The CPA exam
Four sections: three cores plus one discipline. Everyone sits AUD, FAR and REG; you pick BAR, ISC or TCP as the fourth. The format dates from the January 2024 CPA Evolution overhaul, and credits live in a 30-month window in most jurisdictions.
Pass rates
Q2 2026, straight from AICPA
| Section | Type | Pass rate |
|---|---|---|
| AUD (Auditing and Attestation) | Core | 49.38% |
| FAR (Financial Accounting and Reporting) | Core | 42.47% |
| REG (Regulation) | Core | 66.87% |
| BAR (Business Analysis and Reporting) | Discipline | 45.62% |
| ISC (Information Systems and Controls) | Discipline | 67.98% |
| TCP (Tax Compliance and Planning) | Discipline | 79.75% |
AICPA published pass rates, Q2 2026, pulled 2026-08-02AICPA · Q2 2026.
Read the table
What the spread tells a candidate
FAR's 42.47% makes it the classic wall: broadest content, most calculation volume. Most passing candidates sequence FAR first or second while study momentum is highest. The discipline spread (45.62% to 79.75%) partly reflects self-selection: TCP candidates are usually tax staff testing on their day job. Do not pick a discipline off this table alone; a tax career that detours through ISC for an easier pass buys nothing, since all three disciplines produce the identical license.
Logistics
Scheduling and the credit window
- Continuous testing: sections are schedulable year-round at Prometric; score releases run on AICPA's published calendarNASBA · 2024.
- The rolling window (30 months in most jurisdictions) starts at your first passing score; a stalled section can expire earlier passes. Boards set the exact rule; verify on your state's requirement sheet.
- Eligibility to sit (usually 120 hours) differs from eligibility to license (150 hours or a new pathway); the full path is on how to become a CPA.
FAQ
Exam questions
What is the CPA exam format?
Four sections since the January 2024 CPA Evolution overhaul: three cores everyone takes (AUD, FAR, REG) plus one discipline you choose (BAR, ISC or TCP). Each section is a four-hour computer-based test.
What are current CPA exam pass rates?
AICPA's Q2 2026 rates: AUD 49.38%, FAR 42.47%, REG 66.87%, BAR 45.62%, ISC 67.98%, TCP 79.75%. FAR remains the hardest section; TCP the highest-passing discipline.
How long do I have to pass all four sections?
Most jurisdictions now run a 30-month rolling window from your first passing score. Individual boards set the exact window, so confirm yours; a section credit that expires must be retaken.
Which discipline should I choose?
Choose by career lane, not pass rate: TCP for tax practice, ISC for audit-adjacent systems and controls work, BAR for reporting-heavy corporate roles. All three lead to the same license.