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.
Last reviewed May 28, 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.
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Use a short practice set, bookmark weak spots, and send feedback if anything feels unclear.