The Certified Public Accountant (CPA) exam is the professional benchmark that separates accounting graduates from licensed CPAs. Understanding what each section of the exam covers is one of the most important steps in building toward licensure.
According to the National Association of State Boards of Accountancy (NASBA), the Uniform CPA Examination exists to protect the public interest “by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants.” That standard is intentionally high, and the exam’s structure reflects the full range of knowledge a practicing CPA is expected to hold. Because the exam covers a broad range of accounting, auditing, reporting and tax concepts, successful candidates often look for graduate programs that reinforce the same content areas while helping them meet CPA licensure requirements.
For accounting graduates looking to satisfy the 150-hour education requirement and prepare for the exam at the same time, the AACSB-accredited online Master of Professional Accountancy (MPAcc) program at Pittsburgh State University is specifically structured to do both. This article breaks down all four CPA exam sections — the three Core sections every candidate must pass and the one Discipline section each candidate selects — and maps each one to the Pitt State MPAcc curriculum.
What Changed About the CPA Exam in 2024?
In 2024, the American Institute of Certified Public Accountants (AICPA) and NASBA launched CPA Evolution, a redesigned framework that replaced the previous four-section exam with a structure built around three required Core sections and one Discipline section candidates select based on their career focus. The redesign allows candidates to demonstrate deeper expertise in a chosen area while maintaining the broad accounting foundation expected of all CPAs. Every candidate must pass Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG), then choose one of three Discipline sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP).
Each section is four hours long and includes a mix of multiple-choice questions (MCQs) and task-based simulations (TBSs). Understanding what each section tests for and how a graduate accounting program maps to those areas is the clearest path to building an effective preparation plan.
What Does the Auditing and Attestation Section Cover?
AUD covers the full auditing process, from engagement planning through final reporting across four content areas: Ethics, Professional Responsibilities and General Principles (15–25%), Assessing Risk and Developing a Planned Response (25–35%), Performing Further Procedures and Obtaining Evidence (30–40%) and Forming Conclusions and Reporting (10–20%). The section includes 78 MCQs and 7 TBSs, with the heaviest weighting on the evidence-gathering work that defines most of what auditors do in practice.
Pitt State’s Financial Statement Auditing course prepares candidates for each of these content areas, covering “assessment of financial accounting system risks and controls, professional auditing standards, auditors’ ethical and legal responsibilities, and other assurance services provided by public accountants” — a near-direct parallel to AUD’s four content areas.
What Does the Financial Accounting and Reporting Section Cover?
FAR covers financial reporting frameworks across three entity types — public and non-public for-profit businesses, not-for-profit organizations and government entities — making it the broadest Core section. Its 50 MCQs and 7 TBSs span Financial Reporting (30–40%), Select Balance Sheet Accounts (30–40%), and Select Transactions (25–35%).
Two MPAcc courses at Pitt State map directly to this coverage: Financial Statement Analysis, which focuses on using corporate financial statements to make business and investment decisions with emphasis on critical thinking and analytical skills, and Financial Strategy, which extends that preparation into the capital budgeting and financial planning topics tested in FAR’s Select Transactions area.
What Does the Taxation and Regulation Section Cover?
The REG section of the exam covers federal tax law, business law and professional ethics across five content areas, with the heaviest weighting on Federal Taxation of Individuals (23–32%) and Federal Taxation of Entities (23–33%). The section includes 72 MCQs and 8 TBSs — the highest task-based simulation requirement of any Core section — reflecting the complexity of tax situations CPAs navigate throughout their careers.
Two Pitt State courses build these competencies: Tax Research develops the primary-source analysis skills that underpin REG’s Ethics and Federal Tax Procedures content area, and Income Tax Transactions covers tax transactions that impact individuals and business entities, including selected topics in capital gains transactions, corporate transactions and partnerships.
What Are the CPA Exam Discipline Sections?
Candidates select one Discipline section as part of the four-section exam structure but may schedule exams in varying orders depending on state rules and study plans. The Discipline section you select should reflect your intended career path, as each one tests a distinct body of knowledge.
- BAR is built for candidates moving into financial analysis, public company reporting or government and nonprofit accounting.
- ISC is designed for those specializing in IT audit, data management or technology-adjacent accounting roles.
- TCP is the path for candidates focusing on complex tax compliance and personal financial planning.
Choosing the right Discipline early — before finalizing your exam application — helps align your study plan with the areas where your MPAcc coursework gives you the strongest foundation. Unlike the Core sections, the Discipline sections are not interchangeable, so it is worth confirming your choice with an advisor before submitting your Notice to Schedule.
What Does Business Analysis and Reporting Cover?
