How to Strategically Approach Each Section of the CPA Exam

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Author: Gia Tims, Communications & Digital Media Specialist
Posted: April 1, 2026

Taking the Uniform CPA Exam requires a bit of strategy and planning beyond studying. To start, understanding the four sections of the Exam will help candidates establish a study flow and allow them to focus on one set of materials at a time. Each section of the Exam is four hours long with a total testing time of 16 hours. Below is a breakdown of the Exam’s Core and Discipline sections.

Core Sections (all required):

Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)

Discipline Sections (one required):

Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance Planning (TCP)

Each section is comprised of a variety of content, including multiple-choice questions (MCQs) and task-based simulations (TBSs). To understand the content of each Exam section, the AICPA provides Exam Blueprints that outline content organized by area, group and topic along with score weighting by section. The Blueprints are published one to two times per year to help candidates learn more about how and what they will be tested on.

Candidates can also expect to find the following information for each Exam section within the Blueprints:

Sample task statements
Skill levels for tested tasks
Reference materials that support sample task statements
Number of items you must complete regarding MCQs and TBSs

It is strongly recommended that candidates review both the AICPA Exam Blueprints and the NASBA Candidate Guide while creating their Exam study strategy. Approaching each section with a plan will guide candidates to success!