How to Choose Your CPA Exam Discipline

Not sure which exam to take? Follow our guide to choosing your Discipline!

As a CPA candidate, you’re required to take your choice of one of the three CPA Exam Discipline sections in addition to all three Core exam sections. The Discipline exams are designed to focus on the knowledge and in-demand skills that newly licensed CPAs need for their careers in the real world.

As you consider which Discipline to take, ask yourself these questions:

1. Do you feel more confident about passing one of the exams?
2. Are there any topics you’re already more knowledgeable about?
3. Do any of the topics require skills you already have or want to develop?
4. Do you have a certain area you’d like to specialize in for your career?

Remember, no matter which Discipline you choose you’ll be able to practice professionally in any area. Try not to put too much pressure on this decision. You can treat it as an opportunity to test out a career path without being forced to commit to that specific area for your entire career. The most important thing is that you pass your exam, so pick whichever Discipline you feel confident about and interested in.

Keep reading for our overview of each CPA Discipline, or select a Discipline below to get started!

Business Analysis & Reporting

Information Systems & Controls

Tax Compliance & Planning

Business Analysis and Reporting (BAR)

The CPA BAR Discipline exam section tests business analysis, technical accounting and reporting, and state and local governments. The exam content may have a data analytics focus and assess topics such as financial risk management and financial planning techniques, including projections.

Content Area	Allocation
Business Analysis	40–50%
Technical Accounting and Reporting	35–45%
State and Local Governments	10–20%

As you’re weighing your options, it’s worth considering how each Discipline tests you and how the exams are graded. BAR has 50 multiple-choice questions and 7 task-based simulations, and they’re scored with equal weighting (50% for each). Candidates are assessed at three skill levels that rise in difficulty: Remembering and Understanding, Application, and Analysis. BAR assesses candidates most heavily in the Application skill level, followed by Analysis, and then Remembering and Understanding.

BAR Content Groups/Topics

Business Analysis

Technical Accounting and Reporting

State and Local Governments

Business Analysis Content Groups/Topics

Current period/historical analysis, including the use of data
Prospective analysis, including the use of data

Technical Accounting and Reporting Content Groups/Topics

Indefinite-lived intangible assets, including goodwill
Internally developed software
Revenue recognition
Stock compensation (share-based payments)
Research and development costs
Business combinations
Consolidated financial statements
Derivatives and hedge accounting
Leases
Public company reporting topics
Financial statements of employee benefit plans

State and Local Governments Content Groups/Topics

Format and content of the financial section of the annual comprehensive financial report
Deriving government-wide financial statements and reconciliation requirements
Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation in governmental entity financial statements

Choose the BAR Discipline if:

You have a background in financial accounting

If you’re already working in the financial accounting field, the BAR content would be similar to the topics you’re already working with, plus it could help you bolster your knowledge and specialization in those areas.

You recently took Advanced Financial Accounting classes

If you’re a recent college student, BAR aligns with what you learned in your Advanced Financial Accounting classes, so you already have a leg up on preparing for the BAR exam.

FAR is your strongest Core exam

The BAR exam tests advanced Financial Accounting topics similar to the content tested on the Financial Analysis and Reporting (FAR) Core CPA Exam, so if you’ve already taken FAR and scored well, it’s a good idea to select BAR as your Discipline. You should also plan to sit for BAR immediately after passing FAR while the related content is still fresh in your memory.

BAR is probably a good choice for you if you’re interested in the topics and potential careers listed below.