BAR extends FAR’s financial reporting foundation into the advanced analysis work that senior accounting professionals do. Its 50 MCQs and 7 TBSs span Business Analysis (40–50%), Technical Accounting and Reporting (35–45%), and State and Local Governments (10–20%).
Three MPAcc courses at Pitt State cover BAR’s full scope. Financial Statement Analysis develops the comparative analysis skills central to the Business Analysis content area; Governmental and Nonprofit Accounting addresses the State and Local Governments component directly, covering “accounting procedures for state and local governmental entities and nonprofit organizations, emphasizing generally accepted accounting principles (GAAP)”; and Financial Strategy covers the capital budgeting and planning topics in the Technical Accounting and Reporting area.
What Does Information Systems and Controls Cover?
ISC covers information systems and data management, security and privacy controls and System and Organization Controls (SOC) engagements, making it the most technology-focused of the four CPA exam sections. It is the right Discipline for candidates heading into IT audit, systems assurance or roles at the intersection of accounting and technology. The section’s 82 MCQs and 6 TBSs span Information Systems and Data Management (35–45%), Security, Confidentiality and Privacy (35–45%) and Considerations for SOC Engagements (15–25%).
ISC also uses a 60/40 MCQ-to-TBS scoring weighting, unlike the 50/50 split in all other sections. Pitt State’s Financial Statement Auditing course provides the most direct preparation for ISC’s SOC Engagements content area through its coverage of assurance services provided by public accountants. This category specifically includes the SOC examination procedures and reporting requirements ISC task-based simulations are most likely to test for.
What Does Tax Compliance and Planning Cover?
TCP builds on REG’s tax foundation by shifting focus to higher-complexity, nonroutine transactions and planning strategy. Its 68 MCQs and 7 TBSs cover Tax Compliance and Planning for Individuals and Personal Financial Planning (30–40%), Entity Tax Compliance (30–40%), Entity Tax Planning (10–20%), and Property Transactions (10–20%).
Income Tax Transactions is the primary MPAcc course for TCP preparation, covering “nonroutine” transactions including capital gains, corporate transactions, and partnerships — topics that map directly to TCP’s entity compliance and planning content areas. Tax Research builds the primary-source analysis skills needed to navigate the complex federal tax issues TCP tests, particularly in the individual compliance and personal financial planning areas where sophisticated multi-year strategies require careful authority analysis.
How Is the CPA Exam Scored?
A score of 75 on a scale of 0 to 99 is the passing threshold for every CPA exam section. According to the AICPA-CIMA, that score reflects a calibrated minimum competency threshold established through psychometric analysis — not simply answering 75 percent of questions correctly. On all sections except ISC, MCQs and TBSs each count for 50 percent of the score.
Pass-rate data can help candidates understand which sections historically present the greatest challenge and where additional preparation may be beneficial. The table below shows cumulative 2025 pass rates and Q1 2026 pass rates for each section.
| Section | 2025 Pass Rate | Q1 2026 Pass Rate |
| AUD | 48.21% | 47.80% |
| FAR | 42.12% | 43.46% |
| REG | 63.12% | 66.65% |
| BAR | 41.94% | 41.30% |
| ISC | 67.79% | 66.79% |
| TCP | 77.65% | 79.28% |
FAR and BAR consistently show the lowest pass rates — a reflection of their broad technical scope — while TCP and ISC show the highest across both periods. Lower pass rates do not necessarily mean a section is impossible to pass, but they may indicate broader content coverage or greater technical complexity. And these figures reflect the full population of test-takers, not a subset with graduate-level accounting preparation.
How Does the Pitt State MPAcc Program Prepare You for the CPA Exam?
Pitt State’s online MPAcc program curriculum is built directly around CPA exam content. It is described as “directly aligned with CPA exam topics including auditing and attestation, tax research and regulations, financial statement analysis, governmental accounting and financial strategy.” That alignment is backed by AACSB International accreditation, a credential that only 6 percent of institutions offering business degrees worldwide have earned. That standard is maintained through ongoing peer review of curriculum quality, faculty qualifications and student outcomes.
The Pitt State online MPAcc program also resolves the education gap that prevents many accounting graduates from sitting for the exam: completing the 30-credit program satisfies the 150-semester-hour education requirement in most U.S. states. Offering multiple start dates throughout the year and designed to be completed in as few as 12 months, the program enables candidates to move from admission to licensure eligibility without delaying the start of their CPA exam preparation.
What Career Opportunities Come With CPA Licensure?
