CPA Exam Guide 2026: Sections, Format, Scoring & How to Pass
CPA EXAM OVERVIEW: THE
CORE + DISCIPLINE MODEL
The CPA exam operates under the Core + Discipline model introduced in January 2024 under CPA Evolution. Every candidate must pass 3 mandatory core sections plus 1 discipline section of their choice, for a total of 4 exams. Each section is 4 hours long and requires a minimum scaled score of 75. AICPA says candidates must finish all four sections within at least 30 months, though some jurisdictions allow longer windows. Check your state board for specifics.
3 CORE SECTIONS (MANDATORY)
Every CPA candidate must pass all three:
1 DISCIPLINE SECTION (CHOOSE 1)
Choose based on career goals:
ALL 6 CPA EXAM SECTIONS
AT A GLANCE
Click any section name for the full study guide with content areas, study tips, and how Kesler helps.
| Section | Type | MCQs | TBSs | MCQ/TBS Weight | Pass Rate (2025 Cumulative) | Est. Study Hours* | Builds On |
|---|---|---|---|---|---|---|---|
| FAR | Core | 50 | 7 | 50/50 | 42.12% | 120–160 | - |
| AUD | Core | 78 | 7 | 50/50 | 48.21% | 80–120 | - |
| REG | Core | 72 | 8 | 50/50 | 63.12% | 100–120 | - |
| BAR | Discipline | 50 | 7 | 50/50 | 41.94% | 120–150 | FAR |
| ISC | Discipline | 82 | 6 | 60/40 (unique) | 67.79% | 60–120 | AUD |
| TCP | Discipline | 68 | 7 | 50/50 | 77.65% | 60–100 | REG |
Sources: AICPA CPA Exam Blueprints (2026), AICPA Scoring & Pass Rates. ISC is the only section with 60/40 MCQ/TBS weighting; all others are 50/50. *Study-hour estimates are Kesler estimates and are not official AICPA or NASBA figures.
HOW TO CHOOSE YOUR
DISCIPLINE SECTION
Your discipline doesn't lock you into a career path (your license won't indicate which one you chose), but it should align with your strengths and interests. Here's the decision framework.
CHOOSE BAR IF...
CHOOSE ISC IF...
CHOOSE TCP IF...
WHAT ORDER SHOULD YOU
TAKE THE CPA EXAM?
There is no single best order for every candidate. A common strategy is to take your discipline right after its related core section while the material is still fresh. Many candidates start with FAR because it covers foundational concepts that carry into other sections, but AICPA notes that some candidates may be better served by starting with the sections that best match their background or current work. Here are three common sequences based on discipline choice:
SAMPLE ORDER: BAR
BAR builds on FAR, so pairing them back-to-back is common
SAMPLE ORDER: ISC
ISC builds on AUD, so pairing them back-to-back is common
SAMPLE ORDER: TCP
TCP builds on REG, so pairing them back-to-back is common
Alternative approach: If you have strong tax experience, starting with REG to build confidence can work. The key principle: pair your Discipline section with its related Core section. Kesler's Self-Study Mentorship provides a process for choosing a sequence that fits your background and timeline.
KEY CPA EXAM FACTS
ELIGIBILITY
Requirements vary by jurisdiction. NASBA says some states require 150 total semester hours to qualify, while others allow fewer. Jurisdictions also impose specific accounting and business-course rules. Some states allow you to sit before completing all hour requirements.
Check NASBA or your state board for specific requirements.
TOTAL COSTS
Fees vary by jurisdiction. In several NASBA jurisdictions, the exam section fee is $262.64 per section, with separate evaluation and application fees on top. Four section fees alone total $1,050.56 before those additional jurisdiction-specific charges. This does not include review course costs or retake fees.
Always check your state board or NASBA for current amounts.
TIMELINE
Timelines vary widely by candidate. AICPA requires candidates to pass all sections within at least 30 months of their first passing score; some jurisdictions allow longer. Check your state board for the exact window that applies to you.
