Which discipline section is easiest?

TCP (Tax Compliance and Planning) has the highest pass rates (78-82%), likely because tax professionals have relevant background knowledge. However, "easiest" depends on your experience—IT professionals may find ISC more approachable.

Can I change my discipline section choice?

Yes. You declare your discipline when scheduling that exam, so you can change your mind before sitting for it. However, switching after significant study time wastes preparation effort, so choose thoughtfully upfront.

Exam Planning7 min read

CPA Exam Changes 2026

CPA Evolution update and what it means for you

Three core sections required: FAR, AUD, REG

Choose one discipline: BAR, ISC, or TCP

BEC has been eliminated and content redistributed

More emphasis on data analytics and technology

The CPA Evolution launched in January 2024, fundamentally changing the exam structure. Instead of four equal sections, candidates now take three core sections plus one discipline section of their choice. Heres what you need to know for 2026.

Last updated: February 1, 2026

3 (FAR, AUD, REG)

Core Sections

3 (BAR, ISC, TCP)

Discipline Choices

4 hours each

Exam Duration

4 required

Total Sections

The New Exam Structure

CPA Evolution replaced the traditional four-section exam with a "3+1" model. Every candidate takes the same three core sections, then chooses one discipline section that aligns with their career focus.

FAR (Financial Accounting and Reporting): Core section, 4 hours
AUD (Auditing and Attestation): Core section, 4 hours
REG (Regulation): Core section, 4 hours
Discipline (Choose one): BAR, ISC, or TCP, 4 hours

Discipline Section Options

Your discipline section should align with your career goals. All three options are equally valid for licensure.

BAR (Business Analysis and Reporting): Advanced accounting, M&A, complex transactions. Best for: audit, advisory, financial reporting
ISC (Information Systems and Controls): IT audit, cybersecurity, data governance. Best for: IT audit, systems consulting, technology
TCP (Tax Compliance and Planning): Tax compliance, planning, individual and entity. Best for: tax professionals, general practice

What Changed from the Old Exam

The biggest change is the elimination of BEC (Business Environment and Concepts). BEC content has been redistributed across other sections and the discipline exams.

BEC eliminated: Content moved to AUD, REG, and discipline sections
Written communication: Reduced emphasis (no longer a separate BEC component)
Technology focus: Increased data analytics and IT content throughout
Specialization: Discipline section allows career-focused testing

Implications for Your Study Plan

CPA Evolution affects how you should prepare and which review course features matter most.

Review course updates: Ensure your course is updated for 2024+ exam structure
Discipline prep: Your discipline may require specialized content
Study order: Consider taking core sections before your discipline
Pass rates: Discipline sections have varied pass rates (TCP highest, BAR lowest)

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Frequently Asked Questions

Yes. All CPA candidates must pass three core sections (FAR, AUD, REG) plus one discipline section (BAR, ISC, or TCP). You choose which discipline based on your career goals. Licensure requires all four sections.