{"id":2716,"date":"2024-08-27T21:34:21","date_gmt":"2024-08-27T17:34:21","guid":{"rendered":"https:\/\/www.kansascity.com\/careers-education\/?p=2716"},"modified":"2026-08-19T17:31:57","modified_gmt":"2026-08-19T23:31:57","slug":"cpa-exam-sections","status":"publish","type":"post","link":"https:\/\/www.kansascity.com\/careers-education\/cpa-exam-sections\/","title":{"rendered":"Guide to CPA Exam Sections"},"content":{"rendered":" <p class=\"wp-block-paragraph\">With <a href=\"https:\/\/www.bls.gov\/ooh\/business-and-financial\/accountants-and-auditors.htm\" target=\"_blank\" rel=\"noreferrer noopener\">126,500<\/a> new positions for accountants and auditors opening each year, passing each of the CPA exam sections can help you secure the next rung on your career ladder. <\/p> <p class=\"wp-block-paragraph\">If you\u2019re gearing up for the CPA exam, you\u2019re facing a challenge that\u2019s as rigorous as ever. This isn\u2019t just about memorizing facts\u2014it\u2019s about proving you have what it takes to thrive in a rapidly changing field.<\/p> <p class=\"wp-block-paragraph\">But don\u2019t worry, I\u2019ve got you covered.<\/p> <p class=\"wp-block-paragraph\">I\u2019ve seen how this exam can push you to your limits, but understanding what lies ahead can make all the difference. Let\u2019s break it down and get you ready to tackle one of the toughest tests out there!<\/p> <p class=\"custom_key wp-block-paragraph\"><strong>Key Takeaways<\/strong><\/p> <ul class=\"wp-block-list custom_underline\"> <li><strong>CPA Exam<\/strong>: This four-part exam assesses the essential knowledge and skills needed for a career in accounting and auditing.<\/li> <li><strong>Core Sections<\/strong>: There are three core sections of the CPA exam: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). <\/li> <li><strong>Discipline Sections<\/strong>: Choosing the right discipline section, like Business Analysis and Reporting (BAR) or Tax Compliance and Planning (TCP), allows you to tailor the CPA exam to your career goals.<\/li> <li><strong>Exam Success<\/strong>: To pass the CPA exam, you need to prepare thoroughly (see the top CPA prep courses) and focus on all of its sections. <\/li> <\/ul> <h2 class=\"wp-block-heading\" id=\"h-core-sections-of-the-cpa-exam\"><strong>Core Sections<\/strong> of the CPA Exam<\/h2> <p class=\"wp-block-paragraph\">To become a CPA, you must pass three core sections and one discipline section. The core sections of the CPA exam\u2014AUD, FAR, and REG\u2014form the framework for your CPA journey. These sections cover important topics like checking financial records, reporting money matters, and understanding the rules accountants have to follow.<\/p> <p class=\"wp-block-paragraph\">With the introduction of the<a href=\"https:\/\/www.evolutionofcpa.org\/\" target=\"_blank\" rel=\"noreferrer noopener\"> CPA Evolution initiative<\/a>, these core sections have been designed to reflect the most critical skills and knowledge areas needed in today\u2019s rapidly changing accounting field.<\/p> <h3 class=\"wp-block-heading\" id=\"h-auditing-and-attestation-aud\"><strong>Auditing and Attestation (AUD)<\/strong><\/h3> <p class=\"wp-block-paragraph\">The Auditing and Attestation (AUD) section of the CPA exam assesses your ability to verify the accuracy and reliability of financial information. It requires a thorough understanding of auditing standards, ethical responsibilities, and evidence-gathering processes to confirm that financial statements comply with relevant regulations and provide a fair view of an organization\u2019s financial status.<\/p> <p class=\"wp-block-paragraph\">In AUD, you\u2019ll focus on these essential areas:<\/p> <ul class=\"wp-block-list\"> <li><strong>Ethics, Professional Responsibilities, and General Principles<\/strong>: This area examines your understanding of the ethical guidelines and professional standards auditors must follow, including integrity, objectivity, and confidentiality.<\/li> <li><strong>Risk Assessment and Planning Responses<\/strong>: This section tests your ability to identify and assess audit risks and develop tailored responses to manage these risks effectively.<\/li> <li><strong>Executing Audit Procedures and Gathering Evidence<\/strong>: You\u2019ll need to demonstrate skills in performing various audit procedures and collecting sufficient and appropriate evidence to support your audit conclusions.<\/li> <li><strong>Conclusions and Reporting<\/strong>: This part involves analyzing the audit evidence, forming final conclusions, and preparing audit reports that fairly and accurately represent the financial position of the entity audited.