Short answer
Four: three core sections (AUD, FAR, REG) that everyone takes, plus one discipline section (BAR, ISC or TCP) of your choice.
CPA Exam Sections (Core + Discipline)
| Section | Type | What it covers | Availability |
|---|---|---|---|
| AUD — Auditing and Attestation | Core | Audit process, evidence, reports, ethics and independence | Year-round |
| FAR — Financial Accounting and Reporting | Core | U.S. GAAP, financial statements, governmental and not-for-profit accounting | Year-round |
| REG — Taxation and Regulation | Core | Individual and entity taxation, business law, ethics | Year-round |
| BAR — Business Analysis and Reporting | Discipline | Advanced financial reporting, data analytics, government accounting | Quarterly windows |
| ISC — Information Systems and Controls | Discipline | IT controls, data management, SOC engagements | Quarterly windows |
| TCP — Tax Compliance and Planning | Discipline | Advanced individual and entity tax planning | Quarterly windows |
In 2026, the disciplines are offered in January, April, July and October testing windows. Pick the discipline that matches your career: BAR for financial reporting, ISC for IT audit and advisory, TCP for tax.
USA CPA Exam: Quick Facts
- Developed by
- AICPA (administered with NASBA and Prometric)
- Sections
- Core: AUD, FAR, REG · Discipline: BAR, ISC or TCP
- Length
- 4 hours per section
- Passing score
- 75 (scale 0–99)
- Credit window
- 30 months in most jurisdictions
- Study time
- Roughly 300–400+ hours total
Free practice test
Test what you know
Random questions, instant scoring and an explanation for every answer.
Start the USA CPA Exam practice test →More USA CPA Exam questions
Disclaimer: This guide is for general information and is not financial, tax, insurance or investment advice. Exam details, fees, blueprints and product terms change. Confirm with the official organization or a licensed professional. Read our editorial policy.