CPA licensure prepares professionals for in-demand roles in public accounting, corporate finance, government accounting, internal audit and tax advisory — fields where the credential is often a functional requirement for advancement, not just a differentiator. According to the U.S. Bureau of Labor Statistics (BLS), accountants and auditors earned a median annual wage of $81,680 in May 2024, with the field projected to grow 5 percent from 2024 to 2034 and about 124,200 openings projected each year over the decade.
Graduates of the Pitt State MPAcc program qualify for a range of roles including auditor, tax accountant, internal auditor, financial analyst, cost accountant, financial reporting analyst and governmental accountant, among others. The program pairs advanced coursework in taxation, auditing and financial reporting with the 150 credit hours most states require for CPA licensure.
Why Exam Preparation and Graduate Education Should Be the Same Decision
The CPA exam’s four-section structure — three Core sections that all candidates must pass, plus one Discipline section that reflects a chosen area of specialization — is designed to verify that every licensed CPA holds both a broad technical foundation and deeper expertise in at least one field. Understanding what each section covers, how it’s scored and which Discipline section best matches your career goals turns the exam from an abstract requirement into a concrete preparation plan. The 2024 CPA Evolution changes make that planning more intentional because the Discipline you choose now shapes how you’re recognized professionally.
For accounting graduates who want CPA exam preparation built into their advanced degree, the right MPAcc program does more than satisfy the 150-hour requirement. It covers the same technical content the exam tests for — auditing standards, financial reporting frameworks, tax research methods, governmental accounting and financial analysis — at the same level of depth the exam demands and prepares candidates to pass with the specialized preparation that graduate-level study provides.
Explore how the online Master of Professional Accountancy at Pittsburg State University prepares you for every section of the CPA exam.
Frequently Asked Questions About CPA Exam Sections
The questions below address the most common points of confusion for accounting graduates preparing to sit for the CPA exam. Whether you’re working out how many sections to prepare for, which Discipline section to choose or how your MPAcc fits into the licensing timeline, the answers here will help you approach each decision with a clearer picture.
How many sections are on the CPA exam?
The CPA exam consists of four sections: three required Core sections and one Discipline section of the candidate’s choosing. Every candidate must pass Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG). Candidates then select one of three Discipline sections — Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP) — based on their career focus. Candidates who enjoy financial statement analysis and reporting may prefer BAR, while those interested in technology and controls may find ISC a better fit. Students pursuing careers in tax planning and advisory services often benefit most from TCP.
Which CPA exam section is the hardest to pass?
Based on pass rates, FAR and BAR are consistently the most challenging sections, posting cumulative 2025 pass rates below 43%, the lowest of any section on the exam. Both cover technically demanding content across a broad scope: FAR spans three different financial reporting frameworks, while BAR adds advanced financial analysis and government accounting. The section that presents the most difficulty for any individual candidate, however, depends heavily on that person’s academic background and preparation depth.
How long do I have to pass all four CPA exam sections?
Most candidates have between 18 and 30 months to complete all four sections, depending on their state. NASBA recommends the 30-month window, and many jurisdictions have adopted it. But the specific policy varies, so candidates should confirm their state board’s rules before sitting for their first section.
Does completing a master’s in accounting satisfy the 150-hour CPA requirement?
In most states, yes. All states require CPA candidates to complete 150 semester hours of college education — 30 hours more than a standard bachelor’s degree provides. Pitt State’s 30-credit MPAcc program satisfies that additional education requirement in most U.S. states when combined with an undergraduate accounting degree. Candidates should verify their specific state board’s requirements before assuming eligibility since the rules vary by jurisdiction.
Which CPA Discipline section should I choose?
The right Discipline section depends on your career goals. BAR is a strong fit for candidates heading into financial analysis, public company reporting or government and nonprofit accounting. ISC is designed for candidates specializing in IT audit, data management, cybersecurity or technology-adjacent accounting work. TCP is built for candidates who want to focus on complex, high-stakes tax compliance and planning. The content your graduate coursework covered most deeply and the roles you’re targeting are the clearest guide to which Discipline will serve your career best.
About Pitt State’s Online Master of Professional Accountancy Program
Understanding the CPA exam structure early allows candidates to align their coursework, study strategy and career goals before beginning the licensing process. The online Master of Professional Accountancy at Pittsburg State University is a 30-credit graduate program delivered entirely online in seven-week course formats, with multiple start dates available throughout the year. The program is built for working accounting professionals, with no residency requirements or in-person attendance obligations, and can be completed in as few as 12 months.
Admission requires a bachelor’s degree in accounting from a U.S.-accredited institution, a minimum 3.0 GPA and a resume, with no GMAT or GRE required. The program is housed in the Gladys A. Kelce College of Business at Pittsburg State University.