<\/li> <\/ul> <p class=\"wp-block-paragraph\">One challenge many test-takers face is choosing the best answer when more than one seems correct. This is something a<a href=\"https:\/\/www.reddit.com\/user\/gemsgems123\/\" target=\"_blank\" rel=\"noreferrer noopener\"> Reddit user<\/a> described as especially tricky, saying, <strong>&#8220;The thing that makes AUD a little difficult is that they want the BEST choice. Which I think is unfair because if it\u2019s all about judgment, then how can either be wrong?&#8221; <\/strong>This focus on making the best judgment shows how important it is to really understand auditing.<\/p> <h3 class=\"wp-block-heading\" id=\"h-financial-accounting-and-reporting\"><strong>Financial Accounting and Reporting<\/strong><\/h3> <p class=\"wp-block-paragraph\">The FAR section of the CPA exam is known for its depth and complexity, which tests your expertise in financial accounting standards and the application of these principles across various entity types. This section challenges you to construct, analyze, and interpret financial statements, a critical skill for any accounting role.<\/p> <p class=\"wp-block-paragraph\">Key areas in FAR include:<\/p> <ul class=\"wp-block-list\"> <li><strong>Conceptual Framework and Financial Reporting<\/strong>: This area focuses on the core principles of financial reporting, including the objectives, assumptions, and constraints essential to preparing accurate financial statements.<\/li> <li><strong>Financial Statement Accounts<\/strong>: You\u2019ll need to demonstrate proficiency in reporting and analyzing specific balance sheet and income statement accounts, ensuring clarity and accuracy in financial data presentation.<\/li> <li><strong>Governmental Accounting and Reporting<\/strong>: FAR covers unique aspects of accounting for state and local governments, where distinct standards and frameworks apply, emphasizing your ability to handle public sector finances accurately.<\/li> <li><strong>Not-for-Profit (NFP) Accounting<\/strong>: This section requires knowledge of the specialized standards for nonprofits, including accounting for donations, grants, and other unique funding sources.<\/li> <li><\/li> <\/ul> <p class=\"wp-block-paragraph\">I know how important preparation is when tackling FAR. One<a href=\"https:\/\/www.reddit.com\/user\/hotandcoldfever\/\" target=\"_blank\" rel=\"noreferrer noopener\"> Reddit user<\/a> emphasized the importance of consistent effort, saying that <strong>&#8220;&#8230;the key to FAR is to just practice like crazy. Once you get through a few modules, you\u2019ll have trained your accounting muscle, and the modules will start getting easier.&#8221; <\/strong>This shows that with steady dedication, the tough parts of FAR can become easier, helping you do well on the CPA exam.<\/p> <h3 class=\"wp-block-heading\" id=\"h-regulation\"><strong>Regulation<\/strong><\/h3> <p class=\"wp-block-paragraph\">The Regulation (REG) section of the <a href=\"https:\/\/www.kansascity.com\/careers-education\/cpa-exam\/\">CPA exam covers<\/a> the essential rules, regulations, and professional responsibilities accountants need to know, especially in federal taxation and business law. Mastering this section is crucial for anyone interested in tax compliance and advisory roles.<\/p> <p class=\"wp-block-paragraph\">Key areas in REG include:<\/p> <ul class=\"wp-block-list\"> <li><strong>Ethics, Professional Responsibilities, and Federal Tax Procedures<\/strong>: This area addresses the ethical standards and procedural requirements in tax practice, providing a foundation for making sound, responsible decisions in tax compliance.<\/li> <li><strong>Business Law<\/strong>: You\u2019ll delve into the legal frameworks that affect businesses, including contracts, agencies, and various business structures, equipping you to advise clients accurately on legal implications.<\/li> <li><strong>Federal Taxation of Property Transactions<\/strong>: This part covers the rules surrounding property transactions, including capital gains, losses, and basis calculations, ensuring you can handle property-related tax matters effectively.<\/li> <li><strong>Individual and Entity Taxation<\/strong>: This section tests your understanding of taxation principles for individuals, corporations, and partnerships, emphasizing your knowledge of federal tax obligations across different entities.<\/li> <li><strong>Tax Compliance and Planning<\/strong>: You\u2019ll learn strategies for minimizing tax liabilities while maintaining compliance with tax laws, an essential skill for effective tax planning and advisory services.<\/li> <li><\/li> <\/ul> <p class=\"wp-block-paragraph\">Mastering the Regulation section of the CPA exam is key to becoming an expert in tax compliance and planning. Many find that with the right preparation, this section can be surprisingly manageable. As one<a href=\"https:\/\/www.reddit.com\/user\/Bakerestic\/\" target=\"_blank\" rel=\"noreferrer noopener\"> test-taker<\/a> put it, <strong>\u201cREG MCQs are easy, and Becker over-prepared us.