CPA Exam Format and Paper Pattern

Last Updated On -06 Jul 2026

"How is the CPA exam structured now?" This is essential knowledge before you begin, because the CPA exam changed significantly with CPA Evolution, which launched in January 2024 and introduced a Core-plus-Discipline model. Knowing the format inside out lets you plan your study intelligently, choose the right discipline, and walk into the test center without surprises. This blog explains the full pattern, the sections, question types, scheduling, and scoring, as it stands in 2026.

What are the Core and Discipline Structure for CPA?

Under CPA Evolution, the exam has three Core sections that every candidate must pass, plus one Discipline section that you choose based on your interests and career focus. This replaced the older four-section model and is designed to ensure all CPAs share a common foundation while allowing specialisation.

The Three Core Sections

Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Taxation and Regulation (REG)

The Three Discipline Options (choose one)

Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)

You pass all three Core sections and just one Discipline — four sections in total. The Core sections test the knowledge and skills every CPA needs, while your chosen Discipline reflects a specialisation, often aligned with the career direction you want to pursue.

Choosing Your Discipline For CPA

Your Discipline choice is worth thinking about strategically. BAR extends the financial reporting and analysis content and suits those drawn to reporting, analysis, and advisory work. ISC focuses on IT audit, controls, data, and security, appealing to candidates interested in systems and technology. TCP goes deeper into tax compliance and planning, fitting those aiming for tax-focused roles. It's often recommended to take your chosen Discipline after its related Core section, since the content builds on that foundation.

CPA Paper Pattern and Question Types

Each section is four hours long and combines two main question types: multiple-choice questions (MCQs) and task-based simulations (TBS). MCQs test a range of skills from recall to application and analysis, while simulations require you to perform tasks using realistic scenarios, exhibits, and data. Most sections weight MCQs and simulations roughly 50/50, though ISC weights MCQs somewhat higher. A defining feature of the modern exam is that simulations are increasingly technology- and data-driven, asking you to work with larger datasets and more complex exhibits than in the past.

CPA Testing Windows and Scheduling

Scheduling differs between the two section types, and this matters for planning. Core sections (AUD, FAR, REG) use continuous testing, meaning you can schedule them throughout the year at your convenience. Discipline sections (BAR, ISC, TCP), by contrast, are offered only during fixed quarterly windows — typically the first month of each quarter. This makes timing your Discipline section more important, as you have fewer opportunities and need to plan around those windows. Because of this, many candidates schedule strategically, tackling Core sections flexibly and slotting the Discipline into an available quarterly window.

CPA Scoring and Credit Rules

The passing score for each section is 75, on a scale of 0 to 99. It's important to understand that this is a scaled score, not a simple percentage of questions correct. Once you pass your first section, you have a rolling window to pass all remaining sections before your first credit expires. This window has commonly been 18 months, though many jurisdictions have moved to allow a longer period — so you should confirm the current rule in your specific jurisdiction. Managing this window is a key part of exam strategy: you want to sequence your sections so you can realistically complete them all before any credit lapses.

Planning CPA Exam Journey

Putting it together, a typical approach is to take the Core sections in an order that suits your strengths — many candidates start with the section they find most challenging while motivation is highest — using continuous testing for flexibility, then complete the chosen Discipline in an available quarterly window. Space your sections to allow adequate preparation for each, keep your rolling credit window firmly in mind, and align your Discipline timing with its fixed windows. A clear plan around this format is one of the best ways to keep your CPA journey on track.

Frequently Asked Questions (FAQs)

How many sections does the CPA exam have?

Four in total — three Core sections (AUD, FAR, REG) that all candidates must pass, plus one Discipline section chosen from BAR, ISC, or TCP.

How long is each CPA section?

Each section is four hours long and includes both multiple-choice questions and task-based simulations, with simulations increasingly focused on data and technology.

What's the CPA passing score?

75 on a scale of 0 to 99 for each section. This is a scaled score, not a straightforward percentage of correct answers.

Can I schedule any section anytime?

Core sections use continuous testing and can be scheduled throughout the year. Discipline sections are offered only during fixed quarterly windows, so they require more planning.