CPA Exam Format 2026: Core Sections, Discipline Choices, Timing, and Scoring
Publication date: August 30, 2026 at 8:00 PM America/Chicago
Last reviewed: August 29, 2026
Independent-publisher disclosure: King of the Curve is an independent test-prep publisher and is not affiliated with or endorsed by AICPA & CIMA, NASBA, any state board of accountancy, or the Uniform CPA Examination program.
Scope: This article explains the current CPA Exam format only. It is not accounting, legal, financial, licensure, or individualized career advice and does not predict whether anyone will pass or qualify for licensure.
Direct answer
The 2026 Uniform CPA Examination has four sections: all candidates take the three Core sections—AUD, FAR, and REG—and choose one Discipline section—BAR, ISC, or TCP. Every section is a four-hour, computer-based exam built from five testlets: the first two contain multiple-choice questions (MCQs), and the final three contain task-based simulations (TBSs). The exact number of MCQs and TBSs varies by section under the 2026 CPA Exam Blueprints.
CPA Exam section scores are reported on a 0–99 scale, and a score of 75 or higher is required to pass a section. A 75 is not the same thing as answering 75% of questions correctly. For AUD, FAR, REG, BAR, and TCP, MCQs and TBSs each contribute 50% of the score; ISC is weighted 60% MCQs and 40% TBSs. See the official AICPA scoring explainer and NASBA score information.
CPA Exam 2026 at a glance
| Section | Type | Length | MCQs | TBSs | Score weighting |
|---|---|---|---|---|---|
| AUD — Auditing and Attestation | Core | 4 hours | 78 | 7 | 50% MCQ / 50% TBS |
| FAR — Financial Accounting and Reporting | Core | 4 hours | 50 | 7 | 50% MCQ / 50% TBS |
| REG — Taxation and Regulation | Core | 4 hours | 72 | 8 | 50% MCQ / 50% TBS |
| BAR — Business Analysis and Reporting | Choose 1 Discipline | 4 hours | 50 | 7 | 50% MCQ / 50% TBS |
| ISC — Information Systems and Controls | Choose 1 Discipline | 4 hours | 82 | 6 | 60% MCQ / 40% TBS |
| TCP — Tax Compliance and Planning | Choose 1 Discipline | 4 hours | 68 | 7 | 50% MCQ / 50% TBS |
These item counts come from the AICPA & CIMA blueprints effective January 1, 2026. The blueprints are the source of record for the content areas, task statements, skill levels, item counts, and item-type weighting for each section.
The Core + Discipline model
The current exam uses the CPA Evolution Core + Discipline model. The three Core sections test knowledge and skills AICPA identifies as common to newly licensed CPAs, while the Discipline choice provides a deeper focus in one area. AICPA's current CPA Exam overview confirms that candidates must pass AUD, FAR, and REG plus one of BAR, ISC, or TCP.
The three Core sections
AUD — Auditing and Attestation covers the knowledge and skills used in audit and attestation work, including professional responsibilities. FAR — Financial Accounting and Reporting focuses on financial accounting and reporting topics. REG — Taxation and Regulation covers federal taxation, business law, ethics, and professional responsibilities at the level described by the current blueprints.
Choose one Discipline
BAR — Business Analysis and Reporting goes deeper into analysis, reporting, technical accounting, and related topics. ISC — Information Systems and Controls focuses on information systems, IT-related controls and assurance, SOC engagements, data, security, and privacy. TCP — Tax Compliance and Planning goes deeper into tax compliance and planning. AICPA's 2026 CPA Evolution update explains that candidates choose one Discipline, but passing a particular Discipline does not create a different CPA license.
This page does not recommend which Discipline an individual candidate should choose. Career goals, jurisdiction requirements, educational background, and employer expectations can differ, and that decision is outside this format article.
Every section is four hours and five testlets
NASBA's current CPA Exam FAQ and AICPA's Exam FAQ state that each section is four hours long. Candidates take one section at a time rather than sitting all four sections in one continuous 16-hour event.
