Preparing For US CPA Exam 2027 BEC Section Updates In Study Materials

New CPA Exam Structure: Changes for CPA Syllabus What is new in CPA syllabus 2027? 2027 CPA Exam Pattern: Study Plan

The US CPA is a top professional certification in accounting and finance, granted by the AICPA. Conferred by the AICPA, candidates need to pass the CPA exam to obtain the CPA license for professional practice. CPA candidate must pass the four-part Uniform CPA exam (AUD, FAR, BEC, REG) within an 18-month window.

This CPA Evolution introduces the "Core + Discipline" model, which is set to become functional from January 1, 2027. The 2027 BEC section of the Uniform CPA examination will be replaced by new disciplines, namely, Tax Compliance & Planning (TCP), Business Analytics & Reporting (BAR), and Information Systems & Controls (ISC). As far as AUD, FAR, and REG are considered, they will now be considered as "Core exam" section.

The 2026-2027 CPA exam evolution aims to standardize the exam while deepening subject knowledge. It emphasizes advanced Information Technology skills, risk assessment, system governance, and accounting analytics. The 2026-2027 changes align CPA skills with the needs of Big Four firms and other global accounting companies.

The CPA exam 2024-2025 Evolution will follow a Core + Discipline exam sections, which entails that the Uniform CPA exam without losing credit shall now have three sections and one discipline section. BAR, ISC, and TCP (discipline sections) will now replace the BEC section, and they will be regarded as the "discipline" sections. Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) shall now be considered as "core" sections tested on the exam. While the three core sections are mandatory for all, candidates can choose one discipline out of the three discipline sections, that is, BAR, ISC, and TCP for the CPA exam in 2024.

The aud section of the CPA exam tests a candidate's knowledge of auditing processes, ethics, professional responsibilities, risk assessment, and procedures for conducting audits, reviews, and attestation engagements.

The far section will be tested on the CPA exam to test candidates based on their knowledge and skills in auditing, taxation, and accounting required to become a US CPA in the journey to becoming a CPA. Additionally, every CPA candidate will be required to have further depth in the knowledge of one of the three discipline subjects. The BAR section is an extension of FAR, while the ISC section is an extension of AUD, and the TCP is a continuation of the REG core. So, CPA candidate can choose their discipline based on their knowledge and skills.

To sum it up, the new CPA blueprint of each section is as follows:

• Core Sections (all 3 are mandatory)

1. Auditing and Attestation (AUD) 
2. Financial Accounting and Reporting (FAR)
3. Taxation and Regulation (REG)

• Discipline Sections (choice of any 1)

1. Business Analytics and Financial Reporting (BAR)
2. Information Systems and Controls (ISC)
3. Tax compliance and Planning (TCP) 

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The number of exams required to take does not change with the new changes to the CPA exam, but the introduction of a new section can make you wonder how the Uniform CPA exam format will change. The US CPA exam shall be a 4-part test with a total of 16 hours. However, different sections will have different types of questions.

The new format, as per the current CPA exam changes, is as follows:

With the newly licensed CPAs exam changes aboard and the elimination of the BEC section from the CPA syllabus, it can be confusing as well as challenging to cope with the changing exam format and syllabus. This is especially true for candidates who are in the middle of preparation and are planning to take the BEC exam soon. While the BEC section is going away, it may not be completely done away with.

Here's a summary to know about the CPA exam 2026-2027 combinations offered by the AICPA exam blueprints, which can help you understand which new discipline section may be best for you

• AUD+FAR+REG+BAR: If you have a deep interest in core accounting subjects and wish to specialize in them, this is the best option for you. 
• AUD+FAR+REG+ISC: If you enjoy auditing and have a knack for technology, this is perfect for you.
• AUD+FAR+REG+TCP: If taxation and regulations are your strengths, this is the perfect way to showcase your skills. 

CPA Changes 2027: CPA Study Material

With the addition of discipline sections exam data may be hard to find. Therefore, it is best to enroll yourself in a comprehensive CPA USA certification course where you can not only benefit from the relevant study materials and guides but also get guidance and expertise from industry experts to guide you through the discipline sections. It would enhance your chances of clearing the CPA exam in 2027 and gain exam credits.

 Prepare for The New CPA Exam

CPA Exam Changes 2027 will be a huge change for candidates who are currently in their 18-month exam window. Even though the BEC section will exist after December 31, 2027, the credits obtained by clearing the exam before this date will get carried over to next year. Any of the four exams taken before January 2027 will allow carrying over credits without discrimination where the exam duration is four hours. Therefore, candidates must plan their study time and prepare for any scenario to align their exam schedule as per the changes to the content and their comfort.

There are three important dates to look out for:

October 1: Last day NASBA will process notices to schedule (NTS) for first-time BEC candidates. November 12: The last day NASBA will process NTS for BEC re-exam candidates. December 15: Last day to sit for any section of the CPA Exam in 2027, including BEC.

To look for US CPA exam score release dates and updates, please keep track of the exam dates provided for a particular testing region.

Now that you have an idea of when to schedule your exam, here's how you can plan your exams in 2027.

If you are planning to schedule your exams before January 2027, you should go first with the one you are most comfortable with. Even if you do not want to take all the exams this year but still want to pass the BEC section, you can schedule any exam for later in 2027 within your 18-month exam window.

Now, you know that each discipline section is related to one of the core sections, it is recommended to take the discipline section exam immediately after its related core section exam. 

How to Choose a Discipline Section BAR, TCP, & ISC?

The key to choosing the right discipline section to pass your CPA evolution exam in 2026-2027 is to choose the one that you feel like you're most likely to pass easily. If you're confused, taking up BAR can be the best choice as its contents have the most similarity with the university-level curriculum. If you have a strong foundational knowledge of taxation, TCP might be better. Remember, any discipline you take will lead you to one common goal the CPA License. There's a bonus option here in case you fail; you can try again with a different discipline. 

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The AICPA and NASBA is introduced to the new disciplines as part of the CPA Evolution 2027 to align the accounting curriculum with the requirements of business analysis and reporting. These changes aim to instill an understanding of accounting and finance to train US CPAs. NorthStar Academy (NSA), in association with Examly, offers the best study guides and reference material to sit for the CPA exam 2025. Enroll yourself in a US CPA certification course today and get your hands on the updated CPA exam guides and CPA exam reviews along with training and guidance from expert mentors such as M. Irfat Sir, who has helped over 15,000 candidates clear the US CPA exam so far.

So, if you are looking for the best CPA study guides and want to learn more about the CPA, you are in the right place! Enroll today and equip yourself with the necessary skills to tackle the CPA exam in 2027!