CPA Exam Changes 2026
CPA Evolution update and what it means for you
The CPA Evolution launched in January 2024, fundamentally changing the exam structure. Instead of four equal sections, candidates now take three core sections plus one discipline section of their choice. Heres what you need to know for 2026.
Last updated: February 1, 2026
The New Exam Structure
CPA Evolution replaced the traditional four-section exam with a "3+1" model. Every candidate takes the same three core sections, then chooses one discipline section that aligns with their career focus.
- FAR (Financial Accounting and Reporting): Core section, 4 hours
- AUD (Auditing and Attestation): Core section, 4 hours
- REG (Regulation): Core section, 4 hours
- Discipline (Choose one): BAR, ISC, or TCP, 4 hours
Discipline Section Options
Your discipline section should align with your career goals. All three options are equally valid for licensure.
- BAR (Business Analysis and Reporting): Advanced accounting, M&A, complex transactions. Best for: audit, advisory, financial reporting
- ISC (Information Systems and Controls): IT audit, cybersecurity, data governance. Best for: IT audit, systems consulting, technology
- TCP (Tax Compliance and Planning): Tax compliance, planning, individual and entity. Best for: tax professionals, general practice
What Changed from the Old Exam
The biggest change is the elimination of BEC (Business Environment and Concepts). BEC content has been redistributed across other sections and the discipline exams.
- BEC eliminated: Content moved to AUD, REG, and discipline sections
- Written communication: Reduced emphasis (no longer a separate BEC component)
- Technology focus: Increased data analytics and IT content throughout
- Specialization: Discipline section allows career-focused testing
Implications for Your Study Plan
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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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