CPA Exam Changes 2026
New blueprints, OBBBA tax law, and what actually changed this year
Two real changes hit the CPA exam in 2026: updated blueprints took effect January 1, and the One Big Beautiful Bill Act (OBBBA) became testable on REG and TCP starting July 1. The 3-core-plus-1-discipline structure from the 2024 CPA Evolution is unchanged. Here is what each change means for your study plan, based on the AICPA's own policy documents.
Last updated: July 27, 2026
What Actually Changed in 2026
The exam structure did not change this year. What changed is the content: the AICPA Board of Examiners approved revised blueprints on August 18, 2025 (effective January 1, 2026), and set July 1, 2026 as the date the One Big Beautiful Bill Act becomes testable on the two tax-heavy sections. If your review course materials predate these dates, check that they have been updated before you rely on them.
- January 1, 2026: revised blueprints take effect for all six sections
- July 1, 2026: OBBBA provisions with 2024 and 2025 effective dates become testable on REG and TCP
- June 30, 2026: last day the AICPA tested pre-OBBBA provisions that were scheduled to sunset in 2025
- Later OBBBA provisions phase in each calendar quarter, six months after their effective dates
The January 2026 Blueprint Update, Section by Section
The AICPA's own summary states the revisions "are not intended to significantly change the nature or scope of the content eligible for testing" in any section. They are clarifications and reference updates, so you do not need to relearn anything — but a few details are worth knowing.
- AUD: references updated to the AICPA Quality Management standards, with added emphasis on entity-level controls and external confirmations
- FAR: fair value measurement testing scope clarified between FAR and BAR; a retired AICPA practice aid removed from the references
- REG: a new section assumption added so OBBBA deduction changes could become testable without reissuing the blueprints; cost recovery task clarified
- BAR: fair value task swapped to align with the FAR scope clarification
- ISC: references refreshed (renamed SOC 1 guide, HIPAA definitions, version-neutral NIST Privacy Framework, new PCI DSS guide) and change management tasks expanded
- TCP: same OBBBA assumption as REG, and one international tax task removed — those concepts are no longer eligible for testing on TCP
OBBBA on the Exam: The July 1, 2026 Cutover
The One Big Beautiful Bill Act was signed July 4, 2025, and rewrote large parts of the Internal Revenue Code. The AICPA Board of Examiners approved a specific testing policy on September 18, 2025: provisions with effective dates in 2024 and 2025 became eligible for testing on REG and TCP on July 1, 2026. Anyone sitting for REG or TCP now is tested under OBBBA law.
- Provisions effective in 2024 or 2025 (including enactment-date provisions): testable on REG and TCP since July 1, 2026
- Provisions with later effective dates: testable in the calendar quarter beginning six months after each provision's effective date
- Old law that was scheduled to sunset in 2025: was testable only through June 30, 2026
- The AICPA called this a planned deviation from its usual new-pronouncements policy, to give candidates time to prepare
- Practical takeaway: your REG and TCP materials must reflect OBBBA — 2025-edition tax content is now wrong on the exam
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Claim Becker deal →The Exam Structure (Unchanged Since 2024)
CPA Evolution replaced the old four-section exam in January 2024 with a "3+1" model, and that structure carries through 2026. Every candidate takes the same three core sections, then chooses one discipline. One scheduling wrinkle: discipline sections are administered only during the first month of each quarter (January, April, July, October), while core sections test year-round.
- Core (everyone takes all three): FAR, AUD, REG — 4 hours each
- Discipline (choose one): BAR, ISC, or TCP — 4 hours, offered January/April/July/October only
- BEC no longer exists; its content lives in AUD, REG, and the disciplines
- All three disciplines lead to the same CPA license
Implications for Your Study Plan
The 2026 changes mostly affect candidates taking the tax sections and anyone using older study materials.
- Taking REG or TCP: confirm your course has shipped OBBBA-updated content — every major provider updated for July 1, 2026
- Using 2024-2025 materials: the blueprint refinements are minor, but pre-OBBBA tax content is now actively wrong
- Scheduling a discipline: plan around the quarterly windows (first month of each quarter only)
- Choosing a discipline: pass rates currently run TCP ~80%, ISC ~67%, BAR ~44% (2026 cumulative through Q2)
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Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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