CPA Exam Subjects 2025 - Know all the 6 Subjects and Curriculum

The Certified Public Accountant course is a trending course in recent times. As the CPA designation popularity grows, students are getting interested in the subjects and core curriculum of CPA exam 2025. The CPA exam has total six subjects - Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG), Business Analytics and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). These six subjects are divided into two groups - Core Examination Section and Discipline Examination Section. The AUF, FAR and REG subjects come under Core Examination Section while BAR, ISC and TCP fall under Discipline Exam Section. Read the complete article for detailed information on CPA exam subjects 2025, CPA exam syllabus 2025, subject-wise curriculum, exam pattern and more.

CPA Exam Subjects 2025

CPA Exam 2025 - Core Examination Section

The CPA exam has a total of three subjects in the Core Examination Section - Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG). These subjects are further divided into several sub-topics. Let us discuss the CPA exam syllabus for these three subjects in detail:

CPA Subjects 2025 - Auditing and Attestation Syllabus

• Section Introduction

• Summary Blueprint

• Area I – Ethics, Professional Responsibilities and General Principles

• Area II – Assessing Risk and Developing a Planned Response

• Area III – Performing Further Procedures and Obtaining Evidence

• Area IV – Forming Conclusions and Reporting

CPA Subjects 2025 - Financial Accounting and Reporting Syllabus

• Section Introduction

• Summary Blueprint

• Area I – Financial Reporting

• Area II – Select Balance Sheet Accounts

• Area III – Select Transactions

CPA Subjects 2025 - Taxation and Regulation Syllabus

• Section Introduction

• Summary Blueprint

• Area I – Ethics, Professional Responsibilities and Federal Tax Procedures

• Area II – Business Law

• Area III – Federal Taxation of Property Transactions

• Area IV – Federal Taxation of Individuals

• Area V – Federal Taxation of Entities (including tax preparation)

CPA Exam 2025 - Discipline Exam Section

There are three subjects in the CPA Discipline Exam Section. The three subjects included in this section are Business Analytics and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). These subjects are then further divided into sub-topics. Let us dive into CPA Discipline Exam section subjects and curriculum in detail:

CPA Subjects 2025 - Business Analysis and Reporting

• Section Introduction

• Summary Blueprint

• Area I – Business Analysis

• Area II – Technical Accounting and Reporting

• Area III – State and Local Governments

CPA Subjects 2025 - Information Systems and Control

• Section Introduction

• Summary Blueprint

• Area I – Information Systems and Data Management

• Area II – Security, Confidentiality and Privacy

• Area III – Considerations for System and Organization Controls (SOC) Engagements

CPA Subjects 2025 - Tax Compliance and Planning

• Section Introduction

• Summary Blueprint

• Area I – Tax Compliance and Planning for Individuals and Personal Financial Planning

• Area II – Entity Tax Compliance

• Area III – Entity Tax Planning

• Area IV – Property Transactions (disposition of assets)

CPA Exam Design and Question Types 2025

The American Institute of CPAs has clearly specified the CPA exam designs and type of questions that will be asked in each of the papers. The CPA exams 2025 are a mix of Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBS). All the six Core and Discipline exams are four hours long. Each of the exams has different weightage of both MCQs and TBSs. The detailed CPA exam design has been given in the table below:

CPA 2025 Exam Design and Questions Type