The CPA Exam consists of four sections: three Core sections and one Discipline section. There is no limit on the number of sections you can take at one time, as long as you meet the eligibility requirements and can manage the exam load. However, you need to pass all three Core sections and one Discipline section within 30 months from the date you pass your first section.
Here are the four sections of the CPA Exam:
Section | Description |
---|---|
Financial Accounting and Reporting (FAR) | Tests knowledge of general accounting principles and financial reporting. |
Regulation (REG) | Covers federal taxation and business law. |
Auditing and Attestation (AUD) | Focuses on auditing and attestation principles and procedures. |
Business Analysis and Reporting (BAR) | Tests knowledge of business analysis and reporting. |
Information Systems and Controls (ISC) | Covers information systems and controls. |
Tax Compliance and Planning (TCP) | Tests knowledge of tax compliance and planning. |
You can choose to take one or multiple sections in a single testing window, depending on your preparation and comfort level. However, it is recommended to strategically plan your exam order and consider the difficulty level of each section.