Kesler's mentorship can help you build a realistic study timeline.
SCORING
Each section is scored on a scale of 0–99. You need a 75 to pass. That score is scaled, not a raw percentage of correct answers, and the exam is not curved. AICPA says your score is a weighted combination of MCQ and TBS performance, with formulas that consider both correctness and the relative difficulty of the questions.
2026 TAX LAW CHANGES
AICPA's 2026 blueprint materials include a dedicated H.R. 1 testing update. One Big Beautiful Bill Act (OBBBA) provisions with 2024 and 2025 effective dates become eligible for testing on REG and TCP starting July 1, 2026. If you sit for REG or TCP before that date, the exam tests pre-OBBBA law. Confirm your study materials match your testing window. REG details | TCP details
HOW KESLER CPA REVIEW
PREPARES YOU FOR ALL 6 SECTIONS
Kesler CPA Review is a complete CPA review course founded by Bryan Kesler, CPA. Both paid memberships include materials for all six available sections; you prepare for the three Core sections and one Discipline you select.
Learn N GO MCQ Explanations
8,000+ question-specific whiteboard videos: one for every MCQ, available after you attempt the question.
8,000+ MCQs
Practice mapped across the six available CPA exam sections.
275+ Task-Based Simulations
Simulations mirroring the actual exam format across all sections.
Digital Textbook Content
Included in both paid memberships for FAR, AUD, REG, BAR, ISC, and TCP. Individual members can select the four optional Printed Textbooks that match their exam path from the six available section books.
Self-Study Mentorship
A guided process for planning, studying, reviewing, and responding to setbacks.
Gamification + Mobile
XP, streaks, levels 1–25, Goal Crusher squads. Focus Timer. Mobile + Desktop Web App (PWA). Study anywhere.
WHAT CANDIDATES ARE
SAYING ABOUT KESLER
Real results from real CPA candidates. These testimonials reflect individual experiences; individual results may vary.
"After 8 attempts, I passed FAR with a 79! More shocked than anything because it's hard to envision it happening until it actually does. I used both Becker and Kesler CPA Review, and I went heavy on the Kesler side this time around - constantly reviewing my custom flashcards (I had accumulated around 270 of them), reviewing each questions' "gem," and circling back to Becker for more diversification with practice MCQs and sims. To anyone struggling through FAR or any other section, please keep at it."
- Bryce W.
"I PASSED FAR WITH AN 84!!! You have no idea what an accomplishment this is for me! I have been taking this exam for 5 years and have tested specifically for FAR At least 13 times.....i really lost count after that. It wasn't until I used your study methods that I got the score I am more than thankful."
- Emma Jean
"Passed AUD with a 79!! 3rd times a charm! Went from 62 to 69 to 79! I truly feel like supplementing with Kesler helped me get over the hump. Thanks Bryan and team! I felt like reading over the whys and gems helped me to understand the concepts better because the explanations are to the point and easy to understand."
- Jessica
"I believe I passed because of the (1) mentorship video, (2) Kesler textbook not reading like a academic accounting textbook, and the (3) CPA Exam Survival game that tricked me into answering testbank questions when I was tired late into the night."
- Steven
"I HAVE PASSED ALL 4 PARTS OF THE CPA EXAM!! WOOHOO. I am beyond excited to be done and on to my next goal. ... Find a study routine that works for you and use the Kesler study method. It works!!!! It took me a year to pass FAR because I spent the 1st 6 months of that not using Kesler. After finding Kesler, I never watched lectures again."
- Julie Purscell
"Bryan's Kesler CPA Mentorship was the foundation upon my completion of passing all 4 exam and I would highly recommend him to all future CPA candidates!!! ... I only passed one on the first try, which I was not expecting, and one took me four tries. The videos that Bryan provided when you failed an exam were soooooo helpful."
- Kathy Kosar
Testimonials reflect individual experiences. Individual results may vary. Kesler CPA Review is a complete CPA review course and can also be used to supplement another course; passing the CPA exam depends on many factors including individual effort, background, and study time.
