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AICPA exams

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Exams
1
Questions
180

Question sets

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Certification paths

How the certifications fit together

Core

Required for all candidates under CPA Evolution

  • Auditing and AttestationAUD4-hour core section
  • Financial Accounting and ReportingFAR4-hour core section
  • Taxation and RegulationREG4-hour core section

Discipline

One discipline section is chosen after core requirements

  • Business Analysis & ReportingBAR4-hour discipline section
  • Information Systems & ControlsISC4-hour discipline section
  • Tax Compliance & PlanningTCP4-hour discipline section

What changed

The timeline

  1. 2019-07-01

    Auditing and Attestation blueprint published: AICPA publishes an AUD section blueprint and details of content areas and task structure.

  2. 2023-01-04

    CPA Evolution redesign announced: AICPA releases redesigned CPA blueprints aligned to CPA Evolution and announces the model shift toward three required core sections plus one discipline choice.

  3. 2023-12-15

    Legacy transition closeout date announced: Last day of testing for prior current sections was communicated as December 15, 2023 in the redesign transition materials.

  4. 2024-01-01

    CPA Evolution model launch: CPA Evolution-aligned model launches with three core sections and one chosen discipline section.

  5. 2025-01-01

    Blueprint release for exam year 2025: AICPA resource page lists the Uniform CPA Examination Blueprints effective January 1, 2025.

  6. July 23, 2025

    UAA adds third CPA licensure pathway

  7. October 14, 2025

    Retired FAR TBS listed

  8. 2026-01-01

    Blueprint release for exam year 2026: AICPA resource page lists the Uniform CPA Examination Blueprints effective January 1, 2026 and summary-of-changes material.

  9. September 18, 2026

    AUD retired task-based simulation listed

  10. January 1, 2027

    California AB 1175 CPA route opens

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