CPA Exam Core and Discipline model
The CPA Exam has three Core sections every candidate takes, AUD, FAR and REG, plus one Discipline chosen from BAR, ISC and TCP. Each section is 4 hours and needs a score of 75 to pass.
The AICPA Blueprints set the content and skill levels for each section. Credit for a passed section lasts a period set by each state board, now often 30 months.
Example. A candidate heading to a tax firm might take AUD, FAR and REG, and choose TCP as the Discipline.
By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05