Auditing & Attestation
Core section. Ethics and professional responsibilities, risk assessment, audit and attestation procedures, evidence, conclusions, and reporting.
4 hours
78 MCQs + 7 simulations
CPA exam sections
Pass all three Core sections and choose one Discipline. Explore what each section tests, its format, and the matching study guide.
Required for everyone
Three Core sections
Read the AUD guide
Financial Accounting & Reporting
Core section. Financial reporting frameworks, balance-sheet accounts and transactions, plus foundational state and local government accounting concepts.
4 hours
50 MCQs + 7 simulations
Taxation & Regulation
Core section. Tax ethics and procedures, business law, and federal taxation of property, individuals, and entities.
4 hours
72 MCQs + 8 simulations
Choose one
One Discipline section
Business Analysis & Reporting
Discipline section. Extends FAR into financial-statement analysis, technical reporting, and governmental accounting.
4 hours
50 MCQs + 7 simulations
Information Systems & Controls
Discipline section. Information systems, data management, security and privacy, and SOC engagement considerations. Weighted 60% MCQ / 40% TBS.
4 hours
82 MCQs + 6 simulations
Tax Compliance & Planning
Discipline section. Individual and entity tax compliance and planning, plus property dispositions - builds most directly from REG.
4 hours
68 MCQs + 7 simulations
Explore detailed content areas and scoring weights in each section guide. See the official AICPA exam blueprints.