Within any section, the structure is consistent: Testlets 1 and 2 are MCQ testlets; Testlets 3, 4, and 5 are TBS testlets. You may move among questions inside the testlet you are currently working on, but once you submit a testlet, you cannot return to it.
| Section | Testlet 1 | Testlet 2 | Testlet 3 | Testlet 4 | Testlet 5 |
|---|---|---|---|---|---|
| AUD | 39 MCQs | 39 MCQs | 2 TBSs | 3 TBSs | 2 TBSs |
| FAR | 25 MCQs | 25 MCQs | 2 TBSs | 3 TBSs | 2 TBSs |
| REG | 36 MCQs | 36 MCQs | 2 TBSs | 3 TBSs | 3 TBSs |
| BAR | 25 MCQs | 25 MCQs | 2 TBSs | 3 TBSs | 2 TBSs |
| ISC | 41 MCQs | 41 MCQs | 1 TBS | 3 TBSs | 2 TBSs |
| TCP | 34 MCQs | 34 MCQs | 2 TBSs | 3 TBSs | 2 TBSs |
Breaks and appointment length
NASBA says candidates are automatically offered a standardized 15-minute break approximately midway through each section. That standardized break does not reduce the four hours of testing time. Optional breaks are also available between testlets, but those optional breaks do count against testing time. The official NASBA FAQ is the current source for these break rules.
The NASBA Candidate Guide explains that a standard Prometric appointment is longer than the four-hour testing clock because time is allocated for examination login, the standardized break, and the candidate survey. This article treats the four-hour exam-section length as the core format fact; candidates should follow their current Notice to Schedule and Prometric confirmation for appointment-specific instructions.
How CPA Exam scoring works at a high level
AICPA reports scores on a scale from 0 to 99, and candidates need at least 75 to pass each section. The official scoring page stresses that a 75 is not a percentage correct and that the exam is not curved. Scoring uses scaled results and considers both whether responses are correct and the relative difficulty of questions.
AUD, FAR, REG, BAR, and TCP use equal MCQ/TBS weighting: 50% from MCQs and 50% from TBSs. ISC differs because its 2026 blueprint weights MCQs at 60% and TBSs at 40%. This article does not estimate how many questions a candidate can miss, predict a passing score from practice performance, or provide a score-conversion formula.
What this format article does not decide
The CPA Exam is one component of CPA licensure. NASBA's official materials make clear that candidates apply through a jurisdiction, and state boards or their designees control eligibility and licensure requirements. Education prerequisites, application rules, experience requirements, ethics requirements, credit-validity periods, and other licensing conditions can differ by jurisdiction.
Score-release schedules are also separate from exam format. Core and Discipline testing availability and score-release timing can change. Credit-extension or credit-expiration rules are likewise jurisdiction-dependent. Do not infer a state rule from a national format page; verify those issues directly with the appropriate board of accountancy or NASBA service handling your jurisdiction.
CPA Exam 2026 format checklist
- Plan to pass all three Core sections: AUD, FAR, and REG.
- Choose and pass one Discipline: BAR, ISC, or TCP.
- Expect four hours of testing for each section.
- Expect five testlets in every section: two MCQ testlets followed by three TBS testlets.
- Use the 2026 blueprints for the exact item counts and content scope of your section.
- Remember that ISC is the scoring-weight exception at 60% MCQ / 40% TBS.
- Treat 75 as a scaled passing score, not 75% correct.
- Check your jurisdiction separately for eligibility, credit, experience, and licensure rules.
- Recheck AICPA, NASBA, and your jurisdiction before relying on any future testing or score-release schedule.
Frequently asked questions
How many sections are on the CPA Exam in 2026?
You must pass four sections: the three Core sections AUD, FAR, and REG, plus one Discipline section selected from BAR, ISC, or TCP.
How long is each CPA Exam section?
Each section has four hours of testing time.
How many testlets are in each section?
Five. The first two testlets contain MCQs, and the final three contain TBSs.
Are the question counts the same in every section?
No. The 2026 blueprints specify different MCQ and TBS counts for AUD, FAR, REG, BAR, ISC, and TCP.
What score do you need to pass a CPA Exam section?
You need a reported score of 75 or higher. AICPA emphasizes that 75 is not equivalent to 75% correct.
Does the Discipline choice change the CPA license you receive?
No. AICPA states that regardless of which Discipline section you pass, the CPA license is the same. Actual licensure remains subject to jurisdiction-specific requirements.
Does this article tell me whether I am eligible for the CPA Exam?
No. Eligibility and licensure rules are jurisdiction-specific. Check your state board of accountancy or the official NASBA process for your jurisdiction.
