Exam changes
What changed on the CPA exam in 2024
By Joey Arnold, CPA · Last updated August 24, 2026
Source: NASBA CPA Exam transition policy, current as of August 2026.
The restructure is old news. The problem is that most of the people giving you advice sat the old exam.
Anyone who passed before January 2024 took BEC. That’s a large share of every firm — your senior, your manager, the partner who tells you how he did it. What they remember is accurate about an exam that no longer exists, and they usually don’t know which parts of their advice expired.
What changed in January 2024
Before 2024 the exam was four sections: AUD, BEC, FAR and REG. Everyone took the same four.
Since January 2024 it’s three core sections everyone takes — AUD, FAR and REG — plus one discipline you choose from BAR, ISC and TCP. Still four sections. But one of them is now yours to pick, and BEC is gone.
The discipline replaced BEC directly. It is not an extra section, and it is not a specialization requirement.
Five things you’ll still hear from people who passed before 2024
“Take BEC first — it’s the easiest one.” BEC doesn’t exist. There is no consensus easy section anymore, because the fourth section is different for different candidates.
“Practice your written communication.” Written communication tasks only ever appeared on BEC, where they carried 15% of the score. They went away with it. No current section asks you to write anything.
“Pick your discipline carefully — it decides what kind of CPA you are.” It doesn’t. NASBA is explicit: whichever discipline you pass, the model “leads to a full CPA license, with rights and privileges consistent with any other CPA.” That includes signing audit reports. The discipline is a question of which section you’re most likely to pass, not which career you’re committing to. How to choose →
“Everyone takes the same exam, so pass rates tell you who’s struggling.” Not since 2024. Candidates self-select into disciplines, so the population sitting BAR isn’t the population sitting TCP. Discipline pass rates say as much about who chose the section as about the section. More on reading pass rates →
“You’ve got 18 months from your first pass.” Maybe — and this is the one on the list that might still be right for you, which is exactly what makes it dangerous. Credit expiration is set by your state board, and several boards changed theirs after 2024. The person telling you this is quoting the rule that applied to them, in their state, at the time. Check yours before you plan a sequence around it. Requirements by state →
What didn’t change
Nearly everything else, which is why the old advice still mostly works.
All four sections are still four hours. Still five testlets — multiple-choice first, then task-based simulations. Still 75 to pass, on the same scaled scoring. Still the same optional 15-minute break after testlet 3. Full format breakdown →
FAR is still the section people find hardest, and it’s still the one most candidates are told to sit first. The advice to get FAR out of the way early survived the restructure intact.
If you have credit from before 2024
If you passed BEC and still hold that credit, you don’t take a discipline at all. BEC counts as your fourth section and you’re finished once the three cores are done.
If your BEC credit expired, you’re on the current structure like everyone else and you’ll pick a discipline. Sections you passed before 2024 keep whatever expiration date they already had — the transition didn’t reset or extend them.
What this means if you’re starting now
Practically: ignore anything you’re told about BEC, ignore anything about writing, and don’t let anyone tell you a discipline choice narrows your license.
Take the rest of the advice seriously. The people who passed before 2024 know things worth knowing about studying, sequencing and how much time this actually takes. They’re wrong about the map, not the terrain.
Where to start
The current structure is the only one you need to learn. Start with the section you’re sitting first.
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