Which CPA discipline section should I choose?

Choose based on your career goals. TCP for tax careers, BAR for audit/advisory/complex accounting, ISC for IT audit or systems. TCP has the highest pass rates, BAR covers the broadest content. Most employers dont strongly prefer one over another for generalist roles.

Can I change specializations later?

Yes, though its easier earlier in your career. CPAs commonly transition between areas—tax to advisory, audit to industry controller, etc. The core CPA skills transfer across specializations. Plan transitions strategically and consider additional credentials if needed.

Career Guide

CPA Specializations

Tax, audit, advisory, and beyond

Specialization often increases earning potential

Choose your CPA discipline section based on career goals

Some specializations require additional certifications

Specialization decisions can be made after passing the CPA

The CPA credential opens doors to numerous specialization paths. Understanding these options helps you make strategic career decisions and identify which CPA exam discipline section aligns with your goals.

Last updated: February 1, 2026

Tax Specialization

Tax is one of the most common CPA specializations, offering both compliance and advisory opportunities.

Compliance: Tax return preparation for individuals and businesses
Planning: Strategic tax minimization, M&A structuring
Specialty areas: International tax, state and local (SALT), transfer pricing
Discipline section: TCP (Tax Compliance and Planning)

Audit & Assurance

Audit remains the foundation of public accounting, with CPAs providing independent verification of financial statements.

External audit: Financial statement audits, SOC reports
Internal audit: Risk management, operational efficiency
IT audit: System controls, cybersecurity compliance
Discipline section: BAR or ISC depending on focus

Advisory & Consulting

The fastest-growing segment of public accounting, advisory services leverage CPA expertise for strategic guidance.

Transaction advisory: Due diligence, valuations, M&A support
Restructuring: Bankruptcy, turnaround consulting
Forensic accounting: Fraud investigation, litigation support
Discipline section: BAR (Business Analysis and Reporting)

Emerging Specializations

New opportunities continue to emerge as the profession evolves.

ESG/Sustainability reporting: Growing demand for sustainability expertise
Data analytics: CPA + data science skills highly valued
Cybersecurity: ISC discipline + security certifications
Blockchain/Crypto: Digital asset accounting and audit

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Frequently Asked Questions

Its generally best to gain broad experience first (2-5 years), then specialize. Early-career rotations expose you to different areas and help you make informed specialization decisions. However, some areas like tax benefit from earlier focus due to their distinct skill sets.

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