Part of the expanding PassProfessor catalog: PassProfessor’s CPA Exam Prep program is in development. There is no CPA question bank to buy yet — we are building one, section by section, around the current CPA Evolution exam. Join the notify list and we will email you when enrollment opens.
This program is part of the expanding PassProfessor catalog — join the notify list and we’ll email you when enrollment opens.
The Uniform CPA Examination is the licensing exam used by U.S. boards of accountancy: four separately taken sections — the three Core sections every candidate must pass (Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation) plus one Discipline section you choose (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning). Each section is 4 hours, and each requires a scaled score of 75 to pass. PassProfessor’s CPA program is being built to prepare you for that exact structure — Core first, your Discipline alongside it — with practice organized by the AICPA’s published CPA Exam Blueprints. Full exam detail is in our CPA exam guide.
What the program will include
Coverage of all four sections you will actually take. The program is being built around the three Core sections — AUD, FAR, and REG — plus all three Discipline options, BAR, ISC, and TCP, so your practice follows the Discipline you choose rather than a one-size-fits-all syllabus. Choosing a Discipline does not limit your license: per the AICPA and NASBA, passing any Discipline leads to the same CPA license.
Practice in both item types the real exam uses. Every CPA Exam section combines multiple-choice questions (MCQs) with task-based simulations (TBSs) — the scenario-based items where you work with exhibits, spreadsheets, and documents. The program is being designed to train both: MCQ practice for knowledge and speed, and simulation-style practice for the applied work that carries half of most sections’ scores.
A study structure that follows the Blueprints. The AICPA publishes CPA Exam Blueprints for each section — content organized by area, group, and topic, with score weightings. The program’s practice is being organized to that same structure, so you can study section by section and area by area instead of working through an undifferentiated question pile.
Enrollment updates through the notify list. The program is in development and enrollment is not open yet. Join the notify list on this page and we will email you when enrollment opens, so you can review the full program before you decide anything.
The real exam at a glance
Current as of October 2026, per the AICPA CPA Exam pages and Blueprints and the NASBA CPA Exam FAQ and Candidate Guide. Eligibility, fees, and credit windows are set by individual state boards of accountancy and vary — see the CPA exam guide for the full picture.
| Uniform CPA Examination | |
|---|---|
| Developed by | American Institute of CPAs (AICPA) |
| Administered with | National Association of State Boards of Accountancy (NASBA), state boards of accountancy, and Prometric test centers |
| Structure | CPA Evolution Core + Discipline model (in effect since January 2024) |
| Sections you must pass | 4 total: 3 Core + 1 Discipline of your choice |
| Core sections (all required) | AUD — Auditing and Attestation; FAR — Financial Accounting and Reporting; REG — Taxation and Regulation |
| Discipline sections (choose 1) | BAR — Business Analysis and Reporting; ISC — Information Systems and Controls; TCP — Tax Compliance and Planning |
| Time per section | 4 hours (16 hours across all four sections) |
| Item types | Multiple-choice questions (MCQs) and task-based simulations (TBSs) in every section |
| Passing standard | Scaled score of 75 on each section (scores reported on a 0–99 scale; 75 is not 75%) |
| Testing availability | Core sections year-round under continuous testing; Discipline sections in quarterly windows (the first month of each quarter, per NASBA) |
| Exam and application fees | Vary by jurisdiction — there is no single national fee; check your state board |
- You take the sections one at a time, in any order. Most candidates study for and sit one section, then move to the next.
- Passing is per section. A 75 in FAR does not offset a 74 in AUD — each of the four sections must be passed on its own.
- Passed-section credit does not last forever. How long credit remains valid is set by your state board and varies by jurisdiction; many states have moved to a 30-month window. Confirm your board’s rule before you plan your sequence.
- The old BEC section is gone. Business Environment and Concepts was retired when CPA Evolution launched in January 2024; its content was redistributed into the Core sections and the new Disciplines. Study materials built around BEC are out of date.
How the planned practice maps to the real exam
The program is being organized section by section, mirroring the structure the AICPA Blueprints publish. The Discipline pairings below reflect how the AICPA and NASBA describe the model: each Discipline deepens a related Core area.
| Real exam section | What it tests | How the program will cover it |
|---|---|---|
| AUD — Auditing and Attestation (Core) | Audit and attestation engagements, professional responsibilities and ethics, assessing risk and developing a planned response, performing procedures and obtaining evidence, and forming conclusions and reporting | Core practice organized by AUD Blueprint areas, mixing MCQs with simulation-style audit scenarios |
| FAR — Financial Accounting and Reporting (Core) | Financial reporting, financial statement accounts, transactions, and state and local government accounting concepts | Core practice organized by FAR Blueprint areas, with heavy worked-problem practice for computational topics |
| REG — Taxation and Regulation (Core) | Ethics and professional responsibilities in tax practice, business law, and federal taxation of individuals, entities, and property transactions | Core practice organized by REG Blueprint areas, separating tax compliance topics from business law so each can be drilled independently |
| BAR — Business Analysis and Reporting (Discipline, builds on FAR) | Deeper financial reporting and analysis, technical accounting topics, financial planning, and data analytics | Discipline practice for candidates who choose BAR, sequenced after or alongside FAR |
| ISC — Information Systems and Controls (Discipline, builds on AUD) | Information systems, IT auditing, data management, security and privacy, and SOC engagements | Discipline practice for candidates who choose ISC, sequenced after or alongside AUD |
| TCP — Tax Compliance and Planning (Discipline, builds on REG) | Advanced individual and entity tax compliance and planning, and property transactions | Discipline practice for candidates who choose TCP, sequenced after or alongside REG |
How to use it (planned study loop)
- Join the notify list today. When the program opens, you will be emailed first.
