The 2026 CPA exam has three Core sections everyone takes (AUD, FAR and REG) and one Discipline section you choose (BAR, ISC or TCP). Each section is scored 0 to 99, you need 75 to pass, and you have to pass all four within a 30-month rolling window (AICPA). The clock starts when you pass your first section, not when you first sit, so plan your schedule before you start testing.
I built FreeFellow's CPA section because accounting students kept telling me that study materials cost almost as much as the exam itself.
The six sections
Every section is a 4-hour sitting: two testlets of multiple-choice questions, then three testlets of task-based simulations (AICPA).
| Section | Type | Multiple choice | Simulations | Time |
|---|---|---|---|---|
| AUD (Auditing and Attestation) | Core | 78 | 7 | 4 hours |
| FAR (Financial Accounting and Reporting) | Core | 50 | 7 | 4 hours |
| REG (Taxation and Regulation) | Core | 72 | 8 | 4 hours |
| BAR (Business Analysis and Reporting) | Discipline | 50 | 7 | 4 hours |
| ISC (Information Systems and Controls) | Discipline | 82 | 6 | 4 hours |
| TCP (Tax Compliance and Planning) | Discipline | 68 | 7 | 4 hours |
AUD is the most conceptual Core section, with less calculation and more judgment. A lot of the questions ask what the auditor should do next, so learn the flow of an audit rather than memorizing standards one at a time. FreeFellow has 1,363 free AUD questions to practice with.
FAR is widely considered the hardest Core section, mostly because of how much material it covers. Government and not-for-profit accounting is a real share of the exam, so don't skip it. There are 1,440 free FAR questions, and I explain how FAR's simulations work in a separate post.
REG is detailed tax rules applied to specific situations, with multi-step calculations full of phase-outs and limits. Many questions hinge on knowing a specific number, so build a reference sheet of rates and thresholds as you go, and use flashcards. There are 1,160 free REG questions on FreeFellow.
Of the Discipline sections, BAR covers financial statement analysis, projections and valuation, ISC covers IT audit, cybersecurity and SOC engagements, and TCP is advanced individual and entity tax. FreeFellow has free questions for all three: BAR (1,325), ISC (1,037) and TCP (1,095).
How to choose your Discipline section
Start with where your career is headed
If you're going into audit, take BAR or ISC. If you're going into tax, take TCP. If you're going into advisory, IT audit or systems consulting, take ISC. For a financial reporting career, take BAR.
If you're undecided, take BAR
BAR is the most general-purpose of the three, so it's the one to pick if you haven't settled on a direction yet.
Hours, order and practice
| Section | Study hours | Typical period |
|---|---|---|
| FAR | 100 to 120 | 8 to 10 weeks |
| AUD | 80 to 100 | 6 to 8 weeks |
| REG | 80 to 100 | 6 to 8 weeks |
| Discipline | 50 to 70 | 4 to 6 weeks |
Most candidates need 300 to 400 hours across all four sections and finish in 6 to 12 months. The usual order is FAR first, since it's the hardest, then AUD, which overlaps with FAR on financial statement concepts, then REG, with your Discipline section last because it needs the fewest hours. Some candidates start with their strongest section instead, to lock in one passing score early, and that works too.
Spend your time working questions rather than rereading. Aim for at least 500 per Core section and 300 per Discipline section, with some of them timed and simulations included. Track your accuracy by topic, and once you're at 85% or better on a topic, move your time to the ones where you're under 70%.
A free account on FreeFellow gets you all 7,420 CPA practice questions across the six sections, each with a step-by-step solution, plus written lessons, mixed practice and a readiness score. Fellow, the paid tier, adds timed mock exams, task-based simulations, flashcards and analytics.