The Uniform CPA Examination changed in January 2024 under the AICPA and NASBA's CPA Evolution initiative. The old four sections (AUD, BEC, FAR, REG) gave way to three Core sections that every candidate takes and a Discipline section each candidate chooses. This guide covers what each section tests, how a section is built, how scores work, and what the AICPA and NASBA publish about retakes, as of November 2026. State boards set eligibility and credit rules, so the last part of the guide is about where your board decides.
If you are earlier in the process, start with how to become a CPA.
What are the six sections?
The exam is a four-section, 16-hour assessment. Each section is four hours, taken one at a time.
| Type | Section | Name |
|---|---|---|
| Core | AUD | Auditing and Attestation |
| Core | FAR | Financial Accounting and Reporting |
| Core | REG | Taxation and Regulation |
| Discipline (pick one) | BAR | Business Analysis and Reporting |
| Discipline (pick one) | ISC | Information Systems and Controls |
| Discipline (pick one) | TCP | Tax Compliance and Planning |
You need to pass all three Core sections and one Discipline. A discipline you pass does not limit the work you can do after licensure, and every discipline leads to the same license.
The AICPA says the exam targets the knowledge and skills of a person with about one to two years of professional accounting experience. It is a licensure test and not a graduation test.
What does each section cover?
The AICPA publishes detailed blueprints (content areas, groups and topics with score weighting) for each calendar year. Read the blueprint for the year you test; it is the controlling document for what can be asked. The summary below uses the AICPA's own descriptions.
- AUD covers auditing and attestation, the subject of GAAS and the AU-C standards: planning, risk assessment, evidence and reporting. Audit assertions and the audit risk model are the concepts to know cold.
- FAR is the Core financial accounting and reporting section. The blueprint lists its areas and weights. For background on the framework, see GAAP principles.
- REG covers taxation and regulation. The AICPA Board of Examiners decided that tax provisions with 2024 and 2025 effective dates become eligible for testing in REG and TCP starting July 1, 2026, related to the One Big Beautiful Bill Act.
- BAR covers higher-level lease accounting and revenue recognition, state and local government accounting, and financial statement analysis, including data analytics.
- ISC aligns with IT audit and System and Organization Controls (SOC) engagements. New content includes IT infrastructure, platforms and services, and security, confidentiality and privacy. See IT audit and ITGC and SOC 1, SOC 2 and SOC 3.
- TCP covers tax compliance, tax planning and personal financial planning, content the exam had not tested before 2024.
Which discipline should an audit professional choose?
The AICPA suggests choosing the discipline that best fits your education, experience and interests, and sitting for it soon after the related Core section. For audit and assurance staff, ISC lines up with IT audit and SOC work, and BAR lines up with financial reporting and analysis. TCP suits candidates headed for tax. Because the time limit for passed sections starts when you pass your first section, some candidates take a discipline early. A tax professional, for example, might take REG and TCP first.
How is a section built?
Every section has five testlets and runs four hours:
- Testlets 1 and 2 are multiple-choice questions (MCQs).
- Testlets 3, 4 and 5 are task-based simulations (TBSs), which are small case studies.
You can answer questions within a testlet in any order, but you cannot return to a testlet after you submit it, and you cannot move on until you submit the current one. You may take a break between testlets. The clock keeps running after testlets 1, 2 and 4. After testlet 3 the clock pauses for 15 minutes.
The AICPA lists MCQ counts per testlet, which give these section totals:
| Section | MCQs per testlet | Total MCQs |
|---|---|---|
| AUD | 39 | 78 |
| FAR | 25 | 50 |
| REG | 36 | 72 |
| BAR | 25 | 50 |
| ISC | 41 | 82 |
| TCP | 34 | 68 |
Unscored pretest questions appear within the exam and look like scored questions, so you cannot tell which items count. TBS counts and the content coverage of each testlet are in the AICPA's current testlet guide.
How is the exam scored?
Section scores run from 0 to 99, and you need at least 75 to pass. A 75 does not mean you answered 75 percent of the questions correctly, and scores are not curved. The AICPA says candidates are evaluated against an established standard of competence.
The MCQ and TBS results are scaled and then combined.
| Section | MCQ weight | TBS weight |
|---|---|---|
| AUD, FAR, REG, BAR, TCP | 50% | 50% |
| ISC | 60% | 40% |
What about pass rates?
The AICPA publishes pass rates by quarter and cumulatively. Its scoring page lists these cumulative figures:
| Section | 2025 cumulative | 2026 cumulative (Q1 to Q3) |
|---|---|---|
| AUD | 48.21% | 50.03% |
| FAR | 42.12% | 43.54% |
| REG | 63.12% | 66.32% |
| BAR | 41.94% | 43.88% |
| ISC | 67.79% | 68.56% |
| TCP | 77.65% | 79.75% |
These are AICPA figures and move each quarter. The AICPA says a rise in pass rates means candidates are better prepared, not that the exam got easier, and that candidates self-select into disciplines. Do not read a discipline's higher rate as a reason to choose it.