- Pick your sequence. Decide your section order and your Discipline early — your Discipline choice (BAR, ISC, or TCP) shapes the second half of your study plan, and pairing a Discipline with its related Core section is the sequencing the model was designed for.
- Study one section at a time. Work through that section’s Blueprint areas, drilling weak areas before moving on.
- Practice both item types under time. A section is 4 hours; pacing across MCQ testlets and simulations is a skill of its own, separate from knowing the material.
- Sit the real section while it is fresh, then start the next section promptly — your passed-section credit window, set by your state board, is already running.
Frequently asked questions
How many sections are on the CPA Exam? Four sections must be passed: the three Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one Discipline section you choose from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). This Core + Discipline structure, called CPA Evolution, has been in effect since January 2024.
How long is each CPA Exam section? Each section is 4 hours long, for 16 hours of testing across all four sections. Per NASBA, candidates are offered a standardized 15-minute break about midway through each section that does not count against testing time; optional breaks between testlets do count against the clock.
What score do I need to pass the CPA Exam? A scaled score of 75 on each section. Scores are reported on a 0–99 scale, and a scaled 75 is not the same as answering 75% of the questions correctly — scores reflect a weighted combination of your MCQ and task-based simulation performance. Each section must be passed separately; scores do not average.
Who is eligible to take the CPA Exam? Eligibility is set by each state board of accountancy, not by a single national rule. Most states require 150 semester hours of education for licensure — the long-standing “150-hour rule” — while many allow candidates to sit for the exam earlier, commonly after a bachelor’s degree with specified accounting and business coursework (often around 120 hours). Specific coursework, residency, and other requirements vary by state, and some states have been adding alternative pathways. Always confirm the current rules with the board in the state where you seek licensure.
How much does the CPA Exam cost? There is no single national fee. Per NASBA, the total cost combines application and administration fees charged through your jurisdiction with the per-section examination fees, and the amounts vary by jurisdiction. Additional fees apply for testing in Guam or at international locations. Your state board’s application materials are the authoritative source for what you will pay.
When can I take the CPA Exam? Core sections (AUD, FAR, REG) are offered year-round under continuous testing at Prometric test centers. Per NASBA, Discipline sections (BAR, ISC, TCP) can currently be scheduled only in the first month of each quarter. You schedule after your board finds you eligible and you receive a Notice to Schedule (NTS); NASBA recommends scheduling well in advance — about 45 days — and appointments must be booked at least five days ahead.
What is a Notice to Schedule (NTS)? The NTS is the authorization NASBA or your board issues once you have been found eligible and have paid the required fees for a section. It is your ticket to schedule that section with Prometric, and you must bring it to the test center; the name on your identification must match the name on your NTS exactly. An NTS is valid for a limited period that varies by jurisdiction, and it covers one section — under CPA Evolution, candidates sign up for sections individually.
Does my choice of Discipline limit my CPA license? No. The AICPA and NASBA are explicit that the Discipline you choose does not restrict your practice or your license — passing BAR, ISC, or TCP each leads to the same full CPA license. Choose based on your strengths, coursework, and the work you expect to do, not out of concern that one choice licenses you more narrowly than another.
What happened to the BEC section? Business Environment and Concepts (BEC) was retired when the CPA Evolution exam launched in January 2024. Its content was redistributed into the Core sections and the new Discipline sections. If your study materials still treat BEC as a current section, they predate the current exam.
If I fail a section, how soon can I retake it? Under continuous testing, per NASBA, you may retake a failed section shortly after receiving your score — the practical limits are the time to receive the score, re-register, obtain a new NTS, and find an available appointment. Fees apply again for the retake, and how long your other passed sections’ credit remains valid is governed by your state board’s credit window.
When will PassProfessor’s CPA program be available, and how much will it cost? The program is in development and no launch date or price has been announced. We will not publish a question count or a price until the bank is built and verified. Join the notify list on this page and we will email you when enrollment opens.
Disclaimer
PassProfessor is an independent exam-preparation provider. This program is exam preparation only: it is not affiliated with the American Institute of CPAs (AICPA), the National Association of State Boards of Accountancy (NASBA), Prometric, or any state board of accountancy, and it provides no education credit toward any state’s CPA eligibility or licensure requirements. All practice questions, when the program is published, will be original PassProfessor material written to the published CPA Exam Blueprints; they are not actual exam questions.