CPA Evolution: Core + Discipline Explained
The CPA Exam moved to a Core + Discipline model under CPA Evolution [VERIFY the effective date and current structure with NASBA/AICPA]. If you are deciding which sections to sit, here is how the model is organized.
Three Core sections (everyone takes these)
- AUD — Auditing and Attestation
- FAR — Financial Accounting and Reporting
- REG — Taxation and Regulation
These cover the knowledge every newly licensed CPA is expected to have, regardless of specialty.
One Discipline section (you choose one)
You pick one of three Discipline sections to demonstrate deeper expertise [VERIFY current Discipline names and scope]:
- BAR — Business Analysis and Reporting
- ISC — Information Systems and Controls
- TCP — Tax Compliance and Planning
Passing any one Discipline, plus the three Core sections, leads to the same CPA license — your choice of Discipline does not restrict what you can practice.
How to choose your Discipline
| If your path leans toward… | Consider |
|---|---|
| Financial reporting, technical accounting, analysis | BAR |
| IT audit, SOC engagements, controls, data | ISC |
| Tax preparation, planning, advisory | TCP |
Pick the Discipline that overlaps most with your day job or target role — you will study faster on familiar ground, and the skills transfer directly to your work.
Map your strengths with our diagnostic practice questions, then choose a course in our best CPA review courses.
Educational overview only. Confirm the current exam structure with official NASBA/AICPA sources. Not affiliated with AICPA.