CPA Evolution: 3 Core Sections + 1 Discipline, Explained

What Is the CPA Evolution Model?

CPA Evolution is the licensure model in effect since January 2024 that reorganized the US CPA Exam into a Core-plus-Discipline structure. Every candidate passes three Core sections - AUD, FAR, and REG - then chooses one of three Disciplines: BAR, ISC, or TCP. All four lead to the same single CPA license, so the Discipline you pick does not limit what you can practice.

The redesign replaced the old rigid four-part exam with a model that keeps a shared foundation for every CPA while letting candidates go deeper in one area that matches their work. The rest of this guide breaks down each Core section, each Discipline, how they are formatted and scored, what the pass rates look like, and how to choose - all from the current blueprint and the latest AICPA and NASBA figures.

• •Three Core sections (mandatory for everyone): AUD, FAR, REG.
• •One Discipline (choose exactly one): BAR, ISC, or TCP.
• •Four sections total, one license: the Discipline does not create a specialized or restricted CPA credential.

What Are the Three Core CPA Sections?

Every CPA candidate, regardless of career plan, sits the same three Core sections. They cover the knowledge the AICPA treats as non-negotiable for any newly licensed CPA: auditing, financial accounting, and taxation and regulation. Under CPA Evolution these three form the shared foundation of the exam, and passing all three is mandatory before your license can be issued. There is no way to swap a Core section for a Discipline - the Core is fixed for everyone who sits the exam.

Each Core section runs four hours and blends multiple-choice questions with task-based simulations, the case-style problems that ask you to work through documents, calculations, and spreadsheets. AUD and REG carry the heaviest multiple-choice loads, while FAR is simulation-dense relative to its question count. The full section-by-section breakdown, including task types and a sensible study order, is covered in our CPA exam sections guide.

What Are the CPA Discipline Options: BAR, ISC, and TCP?

After the three Core sections, you choose one Discipline to complete the exam. The Discipline is where CPA Evolution lets you show deeper expertise in the area closest to your work, without narrowing your license. All three - BAR, ISC, and TCP - lead to the identical single CPA credential, and none of them stamps a specialty onto what you are allowed to practice. You sit one Discipline, and you sit it in a quarterly testing window rather than year-round.

The three Disciplines map loosely to three career directions: advanced technical accounting and analysis, technology and controls, and tax. Each is a four-hour exam with its own mix of multiple-choice questions and simulations. Choosing well is mostly a matter of matching the section to your strengths and daily work, which we break down in the next section and in our guide to how hard the CPA Exam is.

How Do the Six CPA Sections Compare?

The six sections share a four-hour length and the same 0-to-99 scoring, but they differ in volume and in how heavily they lean on multiple-choice questions versus simulations. The table below sets the current-blueprint format side by side so you can see where the question load is heaviest and where simulations carry more of your grade. ISC stands out twice: it packs the most multiple-choice questions and it is the only section that does not split scoring evenly between the two formats.

Item counts reflect a summary of the current AICPA blueprint and can shift when blueprints are revised, so treat them as close guidance rather than a fixed contract. The scoring splits are published by the AICPA and are the more stable figure of the two.

How Do You Choose the Right CPA Discipline?

Choosing a Discipline is the one genuinely personal decision in CPA Evolution, and the good news is that it is low-stakes: because all three lead to the same license, there is no wrong choice that closes a career door. The practical goal is to pick the section you are most likely to pass on the first attempt and that overlaps most with the work you already do or want to do.

Start from your daily work and strengths, then weigh the pass-rate and scheduling realities. If you work in tax, TCP reuses knowledge you already have and has posted the highest pass rates. If you sit in technology, IT audit, or controls, ISC plays to that background. If you are aiming at complex technical accounting, financial analysis, or public-company reporting, BAR is the natural fit, though it is also the hardest section by pass rate. Whichever way you lean, check the quarterly window schedule before you commit.

What Are the CPA Pass Rates by Section?

Pass rates under CPA Evolution have settled into a clear and stable pattern across 2025 and into 2026. TCP is consistently the highest, ISC and REG sit in the middle, and AUD, FAR, and BAR are the toughest, with BAR and FAR trading the bottom spot. These are AICPA-reported cumulative figures, and the 2026 column reflects first-quarter cumulative data only, so it will move as more results are added through the year.

Read pass rates as context rather than destiny. They partly reflect who chooses each section - TCP draws tax specialists sitting an exam built on their day job, which lifts its rate - so a high number does not mean the content is easy in absolute terms. Our CPA pass rates guide goes deeper on the trends and what drives them.

How Is the CPA Exam Scored, and How Long Do Credits Last?

Every section is scored on a scale of 0 to 99, and 75 is the passing mark. That 75 is a scaled score that accounts for question difficulty; it is not the percentage of questions you answered correctly, and it is not curved against other candidates in your window. Most sections weight multiple-choice questions and simulations equally at 50/50, with ISC the lone exception at 60/40. You must pass all four sections to qualify for licensure.

Timing and credit rules changed alongside the structure. Core sections (AUD, FAR, REG) now test continuously year-round, with scores released roughly every two to three weeks, while the Disciplines test only in four quarterly windows with scores about six to ten weeks later. Once you pass a section, that credit is valid for 30 months from its score-release date under the rule nearly all jurisdictions adopted in 2024 and 2025 - up from the old 18-month window - and you must clear the remaining sections before the first credit expires. A few boards may still differ, so confirm your window locally.

On cost, NASBA's recommended 2026 figure is about $262.64 per section, roughly $1,050 in section fees for all four first attempts, plus a separate application fee near $96 that varies by state. Because fees and a handful of policies are set per jurisdiction, confirm the exact numbers and your credit window with your own state board. When the stakes are high, Exam Assist supports CPA candidates on pay-after-pass terms - you pay only after you hit your target - and we are independent and not affiliated with the AICPA or NASBA.

• •Passing score: 75 on a 0-to-99 scale - a scaled score, not a raw percentage or a curve.
• •Scoring split: 50/50 multiple-choice to simulations on every section except ISC, which is 60/40.
• •Credit window: passing credits valid 30 months from score release in nearly all jurisdictions - confirm with your board.
• •Testing: Core is continuous year-round; Disciplines test only in January, April, July, and October.