"I'd like to thank Especially, Bryan Kesler for creating the wonderful Kesler CPA Review which makes one of the most challenging professional tests in the world more digestible. Without his hard work, it would have taken me much longer and been many times harder to pass each section."
- Jimmy Chilimigras
Believed to be the youngest person to pass the CPA Exam, at age 15 (Journal of Accountancy)
CPA EXAM FAQ
The 2026 CPA exam has 4 sections total: 3 mandatory core sections (FAR, AUD, REG) plus 1 discipline section of your choice (BAR, ISC, or TCP). Each section is 4 hours. You must pass all 4 with a scaled score of 75 or higher.
There is no single best order for every candidate. A common strategy is to take your discipline right after its related core section while the material is fresh. Many candidates start with FAR because it covers foundational concepts, but AICPA notes that some candidates may benefit from starting with the section that best fits their background. Sample sequences: If BAR: FAR → BAR → AUD → REG. If ISC: FAR → AUD → ISC → REG. If TCP: FAR → AUD → REG → TCP. Kesler's mentorship can help you determine what works for your situation.
Choose based on career goals and strengths. BAR for financial analysis, advisory, and corporate accounting (builds on FAR). ISC for IT audit, cybersecurity, and SOC reporting (builds on AUD). TCP for tax practice, financial advisory, and wealth management (builds on REG). Your license does not indicate which discipline you chose, so you're not locked in.
Timelines vary widely by candidate. AICPA requires candidates to pass all four sections within at least 30 months of their first passing score, and some jurisdictions allow longer. Check your state board for the exact window. As a rough Kesler estimate (not official AICPA data), many working professionals studying 10–15 hours per week spend roughly 8–12 weeks per section, with total study time in the range of 300–500 hours.
Fees vary by jurisdiction. In several NASBA jurisdictions, the exam section fee is $262.64 per section, with separate evaluation and application fees on top. Four section fees alone total $1,050.56 before those additional charges. Always check your state board or NASBA jurisdiction page for current amounts. This does not include review course costs.
You need a scaled score of 75 on each section. This is not a raw percentage. AICPA says your score is a weighted combination of MCQ and TBS performance, with formulas that consider both correctness and the relative difficulty of the questions. The exam is not curved.
You can retake any section after receiving your score. There's no limit to retakes. However, you must wait for score release before retaking the same section. Each retake incurs the exam section fee again (currently $262.64 in many jurisdictions) plus any applicable application fees. Kesler's mentorship program helps retakers identify what went wrong and adjust their study strategy. Read the retaker guide →
Yes. Both paid memberships include Digital Textbook content and course materials for FAR, AUD, REG, BAR, ISC, and TCP. Candidates prepare for FAR, AUD, REG, and one selected Discipline. The complete digital course also includes 8,000+ MCQs with Learn N GO MCQ Explanations, 275+ TBSs, 8,000+ flashcards, Self-Study Mentorship, the Kesler Community, Expert Email Support, and a mobile and desktop web app (PWA).
READY TO TACKLE THE
CPA EXAM?
Kesler CPA Review is a CPA exam prep course founded by Bryan Kesler, CPA, featuring Learn N GO MCQ Explanations, gamification, mentorship, and mobile and desktop web app (PWA). All 6 sections included with every subscription.
MONTHLY PLAN
No contracts. Cancel anytime. Start with one section and expand. All features included.
SEE CURRENT PRICING →UNLIMITED ACCESS UNTIL YOU PASS
One payment. All sections until you pass. Ideal for career changers tackling the full exam. Financing options available.
SEE CURRENT PRICING →30-Day Money Back Guarantee • Instant Access • CPA Exam Sections Covered: AUD, FAR, REG, BAR, TCP, ISC
EXPLORE EACH SECTION IN DEPTH
FIND THE BEST CPA COURSE FOR HOW YOU LEARN:
Visual Learners • ADHD • Failed the Exam? • CPA Supplement • Career Changers • Working Professionals