How do you schedule and receive scores?
- Core sections (AUD, FAR, REG) can be scheduled year-round.
- Discipline sections (BAR, ISC, TCP) can only be scheduled in the first month of each quarter.
- You cannot schedule until you have a Notice to Schedule (NTS) from your board's process. NASBA says an NTS is valid for a limited time that varies by jurisdiction.
- You must schedule an appointment at least five days in advance. NASBA recommends 45 days.
NASBA says scores are generally posted within 48 hours after it begins receiving them from the AICPA. Core score release dates follow the AICPA's published schedule and depend on when the AICPA receives your exam data file from the test vendor. NASBA's example: a file received by September 7 has a target release of September 15. NASBA's published 2026 target dates for Discipline windows are July 1 to 31 with scores on September 11, and October 1 to 31 with scores on December 15, roughly six weeks after each window closes. NASBA notes that these dates are subject to change and are not guaranteed.
Rescheduling is free 61 or more days ahead and carries test-vendor fees closer in. If your NTS expires or you miss an appointment, you reapply and pay the application and exam fees again.
What are the retake rules?
NASBA's published position is short:
- If you do not pass a section, you retake that section.
- Continuous testing allows a retake shortly after you receive your score.
- There is no set limit on the number of attempts. The practical limits are receiving the score, a new NTS, and finding an open date.
- NASBA's retake guidance names no minimum waiting period.
Boards can set their own rules on top of those. The Discipline windows described above are a built-in limit on how quickly you can retake BAR, ISC or TCP.
How long does credit for a passed section last?
Your state board decides whether credit is granted and for how long. NASBA's model rule (UAA Model Rule 5-7), as amended by the NASBA Board on April 21, 2023, gives a rolling 30-month period to pass the remaining sections after the first pass, counted from the date scores are released instead of the date of the test. The old period was 18 months. Model rules have no effect on a board until the board adopts them, and the AICPA reports that many states have adopted 30 months and some allow three years. Current candidates stay under their board's existing rule until it acts.
Mechanics to know:
- NASBA's FAQ says you have until the end of testing on the day your credit expires. Leave margin for a rescheduled appointment, and confirm the cutoff with your board.
- If you test before the first credit expires and pass the final section, you keep that credit.
- Some states also set a deadline to finish licensure requirements after passing all four sections.
Illustrative arithmetic: suppose your board uses 30 months from score release and your first score is released on March 15, 2027. Thirty months later is September 15, 2029. You would need to test the last section before that date. A retake of one Discipline section matters here, because Discipline sections can only be scheduled in the first month of each quarter and scores arrive about six weeks after the window closes, so a failed attempt can cost a full quarter or more. Use your own board's period and score-release date, not the model rule's.
Frequently asked questions
What are the CPA Exam sections after CPA Evolution?
Three Core sections (AUD, FAR, REG) and one Discipline section chosen from BAR, ISC and TCP. Each section is four hours, for 16 hours total.
What score do you need to pass the CPA Exam?
75 on each section, on a 0 to 99 scale. The score is not a percentage of correct answers and the exam is not curved.
How many times can you retake a CPA Exam section?
NASBA states no set attempt limit. You need a score, a new Notice to Schedule and an open date, and your board may add rules.
How long do you have to pass all four CPA Exam sections?
Your board sets the window. NASBA recommends a rolling 30 months from score release, up from 18 months, and many states have adopted it. Some allow three years.
Can you choose the order of the sections?
In general yes, and the longer window makes it easier. The AICPA says candidates can choose their order, and the time limit starts when the first section is passed.
What is the pass rate for each CPA Exam section?
For 2025 the AICPA reported cumulative pass rates of 48.21% for AUD, 42.12% for FAR, 63.12% for REG, 41.94% for BAR, 67.79% for ISC and 77.65% for TCP. Its 2026 cumulative figures through Q3 are 50.03%, 43.54%, 66.32%, 43.88%, 68.56% and 79.75%.
Sources
- AICPA & CIMA, Learn more about CPA Exam scoring and pass rates, aicpa-cima.com
- AICPA & CIMA, Learn what to study for the CPA Exam (blueprints and testlet structure), aicpa-cima.com
- AICPA & CIMA, Find answers to frequently asked questions about the CPA Exam, aicpa-cima.com
- AICPA & CIMA, Seven things to know about the new CPA Exam, aicpa-cima.com
- AICPA & CIMA, The new CPA Exam, two years in, aicpa-cima.com
- AICPA & CIMA, AICPA Unveils Blueprints for Redesigned CPA Exam, aicpa-cima.com
- NASBA, CPA Exam FAQ, nasba.org
- NASBA, Score Information, nasba.org
- NASBA, NASBA Announces Historic Rule Amendment, April 24, 2023, nasba.org
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