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Exam Guides

CPA Exam Section Guides

Master each section of the CPA exam with our comprehensive guides. Pass rates, content breakdowns, study strategies, and course recommendations.

Find Your Best Course Match
Required

Core Sections

All CPA candidates must pass these three core sections.

FAR

Financial Accounting and Reporting

43% pass rate120-150 hrs

Tests knowledge and skills related to financial accounting and reporting frameworks, including FASB, U.S. SEC, and AICPA standards for both for-profit and non-profit entities.

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AUD

Auditing and Attestation

50% pass rate80-100 hrs

Tests knowledge and skills needed for performing audit engagements, attestation engagements, and accounting and review service engagements.

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REG

Taxation and Regulation

64% pass rate80-110 hrs

Assesses knowledge and skills in U.S. federal taxation, ethics and professional responsibilities related to tax practice, and U.S. business law.

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Discipline Sections

Choose one discipline section that aligns with your career goals.

BAR

Business Analysis and Reporting

41% pass rate120-150 hrs

Covers topics related to financial analysis, risk management, technical accounting, reporting requirements, and state/local government accounting with emphasis on data analytics.

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ISC

Information Systems and Controls

56% pass rate60-100 hrs

Covers IT and data governance, assurance/advisory services regarding business processes, internal control testing, and information system security.

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TCP

Tax Compliance and Planning

78% pass rate60-80 hrs

Assesses skills related to U.S. federal tax compliance for individuals and entities, tax planning strategies, and personal financial planning.

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2026 Pass Rate Comparison

SectionTypePass RateStudy HoursMCQs / TBSs
FARCore43%120-15050 / 7
AUDCore50%80-10078 / 7
REGCore64%80-11072 / 8
BARDiscipline41%120-15050 / 7
ISCDiscipline56%60-10082 / 6
TCPDiscipline78%60-8068 / 7

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