Topic Areas

Assurance or advisory services
Technical accounting
Financial risk management
Data analytics
Financial operations management
Technical accounting and reporting
State and local government accounting
Financial statement analysis and reporting

Potential Careers

Auditor in public accounting firm
Corporate accountant
Controller
Chief accountant
CEO/CFO

CPA BAR Pass Rates

CPA BAR Exam Format

CPA BAR Pass Rates

BAR Pass Rates by Year
Year	2024	2025
Percentage	39%	38%*

*2025 Pass Rate Based off of Q1 Only

CPA BAR Exam Format

BAR Time Allocation by Testlet
Testlet	Format	Question Count	Time (in minutes)
1	MCQ	25	37 min.
2	MCQ	25	37 min.
3	TBS	2	40 min.
15-minute break (does not count toward total exam time)
4	TBS	3	60 min.
5	TBS	2	40 min.
Extra Time			26 min.
Total		50 MCQs / 7 TBSs	240 min.

Information Systems and Controls (ISC)

The CPA ISC Discipline Exam tests candidates on information systems, data management, SOC engagements, security, confidentiality, and privacy.

Content Area	Allocation
Information Systems and Data Management	35–45%
Security, Confidentiality and Privacy	35–45%
Considerations for System and Organization Controls (SOC) Engagements	15–25%

It’s also important to note that the ISC exam differs from the other two Disciplines in the amount of questions and how they are weighted for scoring. ISC has 82 MCQs worth 60% and 6 TBSs worth 40%. The ISC exam also assesses candidates more in the Remembering and Understanding skill level, whereas BAR and TCP assess more heavily in the Application skill level.

ISC Content Groups/Topics

Information Systems and Data Management

Security, Confidentiality and Privacy

Considerations for SOC Engagements

Information Systems and Data Management Content Groups/Topics

Information systems
Data management

Security, Confidentiality and Privacy Content Groups/Topics

Regulations, standards and frameworks
Security
Confidentiality and privacy
Incident response

Considerations for System and Organization Controls (SOC) Engagements Content Groups/Topics

Considerations specific to planning and performing a SOC engagement
Considerations specific to reporting on a SOC engagement

Choose the ISC Discipline if:

You have a background in information systems and data management

If you’re an accounting professional already working in these areas, the ISC exam is a good fit for you since you already have hands-on experience with the topics tested.

You recently took Information Systems, Advanced Auditing, or IT classes

If you’re a recent graduate and enjoyed these classes, you’ll also enjoy the content tested in the ISC exam. Plus, you already have foundational knowledge that will help you pass!

AUD is your strongest Core exam

The ISC exam tests topics that are similar to the Auditing & Attestation (AUD) exam, so if AUD is your best scoring area or covers the content you’re the most interested in, ISC would be a good fit for you. It’s also a good idea to plan to sit for ISC right after you pass AUD since you’ll already be familiar with the related content tested on both exams.

If any of the topics and potential careers listed below interest you, ISC may be the best Discipline for you!

Topic Areas

Information systems
Information security
Business processes
IT audits
SOC engagements
Cybersecurity

Potential Careers

IT auditor
Data manager
CIO/CTO
Data engineer/Data scientist

CPA ISC Pass Rates

CPA ISC Exam Format

CPA ISC Pass Rates

ISC Pass Rates by Year
Year	2024	2025
Percentage	76%	61%*

*2025 Pass Rate Based off of Q1 Only

CPA ISC Exam Format

ISC Time Allocation by Testlet
Testlet	Format	Question Count	Time (in minutes)
1	MCQ	41	51 min.
2	MCQ	41	51 min.
3	TBS	1	20 min.
15-minute break (does not count toward total exam time)
4	TBS	3	60 min.
5	TBS	2	40 min.
Extra Time			18 min.
Total		82 MCQs / 6 TBSs	240 min.

Tax Compliance and Planning (TCP)

The CPA TCP Discipline exam assesses your knowledge of tax compliance and planning for individuals and businesses, personal financial planning, and property transactions. It ensures you’re prepared with the knowledge you would need as a newly licensed CPA working in the tax field.

Content Area	Allocation
Tax Compliance and Planning for Individuals and Personal Financial Planning	30–40%
Entity Tax Compliance	30–40%
Entity Tax Planning	10–20%
Property Transactions (disposition of assets)	10–20%

The TCP exam is structured and graded similarly to BAR, but it has more multiple-choice questions. TCP has 68 MCQs and 7 TBSs which are scored with equal weighting at 50% each. For TCP, candidates are assessed most heavily at the Application level, followed by Analysis, and then Remembering and Understanding.

