CPA US Exam Core Section - AUD, FAR, and REG NEW 2026

About this course

NEW 2026 CPA US ExamThe CPA exam is a substantial undertaking and the final step to becoming a certified public accountant (CPA).Before taking the exam, aspiring CPAs must pass undergraduate and graduate-level classes in accounting, business law, and general studies. The exact courses and grades needed will vary between states. Many states require work experience as well.Once those requirements have been met, the last step to becoming a CPA is taking and passing the Uniform CPA Examination.Prior to 2024, the CPA Exam consisted of four sections that all candidates had to pass:Auditing and Attestation (AUD)Business Environment and Concepts (BEC)Financial Accounting and Reporting (FAR)Regulation (REG)The current format includes these three Core exams:Auditing and Attestation (AUD)Financial Auditing and Reporting (FAR)Taxation and Regulation (REG)Candidates must also pass one of three Discipline sections. Each one is centered on more specialized knowledge and skills gained in the Core sections:Business Analysis and Reporting (BAR)Information Systems and Controls (ISC)Tax Compliance and Planning (TCP)CPA Exam StructureThe core and discipline sections are each four (4) hours long and have multiple-choice questions (MCQs) and task-based simulations (TBSs). Written communication (WC) questions are no longer included on the CPA Exam.Most of the core and discipline sections have equal score weighting for MCQs and TBSs (50% for each). In ISC, however, the score weight is 60% for MCQs and 40% for TBSs.Core section - Auditing and Attestation (AUD)Area I: (15–25%) I. Ethics, ProfessionalResponsibilities And General PrinciplesEthics, Independence and Professio