceptual differences for multinational scenarios.
Q: When does the REG syllabus update for new tax laws (e.g., inflation adjustments)?
- Before June 30: Previous year’s tax figures apply.
- July 1 or later: Current year’s figures apply.
Study materials from Becker, Surgent, etc., typically update by early June to reflect new numbers.
Discipline Section Selection
| Discipline | Best For | Pass Rate (Q1 2025) |
|
TCP
|
Tax professionals, Big 4 tax track | ~70%+ |
|
ISC
|
IT auditors, SOC reporting, cybersecurity | ~61% |
|
BAR
|
Corporate finance, FP&A, CFO track | ~37% |
Eduyush consensus: BAR has the lowest pass rate and the most complex calculations. TCP and ISC are generally considered more manageable.
Indian CAs typically choose BAR given their strong financial reporting background. Learn more about choosing your CPA discipline.
- Take REG before TCP (TCP builds on REG tax concepts)
- Take AUD before ISC (ISC builds on IT controls from AUD)
- Take FAR before BAR (BAR extends advanced FAR topics)
| Topic | Now Tested On |
| Advanced governmental accounting | BAR |
| Lessor accounting | BAR |
| Consolidating journal entries | BAR |
| Impairment of goodwill (indefinite-lived intangibles) | BAR |
| Software costs (internally developed) | BAR |
| Research and development costs | BAR |
| Derivatives and hedge accounting | BAR |
| Employee benefit plan financial statements | BAR |
| Business combinations | BAR |
| Test Date | Tax Year Figures Used |
| Before June 30 | Previous year |
| July 1 or later | Current year |
Example: Testing in May 2026 = 2025 tax figures. Testing in August 2026 = 2026 tax figures.
Study tip: Most prep courses (Becker, Surgent, etc.) update materials by early June. Don’t memorize inflation-adjusted numbers until you’re close to your test date.
International Candidates (India)
Q: Do Indian candidates take the same CPA syllabus as US candidates?
Yes. The CPA exam is administered globally by AICPA/NASBA. Indian candidates take the identical exam with the same syllabus, weightages, and scoring at Prometric centers (available in India).
Q: Which US state should Indian candidates apply through?
- Montana – No US citizenship/residency requirement
- Colorado – Accepts 120 credits (most Indian B.Com + CA/M.Com qualify)
- Guam – Flexible requirements for international candidates
Credit evaluation: Required through NASBA International Evaluation Services or equivalent (FACS, WES). Typically takes 4-6 weeks.
For state-specific guidance, read Top States for International CPA Candidates.
Study Strategy Based on Blueprint
- Limited newly-released AICPA questions for the new format
- Legacy questions from old exam format being reclassified
- New topics added (e.g., cloud computing arrangements in FAR) not yet covered
Solution: Cross-reference your prep material with the official AICPA Blueprint. If a topic appears in the Blueprint but not your course, supplement with YouTube or other resources.
Conclusion
The US CPA syllabus 2026 reflects the changing requirements of the accounting profession with its Core + Discipline model. Understanding the topic weightage, skill allocations, and exam structure helps you plan a strategic study approach. Focus on high-weighted areas, practice simulations extensively, and preserve consistency throughout your 18-month testing window.
External Resource: For the official CPA Exam Blueprints with complete topic details, visit the AICPA CPA Exam Blueprints page.
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Questions? Answers.
What are the eligibility criteria for Indian students for the CPA exams?
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.
What if I fall short of the 150 hours requirements
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.
Whats the time frame to complete all the four sections of the CPA exam?
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!
Can you take all 4 parts of the CPA Exam at the same time?
Yes students are allowed to take all the four sections together.
Do I have to be a U.S. citizen to sit for the CPA Exam?
No, most states permit international students to sit for the CPA exams.
Are the questions and exam format the same for students sitting in the U.S. and outside the U.S.?
Yes, the exams and testing pattern is the same.
Do I need a passport to take the international CPA Exam?
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!
Is the CPA exam changing anytime soon?
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.
Is the CPA Exam expensive
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.
Is there a limit to the number of times, you can take the CPA exam?
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.
From where Can i get CPA past papers?
AICPA doesnt provide past papers, but students can refer to their site for sample test papers.
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