Free CPA Exam notes for all six sections
Three Core sections everyone takes, plus three Disciplines. You pick one Discipline. Each section is 4 hours and needs a score of 75.
- AUD: Auditing and Attestation (Core section, 32 chapters). How auditors plan, gather evidence and report. Judgment heavy, very little math.
- FAR: Financial Accounting and Reporting (Core section, 25 chapters). US GAAP for businesses, not-for-profits and governments. The widest section. Calculations matter.
- REG: Taxation and Regulation (Core section, 24 chapters). Federal tax for individuals and entities, tax procedure, ethics and business law. Updated for OBBBA.
- BAR: Business Analysis and Reporting (Discipline section, 27 chapters). Deeper FAR topics, managerial accounting, data analysis and government accounting.
- ISC: Information Systems and Controls (Discipline section, 19 chapters). IT systems, data, security, privacy and SOC engagements. The most recall based section.
- TCP: Tax Compliance and Planning (Discipline section, 19 chapters). Deeper tax for individuals, entities and planning. Updated for OBBBA.