US CPA Syllabus 2026 — All 4 Exam Sections Explained
A complete breakdown of the US CPA syllabus under the CPA Evolution model: FAR, AUD, REG core sections plus BAR, ISC, and TCP discipline options — with exam weighting and study tips.
US CPA Syllabus 2026: CPA Evolution Model
The US CPA exam was significantly redesigned in 2024 under the CPA Evolution initiative by the AICPA and NASBA. The new exam has three compulsory core sections and one discipline section (your choice). This replaced the old four-section format (FAR, AUD, REG, BEC).
Core Sections (All Candidates Must Pass)
1. FAR — Financial Accounting and Reporting
FAR is widely considered the most difficult CPA section. It tests your knowledge of US GAAP, IFRS, and governmental/not-for-profit accounting.
Key topics:
- Financial statements preparation and analysis
- Revenue recognition (ASC 606)
- Leases (ASC 842)
- Government accounting (GASB standards)
- Not-for-profit accounting
- IFRS vs US GAAP differences
- Consolidations and equity method
Exam format: 50% MCQs, 50% Task-Based Simulations (TBS) | Time: 4 hours
2. AUD — Auditing and Attestation
AUD tests your understanding of audit procedures, professional standards, ethics, and related services.
Key topics:
- Audit planning and risk assessment
- Internal controls
- Audit evidence and procedures
- Audit reporting (unmodified, modified, emphasis)
- PCAOB standards (for public companies)
- AICPA Code of Professional Conduct
- Attestation and review engagements
Exam format: 50% MCQs, 50% TBS | Time: 4 hours
3. REG — Taxation and Regulation
REG covers US federal tax, business law, and professional ethics — a unique combination that distinguishes the CPA from other qualifications.
Key topics:
- Individual federal income tax
- Corporate taxation
- Partnership and S-Corporation taxation
- Estate and gift tax
- Business law (contracts, agency, employment)
- Ethics and professional responsibilities
Exam format: 50% MCQs, 50% TBS | Time: 4 hours
Discipline Sections (Choose One)
BAR — Business Analysis and Reporting
The most popular discipline choice. BAR focuses on financial reporting for complex entities, technical accounting, and business analysis.
Best for: Candidates pursuing public accounting, Big 4, or financial reporting roles.
ISC — Information Systems and Controls
ISC covers IT audit, cybersecurity, data governance, and systems controls. Best for candidates interested in IT audit or technology-focused accounting.
TCP — Tax Compliance and Planning
TCP goes deeper into tax planning and compliance topics. Best for candidates focused on tax advisory or planning careers.
CPA Exam Pass Mark
Each section is scored on a scale of 0–99. The passing score is 75 for all sections. Scores are not percentages — they are scaled scores that account for exam difficulty.
CPA Exam Pass Rates 2025
| Section | Pass Rate (2025) |
|---|---|
| FAR | ~44% |
| AUD | ~49% |
| REG | ~59% |
| BAR | ~47% |
| TCP | ~67% |
| ISC | ~59% |
How Long to Study for Each CPA Section?
| Section | Recommended Study Hours |
|---|---|
| FAR | 250–300 hours |
| AUD | 150–200 hours |
| REG | 150–200 hours |
| BAR / TCP / ISC | 150–200 hours |
CPA Syllabus vs ACCA Syllabus
The ACCA qualification covers similar territory to CPA but with a global focus — US GAAP is replaced by IFRS, and there's no US tax component. ACCA's 13 exams provide a more comprehensive education in international financial reporting and management accounting, making it the stronger choice for students targeting careers outside the US. Explore ACCA with Learnsignal.
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Learnsignal Education Team
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