So, you’ve heard about the CPA Evolution and now your brain’s doing backflips trying to figure out the updated CPA exam format, huh? Don’t worry—we’ve got you. Whether you're already knee-deep in prep mode or just Googled "what is CPA exam" out of curiosity, this post is your no-fluff, mildly entertaining guide to everything you need to know about the shiny new CPA exam structure of 2025.
Before you hit the books (or, let's be honest, binge-watch another CPA YouTuber), let’s dive into all about CPA exam updates, including the Core and Discipline sections, scoring changes, and which path might suit your brain best.
CPA Exam Format and Structure 2025
If you're expecting the same old exam you heard about from your cousin who passed in 2017—surprise! The CPA exam format has officially evolved, and no, it didn’t sprout wings, but it did gain a whole new structure thanks to the 2024 CPA Evolution. Say hello to the Core + Discipline model, and wave goodbye to the old multistage adaptive testing. Yep, the exam’s now linear, just like your mood after reviewing TBSs for five hours straight.
Here’s a quick cheat sheet -
Section | Category | Test Time | Testlets | Question Types | Skill Allocation |
|---|---|---|---|---|---|
| AUD (Auditing and Attestation) | Core | 4 hours | 2 MCQ + 3 TBS | MCQs, TBSs | R/U, A, An, E |
| FAR (Financial Accounting and Reporting) | Core | 4 hours | 2 MCQ + 3 TBS | MCQs, TBSs | R/U, A, An, E |
| REG (Regulation) | Core | 4 hours | 2 MCQ + 3 TBS | MCQs, TBSs | R/U, A, An, E |
| BAR (Business Analysis & Reporting) | Discipline | 4 hours | 2 MCQ + 3 TBS | MCQs, TBSs | R/U, A, An, E |
| ISC (Information Systems & Controls) | Discipline | 4 hours | 2 MCQ + 3 TBS | MCQs, TBSs | R/U, A, An, E |
| TCP (Tax Compliance & Planning) | Discipline | 4 hours | 2 MCQ + 3 TBS | MCQs, TBSs | R/U, A, An, E |
Pro Tip - ISC is the rebel of the bunch. It has 82 MCQs and 6 TBSs, because why not throw in a little extra spice?
Learn About All CPA Exam Sections Including Core and Discipline Parts
Alright, here’s the big picture of CPA exam parts. The 2025 CPA exam is split into Core and Discipline sections. Think of the Core as your foundational courses and the Discipline as your major—you only pick one, but it better be a good fit.
Core Sections (Mandatory for All) -
- AUD – The Sherlock Holmes of the CPA exam. Investigates financial mischief.
- FAR – The math monster. Think balance sheets, statements, and lots of accounting standards.
- REG – The tax and law buffet. It’s where ethics and codes come to party.
Discipline Sections (Choose One) -
- BAR (Business Analysis and Reporting) – Loved by number-crunchers and future CFOs.
- ISC (Information Systems and Controls) – Tech meets audit. If you can explain AI to your parents, this one's for you.
- TCP (Tax Compliance and Planning) – For those who get weirdly excited about tax season.
Oh, and for the curious: which CPA exam should I take first? That depends. If tax is your jam, go REG or TCP. If tech is your thing, lean into ISC. But more on that below.
Question Types & Skills Tested in CPA Exam
No more essay writing! (Yes, really.) The CPA exam format now sticks to two question types -
- Multiple Choice Questions (MCQs) – Pretty self-explanatory.
- Task-Based Simulations (TBSs) – Real-world scenarios that test if you can actually apply what you know, not just memorize it.
Here’s the skill breakdown, in slightly more digestible terms -
- Remembering & Understanding (R/U) – Flashcards and definitions.
- Application (A) – Doing the thing.
- Analysis (An) – Why you did the thing.
- Evaluation (E) – Only in AUD, where you justify whether the thing was done right.
The newer CPA exam structure gives more love to Application and Analysis. For example, TCP now digs deeper into planning strategy, and ISC tests your grasp of IT controls in real biz contexts. Smart is the new standard.
CPA Exam Scoring, Pass Rates, and Testing Window
Now, let’s talk numbers (but like, fun ones). The CPA exam US scores range from 0 to 99, and you need a 75 to pass each section. No curveballs here.
Scoring split -
- ISC – 60% MCQs, 40% TBSs (because it has more MCQs)
- Other sections – Even split: 50% MCQs, 50% TBSs
Rolling Window Update (Cue the Drama): You now get 30 months to pass all four sections, starting from the date you pass your first section. Here's a scenario for the visual learners:
Passed FAR in Jan 2025? You’ve got until July 2027 to knock out the other three. Tick tock!
Latest Pass Rates (2024 Data) -
- REG – Highest pass rate (tax nerds unite!)
- FAR – Lowest (because accounting standards never sleep)
So, when can you take the CPA exam? Almost anytime now, thanks to continuous testing. No more waiting for that one golden window like it’s Black Friday.
Choosing the Right CPA Discipline Section
Here’s the age-old dilemma: Which Discipline section should you take? (cue dramatic music)
Let’s break it down like your favorite advisor who also gives solid life tips:
- If you liked FAR, try BAR – heavy on analytics and reporting.
- If you were into REG, go for TCP – tax strategies and planning will feel like home.
- If AUD gave you chills (the good kind), ISC could be your digital domain.
Please, for the love of sanity, don’t pick based on pass rates alone. It’s like choosing a college major based on which one gives out the least homework—you’ll regret it later. Choose what fits your strengths and where you want your career to grow.
Final Thoughts: So, What’s the Deal with the New CPA Exam?
The 2025 CPA exam format is sleeker, smarter, and more tailored to your future in accounting. Whether you're just learning what is the CPA exam or knee-deep in prep, this new structure makes the journey a bit more flexible—and, dare we say, interesting?
With a clear breakdown of CPA exam sections, test types, and skills tested, you're better equipped to crush this thing. Still wondering where can I take the CPA exam? Prometric centers across the US (and even some international locations) are your go-to.
So go ahead, crack open that FAR textbook, cue up a lo-fi beats playlist, and start planning your attack. The CPA exam US might be tough, but with the right prep (and some solid snacks), you’ve totally got this.
FAQs
1. What is the CPA exam format in 2025?
The CPA exam format in 2025 follows a Core + Discipline model. All candidates must take three Core sections—AUD, FAR, and REG—and choose one Discipline section from BAR, ISC, or TCP. Each section is 4 hours long, featuring a mix of MCQs and TBSs. The new CPA exam structure also uses a linear test design instead of adaptive testing.
2. How many parts are there in the CPA exam?
There are 4 parts of CPA exam in total—three mandatory Core sections (AUD, FAR, and REG) and one chosen Discipline section (BAR, ISC, or TCP). So while the full exam still has four parts, candidates now have some flexibility with the CPA exam parts thanks to the CPA Evolution.
3. Which CPA exam section should I take first?
Wondering which CPA exam should I take first? Most candidates choose the section they feel strongest in to build momentum—like REG if you're confident with tax, or FAR if accounting is your jam. There's no one-size-fits-all answer, but understanding all about CPA exam sections and matching them to your strengths is key.
4. Is the CPA exam tough?
Yes, the CPA exam is definitely challenging—it tests not just knowledge but application and analysis skills. But with the right prep and understanding of what is the CPA exam, including its format, scoring, and sections, it’s absolutely manageable. Just ask the thousands who pass it every year!
