THE EXAM
CPA Exam overview
Since the 2024 CPA Evolution transition, the Uniform CPA Examination has used a Core + Discipline model. Every candidate takes the same three Core sections, then chooses exactly one Discipline section that best fits their career interests. All paths lead to the same CPA license — the Discipline you pick is not printed on your certificate and does not create a different credential.
Core — required of every candidate
AUD
Auditing and Attestation
FAR
Financial Accounting and Reporting
REG
Taxation and Regulation
Discipline — choose exactly one
BAR
Business Analysis and Reporting
ISC
Information Systems and Controls
TCP
Tax Compliance and Planning
Not sure which Discipline fits you? See how BAR, ISC, and TCP compare.
What a section day looks like
Length
Every section — Core or Discipline — is 4 hours long.
Testlets
5 testlets per section: 2 multiple-choice testlets, then 3 task-based-simulation (TBS) testlets.
Navigation within a testlet
You can answer questions in any order and revisit them before submitting that testlet.
Navigation between testlets
Irreversible — once you submit a testlet you cannot go back to it, and you can't move on until you submit the current one.
Breaks
Optional after every testlet. The clock keeps running during breaks after testlets 1, 2, and 4 — only the break after testlet 3 stops the clock, and only for a limited time.
On-screen tools
A four-function calculator and a spreadsheet application similar to, but not identical to, Excel.
Source: AICPA & CIMA, “Find answers to frequently asked questions about the CPA Exam.” Written-communication tasks (from the legacy exam) were removed exam-wide with the 2024 CPA Evolution transition and do not appear on any section.
Staying current with the Blueprint
The AICPA publishes the Uniform CPA Examination Blueprints — the official specification of what each section tests, at what weight, and at what cognitive skill level — and reissues them annually. CARE CPA Prep is built from the Blueprint effective 2026-01, and every question is tagged to a specific Blueprint content area rather than a legacy bank carried forward from an earlier cycle.
One area of genuine uncertainty worth knowing about: whether the second multiple-choice testlet adapts in difficulty based on your performance on the first (as the pre-2024 exam did) is not addressed in AICPA's own public materials. Some study-industry sources describe today's exam as linear rather than adaptive, but that has not been confirmed in an AICPA primary source — so treat any claim that the modern exam is (or isn’t) adaptive with caution, including on this site.
See exactly what each section tests — content areas, skill levels, and testlet counts.
Browse all 6 sections