\u201d<\/strong> Thorough study can turn what might seem daunting into something you can tackle with confidence, helping you succeed on this crucial part of the CPA exam.<\/p> <div class=\"kit-inline-form\"><style>.kit-inline-form .formkit-form{margin-left:auto!important;margin-right:auto!important;}<\/style><script async data-uid=\"1c1c274d8d\" src=\"https:\/\/jedge-crushempire-com.kit.com\/1c1c274d8d\/index.js\"><\/script><\/div> <p class=\"wp-block-paragraph\"><\/p> <h2 class=\"wp-block-heading\" id=\"h-discipline-sections\"><strong>Discipline Sections<\/strong><\/h2> <p class=\"wp-block-paragraph\">The discipline sections of the CPA exam allow candidates to specialize in areas that align with their career interests. These sections\u2014Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP)\u2014are tailored to address emerging needs in the accounting field, providing in-depth expertise to prepare candidates for specific roles.<\/p> <p class=\"wp-block-paragraph\">Choosing the right discipline is a strategic decision, allowing you to focus on the area that will be most relevant to your career goals.<\/p> <h3 class=\"wp-block-heading\">Business Analysis and Reporting (BAR)<\/h3> <p class=\"wp-block-paragraph\">The BAR section is designed for those who thrive in data analysis and financial reporting. This discipline covers advanced topics in financial accounting, making it ideal for candidates who want to specialize in corporate finance, financial analysis, or advisory roles.<\/p> <p class=\"wp-block-paragraph\">Key areas in BAR include:<\/p> <ul class=\"wp-block-list\"> <li><strong>Data Management and Financial Reporting<\/strong>: Mastering the ability to organize, analyze, and report data to support strategic decision-making.<\/li> <li><strong>Complex Financial Topics<\/strong>: Covers areas like consolidations, cost accounting, and financial statement analysis to provide a robust understanding of reporting practices.<\/li> <\/ul> <p class=\"wp-block-paragraph\">If you\u2019re passionate about influencing business decisions through analysis, BAR equips you with the skills to excel in data-driven roles within corporate finance and advisory services.<\/p> <h3 class=\"wp-block-heading\">Information Systems and Controls (ISC)<\/h3> <p class=\"wp-block-paragraph\">The ISC section emphasizes the integration of accounting with technology, focusing on data systems and organizational controls. This discipline is a good fit for those interested in the intersection of accounting, cybersecurity, and information systems.<\/p> <p class=\"wp-block-paragraph\">Key areas in ISC include:<\/p> <ul class=\"wp-block-list\"> <li><strong>Organizational Controls and Data Security<\/strong>: Focuses on the application of controls to protect financial data and ensure data integrity across systems.<\/li> <li><strong>Technology in Accounting<\/strong>: Explores IT infrastructure, data management, and cybersecurity, making candidates prepared for roles that protect financial information within organizations.<\/li> <\/ul> <p class=\"wp-block-paragraph\">If you are drawn to technology\u2019s role in accounting and interested in maintaining secure financial systems, ISC prepares you for roles that combine accounting expertise with IT and cybersecurity knowledge.<\/p> <h3 class=\"wp-block-heading\">Tax Compliance and Planning (TCP)<\/h3> <p class=\"wp-block-paragraph\">The TCP section is tailored for those who want to focus on tax law and advisory services. This discipline is critical for candidates interested in helping individuals and businesses with tax compliance and strategic tax planning.<\/p> <p class=\"wp-block-paragraph\">Key areas in TCP include:<\/p> <ul class=\"wp-block-list\"> <li><strong>Federal Tax Procedures<\/strong>: Examines compliance with federal tax laws, including property transactions, tax liabilities, and planning strategies.<\/li> <li><strong>Tax Planning and Advisory Skills<\/strong>: Equips you with the knowledge to advise clients on tax efficiency and compliance.<\/li> <\/ul> <p class=\"wp-block-paragraph\">If you enjoy the detailed work involved in tax law and aspire to provide tax planning and advisory services, TCP offers specialized knowledge that prepares you for a career in tax compliance and planning.<\/p> <p class=\"wp-block-paragraph\">Each discipline section adds a layer of specialization to your CPA credentials, enhancing your ability to pursue targeted career paths in accounting. By mastering your chosen area, you\u2019ll gain skills that can significantly boost your career in today\u2019s diverse accounting landscape.<\/p> <h2 class=\"wp-block-heading\" id=\"h-conclusion\"><strong>Conclusion<\/strong><\/h2> <p class=\"wp-block-paragraph\">Getting ready for the CPA exam is more than just cramming for a test\u2014it\u2019s about setting yourself up for a successful career in accounting. By nailing the core sections and picking the discipline section that aligns with your career goals, you\u2019re not just earning a license. You\u2019re building the skills and knowledge that will make you a trusted professional in the field.