CHOOSING A DISCIPLINE

BAR, ISC, or TCP — how to choose

Every CPA candidate sits three Core sections — AUD, FAR, REG — and then chooses exactly one Discipline section. That choice is yours to make based on career interest, not a requirement tied to your degree or your state.

The Discipline you pick does not change the license you receive. There is one CPA license — it does not say “BAR,” “ISC,” or “TCP” on it, and no employer sees your Discipline choice as a separate credential.

How the three compare

BAR739 MCQs · 19 TBS

Business Analysis and Reporting

Best fit: Candidates heading toward assurance, valuation, financial-statement analysis, or technical accounting work — including governmental accounting.

I. Business Analysis40–50%

II. Technical Accounting and Reporting35–45%

III. State and Local Governments10–20%

Full BAR breakdown →

ISC977 MCQs · 16 TBS

Information Systems and Controls

Best fit: Candidates interested in IT audit, systems and controls, data management, or SOC engagements — a natural fit alongside an audit career track.

I. Information Systems and Data Management35–45%

II. Security, Confidentiality and Privacy35–45%

III. SOC Engagements15–25%

Full ISC breakdown →

TCP830 MCQs · 14 TBS

Tax Compliance and Planning

Best fit: Candidates planning a tax-focused career — individual and entity tax compliance, tax planning, and personal financial planning.

I. Tax Compliance and Planning for Individuals and Personal Financial Planning30–40%

II. Entity Tax Compliance30–40%

III. Entity Tax Planning10–20%

IV. Property Transactions (Individuals and Entities)10–20%

Full TCP breakdown →

A practical way to decide

Most candidates choose based on where they already spend (or want to spend) their career: auditors and controllers often gravitate to BAR, technology- and controls-minded candidates to ISC, and tax practitioners to TCP. If you genuinely aren’t sure, BAR is the most broadly applicable of the three for candidates without a clear specialization yet — but there is no wrong choice with respect to your license itself. Some employers or career paths may have their own preference, so it’s worth a conversation with a mentor or hiring manager if you have one.

Ready to start practicing? Pick your Discipline and see real, explained questions.

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