CPA US Exam Discipline Section - BAR, ISC, and TCP NEW 2026

CPA Exam 2026: Your Path to Certification

The CPA exam is the crucial final step to becoming a Certified Public Accountant (CPA). Before you can sit for this challenging exam, you'll need a solid academic foundation, typically requiring undergraduate and graduate coursework in accounting, business law, and general studies. State requirements vary, and many states also mandate relevant work experience.

Understanding the New CPA Exam Structure (2026)

The Uniform CPA Examination has undergone significant changes. The current format features three Core exams and one Discipline exam. This structure allows for a more focused assessment of key accounting and business skills.

Core Exams:

• Auditing and Attestation (AUD): Focuses on auditing procedures, standards, and reporting.
• Financial Accounting and Reporting (FAR): Covers financial statement preparation and analysis.
• Taxation and Regulation (REG): Assesses knowledge of tax laws and regulations.

Discipline Exams (Choose One):

• Business Analysis and Reporting (BAR): This new discipline section emphasizes data analytics, business combinations, and financial reporting.
• Information Systems and Controls (ISC): Focuses on the intersection of auditing and information technology, covering data security, controls, and IT risk management.
• Tax Compliance and Planning (TCP): An expanded version of the REG core exam, concentrating on individual and business tax compliance and planning.

CPA Exam Section Details & Weighting

Each Core and Discipline section is four hours long and consists of multiple-choice questions (MCQs) and task-based simulations (TBSs). Written Communication (WC) questions have been removed.

• MCQs & TBSs Weighting: Most sections have equal weighting (50% each) for MCQs and TBSs.
• ISC Exception: The ISC section has a higher weighting for MCQs (60%) and TBSs (40%).

Deep Dive into the Discipline Sections

Business Analysis and Reporting (BAR)

The BAR section assesses your ability to analyze business data and prepare reports. Key topics include:

• Business Analysis (40-50%): Analyzing current and prospective business performance using data.
• Technical Accounting and Reporting (35-45%): Business combinations, revenue recognition, stock compensation, indefinite-lived assets, consolidated financial statements, derivatives, and leases.
• State and Local Governments (10-20%): Financial reporting requirements for governmental entities.

Information Systems and Controls (ISC)

The ISC section explores the role of information systems and internal controls in modern business. It covers:

• Information Systems and Data Management (35-45%): Data management, information systems architecture.
• Security, Confidentiality, and Privacy (35-45%): Data security, privacy regulations, incident response.
• SOC Engagements (15-25%): System and Organization Controls (SOC) planning and reporting.

Tax Compliance and Planning (TCP)

The TCP section is a comprehensive assessment of tax knowledge, covering:

• Tax Compliance and Planning for Individuals & Personal Financial Planning (30-40%): Individual income tax, tax planning, and personal financial planning.
• Entity Tax Compliance (30-40%): Tax compliance for C corporations, S corporations, partnerships, and trusts.
• Entity Tax Planning (10-20%): Tax planning strategies for business entities.
• Property Transactions (10-20%): Tax implications of asset sales and related party transactions.

Preparing for the CPA Exam

Successfully navigating the CPA exam requires dedicated study and preparation. Understanding the new exam structure and focusing on the key topics within each section is essential. Resources like review courses and practice questions can significantly improve your chances of passing.