CPA Exam Sections

How to pass each section of the CPA exam

The CPA exam has four sections: three core sections everyone takes — FAR, AUD, and REG — plus one Discipline you choose from BAR, ISC, or TCP. Here’s what each one covers and how to pass it around a full-time job with The Smarter System.

Core sections

Everyone takes all three.

FAR Financial Accounting & Reporting The broadest core section. What’s tested, and how to get through it without drowning in detail. How to pass FAR →Buy FAR — $349
AUD Auditing & Attestation A core section that rewards understanding over memorization. How to actually think like an auditor. How to pass AUD → Buy AUD — $349
REG Taxation & Regulation Core tax and business law. The high-yield topics that show up again and again. How to pass REG → Buy REG — $349

Disciplines

Choose one.

Which Discipline should you take? →
BAR Business Analysis & Reporting A Discipline option. Who should pick it, and how to prepare. How to pass BAR → Buy BAR — $349
ISC Information Systems & Control A Discipline option. Who it’s the right fit for, and what to focus on. How to pass ISC → Buy ISC — $349
TCP Tax Compliance & Planning A Discipline option. The best pick for tax-minded candidates — here’s why. How to pass TCP → Buy TCP — $349

Not sure which Discipline to choose? Start free and we’ll help you build the plan.

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