<\/p> <p class=\"wp-block-paragraph\">So, keep your eyes on the prize. Each section you master gets you closer to your CPA license and the opportunities that come with it. Stay determined, keep practicing, and remember: every bit of effort you put into CPA studying now is an investment in your future success.<\/p> <h2 class=\"wp-block-heading\" id=\"h-faqs\"><strong>FAQs<\/strong><\/h2> <div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1724309911981\"><strong class=\"schema-faq-question\"><strong>What is the CPA Evolution initiative, and how has it changed the exam?<\/strong><\/strong> <p class=\"schema-faq-answer\">The CPA Evolution initiative, introduced in 2024, restructured the CPA exam to better align with the evolving accounting profession. It introduced three core sections that all candidates must pass, as well as three discipline sections (BAR, ISC, TCP), from which candidates can choose one to specialize based on their career goals.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1724309920872\"><strong class=\"schema-faq-question\"><strong>Can I retake a section of the CPA exam if I don\u2019t pass?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes, you can retake a section of the CPA exam if you don\u2019t pass it on your first attempt. There is no limit to the number of times you can retake a section, but you must pass all sections within the 18 to 30-month window.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1724309930487\"><strong class=\"schema-faq-question\"><strong>How often is the CPA exam offered throughout the year?<\/strong><\/strong> <p class=\"schema-faq-answer\">The CPA exam is offered year-round, with candidates able to schedule their exams at any time during the testing windows. There are four testing windows each year, allowing flexibility in choosing your exam dates.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1724309940332\"><strong class=\"schema-faq-question\"><strong>Can I specialize in personal financial planning with a CPA license?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes, after passing the CPA exam, you can choose to specialize in personal financial planning. This career path involves advising clients on financial matters. This includes investments, retirement planning, and tax strategies.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1724309948988\"><strong class=\"schema-faq-question\"><strong>How are CPA exam scores determined?<\/strong><\/strong> <p class=\"schema-faq-answer\">CPA exam scores are determined based on a combination of multiple-choice questions (MCQs) and Task-Based Simulations (TBSs). The scoring is weighted, with TBSs typically accounting for a larger portion of the total score.<\/p> <\/div> <\/div> ","protected":false},"excerpt":{"rendered":"<p>With 126,500 new positions for accountants and auditors opening each year, passing each of the CPA exam sections can help you secure the next rung on your career ladder. If you\u2019re gearing up for the CPA exam, you\u2019re facing a challenge that\u2019s as rigorous as ever. This isn\u2019t just about memorizing facts\u2014it\u2019s about proving you [&hellip;]<\/p> ","protected":false},"author":11,"featured_media":2717,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,241],"tags":[],"class_list":["post-2716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-careers-education","category-accounting"],"acf":{"external_author":[129],"external_editor":"","select_template":"default","not_show_feature_image":false,"hide_toc":false},"featured_image_src":"https:\/\/www.kansascity.com\/careers-education\/wp-content\/uploads\/sites\/7\/2024\/08\/CPA-Exam-Sections-768x427.png","author_info":{"display_name":"","author_link":"https:\/\/www.kansascity.com\/careers-education\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Guide to CPA Exam Sections<\/title>\n<meta name=\"description\" content=\"Master the CPA exam with tips on core sections like AUD, FAR, and REG, plus discipline sections to excel in auditing, financial reporting, and compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kansascity.com\/careers-education\/cpa-exam-sections\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Guide to CPA Exam Sections\" \/>\n<meta property=\"og:description\" content=\"Master the CPA exam with tips on core sections like AUD, FAR, and REG, plus discipline sections to excel in auditing, financial reporting, and compliance.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kansascity.com\/careers-education\/cpa-exam-sections\/\" \/>\n<meta property=\"og:site_name\" content=\"Kansas City Star - Careers &amp; 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