Blueprint map
Every section, explained simply.
Open a section to see content areas, why people fail it, and how to study it. Content areas follow the AICPA CPA Evolution blueprints.
Core (required)
FAR
Financial Accounting and Reporting
FAR tests U.S. GAAP financial reporting for for-profit and not-for-profit entities: preparing and analyzing statements, balance-sheet accounts, and select transactions. Under CPA Evolution, much of governmental accounting moved to the BAR discipline.
42.12%
2025 pass rate
AUD
Auditing and Attestation
AUD covers ethics and professional responsibilities, planning and risk assessment, obtaining evidence, and forming conclusions/reporting. It rewards candidates who understand the audit story end-to-end, not isolated facts.
48.21%
2025 pass rate
REG
Taxation and Regulation
REG covers ethics/tax procedures, business law, property transactions, individual taxation, and entity taxation. It is calculation-heavy and rule-heavy — and pairs naturally with the TCP discipline.
63.12%
2025 pass rate
Discipline (pick one)
BAR
Business Analysis and Reporting
BAR extends financial reporting into business analysis, more advanced technical accounting, and state/local governments. Best fit for candidates strong in financial accounting or aiming at FP&A / reporting roles.
41.94%
2025 pass rate
ISC
Information Systems and Controls
ISC focuses on information systems and data management, security/confidentiality/privacy, and SOC engagement considerations. Strong choice for IT audit, advisory, or cyber-interested candidates. Unique scoring: 60% MCQ / 40% TBS.
67.79%
2025 pass rate
TCP
Tax Compliance and Planning
TCP goes deeper on individual and entity tax compliance/planning and property dispositions. Ideal if you work in tax or want a tax-focused career. Historically the highest pass-rate discipline.
77.65%
2025 pass rate