CPA Exam Study Plan 2026: Sections, Syllabus, Schedule and How to Prepare

If you've been researching the CPA exam for a while, you may have come across the old CPA exam sections: AUD, BEC, FAR, and REG. BEC Business Environment and Concepts was retired when the AICPA rolled out the CPA Evolution model in January 2024. It no longer exists as a standalone paper, and its content was folded into the new structure. So if your research so far has referenced BEC, that information is outdated.

Under the current model, every candidate takes three Core sections AUD, FAR and REG plus one Discipline section chosen from BAR, ISC or TCP. That's four papers total, each four hours long, each requiring a score of 75 or higher to pass. This is the structure you should be planning around for your 2026 attempt.

Here's a breakdown of the current CPA exam syllabus 2026, covering all four CPA exam sections you'll need to clear.

Core Sections (mandatory for everyone):

• FAR (Financial Accounting and Reporting): Covers US GAAP, financial statement preparation, revenue recognition, leases and governmental and not-for-profit accounting. Most candidates consider this the toughest core paper because of its sheer volume.
• AUD (Auditing and Attestation): Focuses on audit procedures, professional ethics, risk assessment, and internal controls.
• REG (Taxation and Regulation): Tests individual and business taxation, ethics, and business law fundamentals.

Discipline Sections (choose one):

• BAR (Business Analysis and Reporting): An extension of FAR advanced technical accounting, complex revenue recognition, and data analysis. A natural fit if FAR was your strong suit.
• ISC (Information Systems and Controls): Covers IT governance, data management, SOC engagements and cybersecurity-adjacent controls. Works well if you enjoyed the logic in AUD.
• TCP (Tax Compliance and Planning): Deep dives into advanced individual and entity tax planning. A good pick if REG came naturally to you.

Your discipline choice doesn't limit your career afterward a CPA is a CPA regardless of which one you pick. Choose based on where your strengths and interests already lie, not on pass-rate statistics alone.

The CPA exam difficulty level isn't about any single hard topic it's the combination of volume, application-based questions, and time pressure. Each section blends multiple-choice questions with task-based simulations, and in most sections, simulations carry roughly half the score. That means memorization alone won't get you through; you need to apply concepts to realistic scenarios.

FAR is widely regarded as the most demanding section due to its breadth, while ISC tends to have comparatively higher pass rates. Total recommended study time across all four sections typically falls between 1,000 and 1,400 hours, depending on your accounting background and how comfortable you already are with US GAAP and tax concepts. If you're coming from a non-US accounting education, budget extra time upfront to adjust to US-specific standards before diving into practice questions.

Your CPA exam timeline depends on how quickly you clear eligibility requirements and how consistently you study, but most candidates complete all four sections within 12 to 18 months. Here's roughly how that breaks down:

• Eligibility and evaluation (4–8 weeks): Getting your transcripts evaluated by your chosen State Board and receiving your Notice to Schedule (NTS).
• Core sections (6–9 months): Most candidates space AUD, FAR and REG out by 6–10 weeks each, since FAR alone can need 300+ hours of prep.
• Discipline section (2–4 months): Scheduled after all three Core papers are cleared, since Discipline windows only open quarterly.
• Score release and retakes (built into the above): Leave buffer room scores are typically released 1 to 5 weeks after your test date, and you get an 18-month window from your first passed section to clear the rest.

Building this timeline out on paper before you start is one of the simplest ways to stay on track and avoid your 18-month credit window slipping away.

Here's where the CPA exam schedule gets a little more specific between Core and Discipline sections.

• AUD, FAR and REG are available for testing nearly continuously throughout the year at Prometric centers, so you can schedule these whenever you're ready just book at least a few days in advance.
• BAR, ISC and TCP are only offered during month-long quarterly testing windows (roughly January, April, July and October) and you must have cleared all three Core sections before you can register for a Discipline paper.

This is a critical planning detail: if you finish your Core sections right after a Discipline window closes, you could be waiting weeks before your next opportunity. Mapping your Core section completion against the upcoming quarterly window is one of the smartest things you can do early in your CPA exam study plan.

So, how to prepare for CPA exam sections without burning out or falling behind? Here's a study approach that works well for candidates balancing this alongside work or college:

• Start with a realistic study calendar. Block out study hours per section based on its difficulty FAR and REG typically need more hours than AUD or ISC.
• Study Core sections in order of strength, not fear. Many candidates tackle FAR first while their accounting fundamentals are freshest, then move to AUD and REG.
• Use timed mock tests early, not just before the exam. Task-based simulations reward pattern recognition, and the only way to build that is repeated timed practice.
• Review, don't just re-read. After every mock test, spend more time understanding wrong answers than re-reading right ones — that's where the actual score improvement happens.
• Pick your discipline section only after starting Core prep. You'll have a much clearer sense of your strengths once you're a few weeks into FAR, AUD, and REG.
• Get structured mentorship. A study plan built on your own timeline, with a mentor tracking your progress against your Core and Discipline dates, consistently outperforms self-paced study alone.

A study plan built around your background, available hours and the current exam structure is far more effective than following a generic prep calendar built for someone else's schedule.

The CPA exam rewards candidates who prepare with structure, not just effort. If you're ready to move from researching sections and syllabi to actually building a study plan that fits your schedule, NorthStar Academy's mentor-led CPA training gives you exactly that guided prep, realistic timelines, and support through every Core and Discipline section. Start your journey with NorthStar Academy today, and turn your CPA exam prep from a guessing game into a plan you can trust.