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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.
Core Examination Section | Discipline Examination Section |
Auditing and Attestation (AUD) | Business Analytics and Reporting (BAR) |
Financial Accounting and Reporting (FAR) | Information Systems and Controls (ISC) |
Taxation and Regulation (REG) | Tax Compliance and Planning (TCP) |
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:
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
Section Introduction
Summary Blueprint
Area I – Financial Reporting
Area II – Select Balance Sheet Accounts
Area III – Select Transactions
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)
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:
Section Introduction
Summary Blueprint
Area I – Business Analysis
Area II – Technical Accounting and Reporting
Area III – State and Local Governments
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
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)
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:
Section | Section Type | MCQs | TBSs |
Auditing and Attestation (AUD) | Core | 78 | 7 |
Financial Accounting and Reporting (FAR) | Core | 50 | 7 |
Taxation and Regulation (REG) | Core | 76 | 8 |
Business Analytics and Reporting (BAR) | Discipline | 50 | 7 |
Information Systems and Controls (ISC) | Discipline | 68 | 7 |
Tax Compliance and Planning (TCP) | Discipline | 68 | 7 |
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