CPA Evolution
You take four exams — not six.
Since January 2024, the Uniform CPA Examination uses a Core + Discipline model. Everyone passes AUD, FAR, and REG. Then you choose one discipline: BAR, ISC, or TCP. Each sitting is four hours. Passing score is a scaled 75.
Core = required
AUD, FAR, REG. Continuous testing year-round at Prometric for core sections.
Discipline = choose one
BAR, ISC, or TCP. Usually offered in the first month of each quarter (Jan/Apr/Jul/Oct).
Clock matters
After your first pass, most jurisdictions allow ~30 months to finish the rest. Confirm with your state board.
Format at a glance
Every section uses five testlets: two multiple-choice testlets, then three task-based simulation (TBS) testlets. Unscored pretest items are mixed in — treat every question as real.
| Section | Type | MCQs | TBS | Weight | 2025 pass |
|---|---|---|---|---|---|
| FAR | core | 50 | 7 | 50% / 50% | 42.12% |
| AUD | core | 78 | 7 | 50% / 50% | 48.21% |
| REG | core | 72 | 8 | 50% / 50% | 63.12% |
| BAR | discipline | 50 | 7 | 50% / 50% | 41.94% |
| ISC | discipline | 82 | 6 | 60% / 40% | 67.79% |
| TCP | discipline | 68 | 7 | 50% / 50% | 77.65% |
ISC is the exception: MCQs are weighted 60% and TBS 40%. All other sections are 50/50. Question counts follow AICPA blueprint design (scored item targets; pretest items also appear).
Old exam vs now
The classic four were AUD, BEC, FAR, and REG. BEC was retired. Its topics were redistributed into Core and the new Discipline options. If older study advice mentions BEC, treat it as outdated for scheduling.
How to pick a discipline
- BAR — financial reporting / analysis strength; pairs with FAR.
- ISC — systems, security, SOC; pairs with AUD.
- TCP — deeper tax; pairs with REG; historically highest pass rates.