CPA Evolution

The legacy CPA Exam included four mandatory exams that all candidates took: AUD, BEC, FAR and REG. In 2024, the CPA Evolution Exam will include three core exams (AUD, FAR and REG) and one discipline exam of your choosing (either BAR, ISC or TCP). No longer will each candidate take the same four exams. While the names of the core exams remained the same, the content of each has changed.

Content from the legacy exam has been realigned, and some (like BEC) has been sprinkled throughout CPA Evolution exam parts. Technology, digital acumen, and data analytics are now a core component across all 6 section-parts.

While you will only need to take 4 exams (3 core + 1 discipline), here is the breakdown of each: 

• AUD (core): 4 hours, 78 MCQs and 7 task-based simulations 
• FAR (core): 4 hours, 50 MCQs and 7 task-based simulations 
• REG (core): 4 hours, 72 MCQs and 8 task-based simulations 
• BAR (discipline): 4 hours, 50 MCQs and 7 task-based simulations 
• ISC (discipline): 4 hours, 82 MCQs and 6 task-based simulations 
• TCP (discipline): 4 hours, 68 MCQs and 7 task-based simulations 

• Business Analysis and Reporting (BAR) — Assurance or advisory services, financial statement analysis and reporting, technical accounting, and financial and operations management. 
• Information Systems Control (ISC) — Business processes, information systems, information security and governance, and IT audit. 
• Tax Compliance and Planning (TCP) — Individual tax compliance and planning, personal finance planning and entity tax compliance and planning. 

Do not take a discipline exam simply because it matches your field of interests. Instead, you should choose the exam you feel you are the most likely to pass- that’s the goal! If you aren’t sure which will be easiest, Surgent recommends taking BAR. The content on this exam is most similar to your college curriculum. If you already work in tax and have a solid foundation, take TCP.

You can take the exam parts in any order you choose. You do not have to pass core sections before your discipline exams.  

If you haven’t taken an exam yet and are able to schedule all of them before 2024 – Surgent recommends this order: BEC, AUD, FAR and REG. If you are unable to complete all exam sections before 2024, we still recommend starting with BEC, which will replace a discipline requirement.  

Surgent recommends taking your discipline exam immediately following the core section associated with it: FAR > BAR, AUD > ISC and REG > TCP. 

Surgent’s team will keep this page up to date with CPA Evolution changes and important dates. Other helpful resources include: 

• NASBA FAQs 
• NASBA transition policy breakdown 
• NASBA key tentative dates 
• AICPA full breakdown of exam sections and blueprints