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    CPA Exam Subjects 2026 - Know all the 6 Subjects and Curriculum
    • CPA Exam Subjects 2026 - Know all the 6 Subjects and Curriculum

    CPA Exam Subjects 2026 - Know all the 6 Subjects and Curriculum

    Sansar Singh ChhikaraUpdated on 07 Feb 2026, 02:55 PM IST

    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 2026. 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 2026, CPA exam syllabus 2026, subject-wise curriculum, exam pattern and more.

    This Story also Contains

    1. CPA Exam Subjects 2026
    2. CPA Exam 2026 - Core Examination Section
    3. CPA Exam 2026 - Discipline Exam Section
    4. CPA Exam Design and Question Types 2026
    CPA Exam Subjects 2026 - Know all the 6 Subjects and Curriculum
    CPA Exam Subjects 2026

    CPA Exam Subjects 2026

    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)

    CPA Exam 2026 - 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 2026 - 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 2026 - Financial Accounting and Reporting Syllabus

    • Section Introduction

    • Summary Blueprint

    • Area I – Financial Reporting

    • Area II – Select Balance Sheet Accounts

    • Area III – Select Transactions

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    CPA Subjects 2026 - 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 2026 - 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 2026 - 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 2026 - 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 2026 - 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 2026

    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 2026 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 Question Types

    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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