Passing the Uniform CPA Exam is an essential step towards getting the coveted CPA license. But before studying, it’s a good idea for all candidates to familiarize themselves with what they are up against.
Anyone interested in becoming a CPA knows that the most important step is passing the Uniform CPE Exam. Once you’ve passed this notoriously difficult test, you’ve officially earned a CPA certification.
If you want to pass the CPA exam on your first try, keep this tip in mind:
One of the biggest mistakes you can make is walking in unprepared. You may have studied hard, but if you don’t know the specifics of each section of the CPA exam, you’re in for a bad time. That’s why it’s important to stay informed throughout your entire study process.
I’ve gone ahead and created a resource you can use when preparing for the CPA exam. It has the specifics of each of the 4 exams, including their test content, time limit, and pass rates. That way you can make informed decisions when planning out your study schedule.
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Update: As of January 2024, BEC is no longer on the CPA exam. CPA Evolution replaced it with three Core sections (AUD, FAR, and REG) plus one Discipline you choose: BAR, ISC, or TCP. Core sections run most of the year under continuous testing. Discipline sections still use shorter quarterly windows. NASBA recommends a 30-month credit window after you pass your first section. Confirm your board. AICPA 2026 year-to-date pass rates (Q1 through Q2): TCP 79.53%, ISC 67.45%, REG 66.78%, AUD 48.65%, BAR 43.64%, FAR 42.95%. The BEC block below is historical.
Universal CPA Exam Format
The CPA exam is four tests: three Core sections (AUD, FAR, REG) plus one Discipline (BAR, ISC, or TCP). Each of these focuses on a major aspect of work as a CPA. Because of that, the content of each test ends up being highly specialized, but the format of each exam is similar.
Each part of the exam includes multiple-choice questions and task-based simulations. Current Core and Discipline blueprints use multiple-choice questions and task-based simulations only. Written communication was BEC-only and left the exam in January 2024. Confirm item counts on the current AICPA Blueprint.
Task-based simulations are examples designed to mimic problems that a CPA will run into during their work. You’re expected to come up with a reasonable solution within the time limit given. Since these are more free form, they’re graded differently from multiple choice problems.
Written communication problems were BEC-only and were retired in January 2024. Current sections do not include a writing testlet.
The AICPA provides a CPA exam blueprint that gives a detailed breakdown of each CPA exam section. You can find more specific information there, or you can see our quick summaries of all four CPA exam sections below!
Auditing and Attestation (AUD)
According to the CPA exam blueprint, the AUD exam asks you to demonstrate competency in 4 key content areas. Each area covers a specific portion of the exam, which are:
| Content Area | Concepts | Allocation |
| Area I | Ethics, Professional Responsibilities and General Principles | 15-25% |
| Area II | Assessing Risk and Developing a Planned Response | 25-35% |
| Area III | Performing Further Procedures and Obtaining Evidence | 30-40% |
| Area IV | Forming Conclusions and Reporting | 10-20% |
Pass rates for AUD are 48.65% in AICPA 2026 year-to-date (Q1 through Q2). Knowing that, you’ll want to dedicate extra time to this section so you can pass AUD on your first attempt. I’d recommend taking this one early in your schedule so you can get it out of the way first.
BEC (retired January 2024)
Much like with the AUD exam, the BEC exam asks you to display competency in a few key areas, However, this test consists of 5 content areas. You’ll specifically be asked to prove your understanding of the following concepts:
| Content Area | Concepts | Allocation |
| Area I | Enterprise Risk Management, Internal Controls and Business Processes | 20-30% |
| Area II | Economics | 15-25% |
| Area III | Financial Management | 10-20% |
| Area IV | Information Technology | 15-25% |
| Area V | Operations Management | 15-25% |
BEC often had the highest pass rate on the old exam (65.56% in 2020). It is no longer offered. TCP has been the highest-pass-rate Discipline in AICPA 2026 YTD (79.53%).
BEC was the only section with written communication. That task type left the exam in January 2024. Discipline choices now are BAR, ISC, or TCP.
The BEC table above is historical. For a retired-section explainer, see our BEC tips page. Current candidates choose BAR, ISC, or TCP instead.
Learn More About The CPA Exam
- The Ultimate Guide To The Audit Exam
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- CPA Exam Sections & Testing Windows
- 43 FAQ's for CPA's
- Top International Destinations to Take the CPA Exam
Financial Accounting and Reporting (FAR)
As with the other sections, the FAR exam wants you to prove your competency in 4 content areas; these are related to specific aspects of financial accounting. Here’s what subjects you need to know and how much of the exam they make up:
| Content Area | Concepts | Allocation |
| Area I | Conceptual Framework, Standard-Setting and Financial Reporting | 25-35% |
| Area II | Select Financial Statement Accounts | 30-40% |
| Area III | Select Transactions | 20-30% |
| Area IV | State and Local Governments | 5-15% |
According to the AICPA, the FAR exam has the lowest pass rate. FAR is 42.95% in AICPA 2026 year-to-date (Q1 through Q2), still the lowest Core rate. In light of that, I’d recommend taking this test first or second so you don’t have to worry about other scores expiring if you fail.
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Regulation (REG)
Last but not least is the REG exam. Like the other sections, you’ll be asked to display competency in 5 content areas. Each of these relates to regulations for CPAs in key ways, which you can see in the table below:
| Content Area | Concepts | Allocation |
| Area I | Ethics, Professional Responsibilities and Federal Tax Procedure | 10-20% |
| Area II | Business Law | 10-20% |
| Area III | Federal Taxation of Property Transactions | 12-22% |
| Area IV | Federal Taxation of Individuals | 15-25% |
| Area V | Federal Taxation of Entities | 28-38% |
Once again, this looks a lot tougher than it really is. REG is 66.78% in AICPA 2026 year-to-date (Q1 through Q2). It may be worth saving this exam for last so you can focus on the most difficult exams first.
Check our our article on the Top 11 Tips to pass the REG CPA exam.
CPA Testing Windows and Score Release
Core sections (AUD, FAR, REG) use continuous testing most of the year, with limited blackout dates. Discipline sections (BAR, ISC, TCP) still use shorter quarterly windows. Confirm the live calendar with NASBA. Legacy quarterly windows used to be:
- January 1 – March 10
- April 1 – June 10
- July 1 – September 10
- October 1 – December 10
Typically, you will have 30 months to pass all 4 parts of the exam, though that may vary based on the state you live in. Try and shoot for completing it within one year so you have time for retakes if something goes wrong.
Scores for the 2026 CPA exams are released on a rolling basis. This means you’ll usually receive it within a month of completion, but there are exceptions to that rule. Make sure to check out the AICPA’s page on score releases for the exact date you’ll receive your exam score.
