The CPA Exam consists of three core sections and three discipline sections (you need to choose one of the three discipline sections). Here are the details:

Core Sections

1. Auditing and Attestation (AUD)

   • Covers general principles, risk assessment, internal controls, and ethics.

2. Financial Accounting and Reporting (FAR)

   • Covers financial reporting, balance sheet accounts, and select transactions for for-profit and nonprofit organizations.

3. Regulation (REG)

   • Tests federal tax procedures, business law, property taxation, and individual taxation.

Discipline Sections (Choose One)

1. Business Analysis and Reporting (BAR)

   • Tests analytical, forecasting, and technical accounting skills, including reporting requirements.

2. Information Systems and Controls (ISC)

   • Evaluates information systems and data management skills, including confidentiality and privacy requirements.

3. Tax Compliance and Planning (TCP)

   • Evaluates financial planning, entity tax compliance, and entity tax planning knowledge.

Each section includes multiple-choice questions (MCQ) and task-based simulations (TBS). You are required to pass all three core sections and one discipline section within 30 months.