CPA Exam Study Guide: Core, Discipline, and 12-Week Plan
The current U.S. CPA Exam requires all candidates to pass three Core sections—AUD, FAR, and REG—and one chosen Discipline section: BAR, ISC, or TCP. A 12-week plan is best treated as a preparation cycle for one section, not a promise to finish all four. Eligibility, credit windows, testing rules, and licensure requirements remain state-specific, so confirm them with your board and NASBA before fixing the sequence.
Last reviewed: August 29, 2026
CPA Exam at a glance
Required Core: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)
Choose one Discipline: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP)
Passing score: 75 on the 0–99 reported scale; 75 is not a percentage correct
Item types: Multiple-choice questions and task-based simulations
Score weighting: Generally 50% MCQ and 50% TBS; ISC is 60% MCQ and 40% TBS
What the CPA Exam actually tests
AUD covers audits, attestation, ethics, and professional responsibilities. FAR emphasizes financial reporting, transactions, and not-for-profit accounting. REG covers federal taxation, business law, and professional responsibilities. BAR extends reporting and analysis, ISC focuses on systems and controls, and TCP emphasizes tax compliance and planning.
• Core breadth: build connected frameworks instead of memorizing isolated rules.
• Task-based simulations: practice researching, organizing exhibits, and completing the requested work product.
• Discipline choice: align with your education, work exposure, and interest—not pass-rate headlines alone.
• State rules: track eligibility, credit duration, education, experience, and ethics requirements separately from exam content.
A diagnostic-first CPA Exam strategy
Prepare one section as a project with a blueprint, calendar, and evidence log. The content outline determines what can be tested; your diagnostic determines where to allocate hours. A study calendar that only counts video time is incomplete because exam performance depends on retrieval and application.
1. Choose the section sequence deliberately. Consider prerequisite knowledge, work season, score-release timing, and your jurisdiction's credit window. Do not copy another candidate's sequence without checking fit.
2. Map every study block to the blueprint. Tag questions and simulations to content areas so neglected topics are visible before the final review.
3. Use cumulative retrieval. Each week should revisit prior material. Finishing a chapter once is not evidence that you can retrieve it under exam conditions.
4. Review simulations as process. Check research use, exhibit navigation, calculations, journal entries, and response completeness—not only the final score.
12-week CPA Exam study plan
Weeks 1–3: blueprint and foundation. Confirm eligibility and section choice, complete a baseline, and cover the highest-weight foundational areas with short cumulative quizzes.
Weeks 4–7: full content pass. Complete the remaining blueprint while revisiting earlier material. Add task-based simulations every week rather than saving them for the end.
Weeks 8–10: mixed application. Shift toward mixed MCQ sets, timed simulations, and weak-area loops. Practice research and exhibit management inside realistic tasks.
Weeks 11–12: final review. Complete full practice blocks, close only recurring gaps, memorize essential high-frequency details, and confirm your Notice to Schedule and test-center requirements.
How to know you are ready
CPA Exam readiness is a stable blend of blueprint coverage, retrieval, simulation execution, and administrative readiness.
• Every blueprint area has been studied and tested at least once under mixed conditions.
• Recent cumulative practice is stable rather than inflated by immediately repeated questions.
• Task-based simulations are completed with a repeatable exhibit and research workflow.
• Your state board and NASBA requirements, credit window, scheduling documents, and identification are confirmed.
Official sources and update policy
Exam formats, dates, scoring policies, delivery options, and jurisdiction rules can change. Recheck the official owner before registering or making an application decision.
AICPA: CPA Exam Scoring and Pass Rates: https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates
NASBA: CPA Exam Candidate Information: https://nasba.org/exams/cpaexam/
CPA Exam frequently asked questions
What are the four CPA Exam sections?
All candidates take AUD, FAR, and REG, then choose one Discipline: BAR, ISC, or TCP.
Is a CPA Exam score of 75 equal to 75% correct?
No. AICPA reports scaled scores from 0 to 99, and 75 is the passing standard—not a simple percentage correct.
Which CPA Discipline should I choose?
Choose based on relevant coursework, job exposure, interest, and the content you can prepare deeply. Passing a specific Discipline does not limit the CPA license to that specialty.
Can I finish the entire CPA Exam in 12 weeks?
This guide uses 12 weeks for one section. Completing all four depends on your background, work schedule, jurisdiction rules, testing windows, and performance.
Build your next study step
Use this guide to choose a diagnostic and your next seven days of work. For current King of the Curve products and free study resources, visit:
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