TCP Content Groups/Topics

Individuals and Personal Financial Planning

Entity Tax Compliance

Entity Tax Planning

Property Transactions

Tax Compliance and Planning for Individuals and Personal Financial Planning Content Groups/Topics

Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income and estimated taxes
Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)
Gift taxation compliance and planning
Personal financial planning for individuals

Entity Tax Compliance Content Groups/Topics

C corporations
S corporations
Partnerships
Trusts
Tax-exempt organizations

Entity Tax Planning Content Groups/Topics

Formation and liquidation of business entities
Tax planning for C corporations
Tax planning for S corporations
Tax planning for partnerships

Property Transactions (disposition of assets) Content Groups/Topics

Nontaxable disposition of assets
Amount and character of gains and losses on asset disposition and netting process
Related party transactions, including imputed interest

Choose the TCP Discipline if:

You have a tax background

If you already have solid foundational knowledge in tax or already work in the tax field, you’re already ahead of the game!

You recently took Advanced Tax classes

If you’re a recent college grad who took Advanced Tax classes, you’re already familiar with topics that will be tested on TCP.

REG is your strongest Core exam

TCP tests advanced tax topics similar to the content in the Regulation (REG) exam, so if REG is your strongest Core exam topic, it’s a good idea to take the TCP exam. You should plan on sitting for TCP immediately after passing REG while the tax content is still fresh for you.

Plus, if you’re interested in any of the topics and career paths listed below, it would be a good fit for you personally!

Topic Areas

Personal financial planning
Property transactions
Advanced entity tax compliance/planning
Advanced individual tax compliance

Potential Careers

Tax analyst
Tax compliance officer
Corporate tax manager
Tax practice entrepreneur

CPA TCP Pass Rates

CPA TCP Exam Format

CPA TCP Pass Rates

TCP Pass Rates by Year
Year	2024	2025
Percentage	57%	75%*

*2025 Pass Rate Based off of Q1 Only

CPA TCP Exam Format

TCP Time Allocation by Testlet
Testlet	Format	Question Count	Time (in minutes)
1	MCQ	34	42 min.
2	MCQ	34	42 min.
3	TBS	2	40 min.
15-minute break (does not count toward total exam time)
4	TBS	3	60 min.
5	TBS	2	40 min.
Extra Time			16 min.
Total		68 MCQs / 7 TBSs	240 min.

Read our infographic breaking down the Disciplines and how to choose yours!

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Frequently Asked Questions

About the CPA Exam Disciplines

Do I have to pass all three Core exams before taking my Discipline exam?

No, you’re not required to pass all of the Core sections before your chosen Discipline section. You can take the CPA Exam sections in any order.

When is the best time to take my Discipline exam?

Each Discipline exam tests content that aligns with one of the Core exams, so it’s a good idea to take your chosen Discipline next after you pass the related Core exam.

Take BAR right after you pass FAR
Take TCP right after you pass REG
Take ISC right after you pass AUD

Can I switch Disciplines?

If you fail a Discipline exam, you can switch Disciplines when you sit again. You’ll only be allowed to have credit for passing one Discipline though, so once you pass you can’t take a different Discipline exam.

Do I have to practice in the area of my Discipline in my career?

No, passing a certain Discipline exam does not mean you’ll be restricted to practicing in that area.

Does my Discipline determine my rights to practice?

The Discipline you choose won’t limit your rights to practice professionally. You’ll have the same rights, privileges, and responsibilities as any other licensed CPA.

Is one Discipline easier than the others?

NASBA and the AICPA crafted all three discipline exams to be equally challenging. But depending on your personal background, knowledge, and existing skills, you might have a head start on the topics covered in a particular Discipline section.