AUD - Auditing and Attestation
AUD tests audit planning, risk assessment, internal control, evidence, reporting, ethics, and professional responsibilities. It is wording-heavy, so careful reading matters.
Practice AUD questionsCPA exam sections
CPA exam sections explained in plain English
The CPA exam has three Core sections and one Discipline section. You must pass AUD, FAR, REG, and one of BAR, ISC, or TCP. The right order depends on your background, timeline, and confidence. If you already have a primary course, use this guide to choose a section, then add a lower-cost practice layer for more reps.
Last reviewed August 26, 2026. World of Accountants is independent and not affiliated with the AICPA, NASBA, Becker, NINJA, UWorld, or Gleim.
FAR - Financial Accounting and Reporting
FAR covers financial statements, recognition and measurement, leases, bonds, consolidations, government accounting, and nonprofit accounting. It is usually the broadest content commitment.
Practice FAR questionsREG - Regulation
REG focuses on tax, ethics, professional responsibilities, business law, individual taxation, entity taxation, and property transactions. Memorization matters, but so does applying rules to facts.
Practice REG questionsBAR, ISC, and TCP
BAR leans toward business analysis and reporting. ISC leans toward information systems and controls. TCP leans toward tax compliance and planning. Choose based on strengths, not only pass-rate headlines.
CPA section questions
Frequently asked questions
Know what each section covers before you commit to an order or study plan.
What are the six CPA Exam sections?
The CPA Exam has three Core sections, AUD, FAR, and REG, plus one Discipline section chosen from BAR, ISC, or TCP. Candidates take all three Core sections and one Discipline section.
How do I choose between BAR, ISC, and TCP?
Choose the Discipline that fits your background and target work. BAR emphasizes analysis, reporting, and business performance; ISC emphasizes systems, controls, and technology; TCP emphasizes tax compliance and planning.
How should I start studying for a CPA Exam section?
Start with a small diagnostic set, identify the topics behind your misses, learn the controlling rules from your main course, and use targeted practice plus cumulative review to test whether the skill transfers.
Make it actionable
Use this CPA section choice page as a next-step checklist.
Search traffic only helps if the page answers the question and moves a candidate into a useful study action. This section connects the overview above to practice, review, and a clear way to judge whether the advice is working. Treat it as a small checkpoint before you return to questions, not as another page to read passively. Keep the next action narrow so the visit becomes a study session.
Next move
Read the section summaries, try a short set in two possible sections, then compare which misses feel most repairable.
Already have a CPA course?
Keep Becker, UWorld, or Roger for instruction and use World of Accountants as a lower-cost practice supplement for extra reps, Lite TBS, distractor reasoning, bookmarks, flashcards, and weak-area review. See how the supplement fits.
What to watch
Choose the order that fits background, deadline, and weak-area recovery instead of copying someone else's sequence.
Review habit
After the next set, write one short note about the miss pattern you saw. A page becomes useful when it changes the next question set, the next bookmark review, or the next topic you retest.
When to move on
Move on when the next action is obvious. If the page helped you pick a topic, a section, a retake habit, or an exam-day routine, the next step is practice and review.
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Put this into practice today
Use a short practice set, bookmark weak spots, and send feedback if anything feels unclear.