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Discipline SectionCPA Exam 2026· Last updated: July 27, 2026

ISC Exam Guide

Information Systems and Controls

67%
Pass Rate
60-100
Study Hours
82
MCQs (60%)
6
TBSs (40%)

Quick Answer

ISC (Information Systems and Controls) has a 67% pass rate and requires 60–100 study hours. It uniquely weights MCQs at 60% (vs 50% in other sections) and covers IT governance, cybersecurity frameworks, and SOC engagements. Ideal for tech-savvy candidates. [Surgent](/reviews/surgent) and UWorld Roger CPA offer the strongest ISC-specific content.

Covers IT and data governance, assurance/advisory services regarding business processes, internal control testing, and information system security.

Pass Rate Insight: Second-highest discipline pass rate, with unique 60/40 MCQ/TBS weighting. Good for tech-savvy candidates.

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Exam Format & Time Management

Exam Structure

Duration4 hours
Multiple Choice Questions82 (60% weight)
Task-Based Simulations6 (40% weight)
Optional Break15 minutes (after testlet 3)

Recommended Pacing

Time per MCQ~1.8 minutes
Time per TBS~16 minutes
MCQ Testlets2 testlets × 41 questions
TBS Testlets3 testlets (varies by section)

Testlet Progression

Testlet 1: MCQsTestlet 2: MCQsBreak (Optional)Testlets 3-5: TBSs

Content Blueprint

AreaContentWeighting
IInformation Systems and Data Management35-45%
IISecurity, Confidentiality, and Privacy35-45%
IIIConsiderations for SOC Engagements15-25%

Key Topics Tested

  • Data collection methods and techniques
  • Data storage: data warehouse, data lake, data mart
  • IT governance frameworks
  • HIPAA Security and Privacy Rules
  • GDPR scope and principles
  • PCI DSS requirements
  • NIST Cybersecurity Framework
  • SOC 1, SOC 2, SOC 3 engagements

Study Tips for ISC

  1. 1Focus on remembering and understanding — 55-65% of skills tested at this level
  2. 2Study regulatory frameworks: HIPAA, GDPR, PCI DSS, NIST are critical
  3. 3ISC has MORE MCQs (82) but FEWER TBSs (6) than other sections
  4. 4Time management: ~1.5 minutes per MCQ, prioritize MCQ accuracy
  5. 5Practice with full-length mock exams to build familiarity with IT terminology

Free · 5 questions · ~90 seconds

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ISC Frequently Asked Questions

ISC doesn't require coding or deep technical skills. It tests knowledge of IT frameworks, security concepts, and SOC engagements. Non-technical candidates can succeed with proper study.
TCP has the highest pass rate (roughly 80%), and ISC (67%) is significantly easier than BAR (44%). ISC's 60/40 MCQ weighting benefits candidates who are strong at multiple choice questions.
CISA, CISSP, and Security+ have significant overlap. Candidates with these certifications often find ISC content familiar, especially security and controls topics.
SOC engagements make up 15-25% of ISC. You'll need to understand SOC 1, SOC 2, and SOC 3 report types and their appropriate uses.

Other Exam Sections

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4-page guide with topic sequences, weekly timeline, and practice tracker for all 60–100 hours of ISC prep.

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