2026 CPA Exam Guide

Plan the exam before the exam plans you.

Use this page to compare sections, understand the 2026 score-release calendar, and build a realistic study plan before you commit to an exam date.

Section snapshot

What candidates are facing in 2026

Pass rates below are the AICPA's first-quarter 2026 results. Study time is a planning range, not an official AICPA statistic; use it to budget your calendar, then adjust to your background.

Sources: AICPA pass rates, AICPA 2026 score-release schedule, and NASBA score information.

Section	Type	Q1 2026 pass rate	Planning study time	Testing availability
AUD	Core	47.80%	90–120 hrs	Continuous
FAR	Core	43.46%	120–150 hrs	Continuous
REG	Core	66.65%	90–120 hrs	Continuous
BAR	Discipline	41.30%	120–150 hrs	Jan / Apr / Jul / Oct only
ISC	Discipline	66.79%	70–100 hrs	Jan / Apr / Jul / Oct only
TCP	Discipline	79.28%	70–100 hrs	Jan / Apr / Jul / Oct only

Core sections

2026 target score-release dates

Exam file by Jan 23Feb 10

Exam file by Feb 14Feb 24

Exam file by Mar 9Mar 17

Exam file by Mar 31Apr 9

Exam file by Apr 23May 7

Exam file by May 16May 27

Exam file by Jun 8Jun 16

Exam file by Jun 30Jul 10

Exam file by Jul 23Aug 7

Exam file by Aug 15Aug 25

Exam file by Sep 7Sep 15

Exam file by Sep 30Oct 9

Exam file by Oct 23Nov 10

Exam file by Nov 15Nov 24

Exam file by Dec 8Dec 16

Exam file by Dec 31Jan 12, 2027

Discipline sections

Testing windows and release dates

Jan 1–31 Scores target Mar 13

Apr 1–30 Scores target Jun 16

Jul 1–31 Scores target Sep 11

Oct 1–31 Scores target Dec 15

The AICPA labels these as target release dates, and NASBA notes that taking an exam on a cutoff date does not guarantee your score appears on that exact target date.

What this means

For most candidates, FAR is the biggest calendar commitment.

AUD is a sensible early section if you want a live beta to start with now. If you are choosing a Discipline later, ISC and TCP currently combine higher pass rates with shorter planning ranges than BAR, though the right choice still depends on your strengths.

Start with AUD