FocusFlow LabHow the CPA Exam is structured
Since January 2024, the CPA Exam has three core sections that everyone takes, plus one discipline section you choose:
- Core: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), and Taxation and Regulation (REG).
- Discipline (pick one): Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
Each section is a 4-hour exam, and you need a score of 75 to pass. You take them one at a time, in any order, and must pass all four within your state’s credit window. That window used to be 18 months in every state; many states now allow 30 months. Check your own board of accountancy’s rules before you plan.
Which order to take them in
There’s no required order, but these approaches work well for most candidates:
- FAR first if you have the most time now. It’s usually the longest section, and it gives you a base for the others.
- Pair related sections. REG and TCP overlap on tax, and FAR and BAR overlap on financial reporting, so taking them back to back saves review time.
- Put your busiest work season on your shortest section, or leave a gap. Don’t start FAR in the middle of busy season.
How long each section takes
| Section | Common study hours | Weeks, studying part time | Free plan |
|---|---|---|---|
| FAR | 100 to 180 | 8 to 12 | FAR study plan |
| AUD | 90 to 150 | 6 to 10 | AUD study plan |
| REG | 90 to 150 | 6 to 10 | REG study plan |
| Discipline (BAR, ISC or TCP) | roughly 80 to 150 | 6 to 10 | Use the study schedule maker |
These are common planning ranges, not official figures. Your accounting background and how recently you studied each topic move you up or down.
A full timeline
Studying part time while working, most candidates finish all four sections in about 12 to 18 months:
- Months 1 to 3: FAR. Book your exam date before you start, so the plan has an end.
- Months 4 to 6: AUD or REG.
- Months 7 to 9: the other core section.
- Months 10 to 12: your discipline section, paired with the core section it overlaps most.
Leave a week or two between sections to rest, and keep a buffer before your credit window closes in case you need to retake one.
Plan each section week by week
Each free section plan builds a week-by-week schedule from your exam date and the hours you have, weighted to the AICPA blueprint, with simulations in the second half:
Studying while working is mostly a focus problem. Short, protected blocks with your phone in another room beat long, distracted evenings. The Pomodoro timer helps.
Source: AICPA & CIMA. CPA Exam blueprints and CPA Evolution, aicpa-cima.com. NASBA. CPA Exam information and credit window rules by jurisdiction, nasba.org.