CPA

CPA Course Subjects and Exam Format Explained | Complete 2025 Guide by Simandhar Education

Wed Nov 12 2025

The US Certified Public Accountant (CPA) credential is more than just an accounting certification — it’s a passport to global career opportunities. Regarded as the gold standard in accounting and finance, the CPA qualification equips professionals to lead in areas such as audit, taxation, financial analysis, and advisory services.

However, before embarking on this rewarding journey, it’s important to understand the CPA course subjects and exam format in detail. This clarity will help you plan your preparation efficiently and choose the right strategy for success.

At Simandhar Education, Becker’s official partner in India, every CPA aspirant receives structured training, expert mentorship, and hands-on guidance through all four exam sections.

CPA Exam Structure — The Foundation

The CPA Exam is designed and conducted by the American Institute of Certified Public Accountants (AICPA), in collaboration with the National Association of State Boards of Accountancy (NASBA).

It is a computer-based exam that tests not only your theoretical knowledge but also your ability to apply accounting principles in real-world scenarios. The exam is divided into four key sections, covering the core and discipline areas of modern finance.

CPA Course Subjects and Disciplines

1. Auditing and Attestation (AUD)

The AUD section evaluates your understanding of audit processes, internal controls, ethics, and professional responsibilities.
Core topics include:

·         Audit risk assessment and internal controls

·         Performing audit procedures and evaluating evidence

·         Forming conclusions and reporting results

·         Professional scepticism and independence principles

Why it matters:
This section develops the analytical and ethical reasoning essential for auditors and assurance professionals.

2. Financial Accounting and Reporting (FAR)

FAR is widely considered the most comprehensive section of the CPA exam. It covers accounting frameworks such as US GAAP, IFRS, and government accounting standards.

Core topics include:

·         Preparation and presentation of financial statements

·         Accounting for assets, liabilities, and equity

·         Consolidations, leases, pensions, and derivatives

·         Governmental and non-profit accounting

Why it matters:
FAR forms the backbone of financial reporting and is crucial for anyone aspiring to work in financial accounting, reporting, or controllership roles.

3. Regulation (REG)

The REG section blends taxation, business law, and ethics to ensure you can interpret and apply tax regulations effectively.
Core topics include:

·         Federal taxation for individuals and entities

·         Business law, contracts, and commercial transactions

·         Professional and legal responsibilities

·         Tax planning and compliance

Why it matters:
This section is ideal for those interested in taxation, compliance, or consultancy roles. It tests not only knowledge but also your ability to apply complex tax codes in real-life contexts.

4. Discipline Sections — BAR, ISC, or TCP

With the CPA Evolution Model, introduced in 2024, candidates now choose one discipline based on their career goals.

·         Business Analysis and Reporting (BAR): Focuses on data-driven decision-making, managerial accounting, and financial planning — best suited for finance and corporate roles.

·         Information Systems and Controls (ISC): Emphasizes IT governance, cybersecurity, and data assurance — perfect for audit and tech-focused professionals.

·         Tax Compliance and Planning (TCP): Covers advanced taxation, business restructuring, and strategic tax planning — ideal for tax experts and consultants.

Why it matters:
This flexibility allows you to specialize in an area that aligns with your long-term career aspirations.

CPA Exam Format and Question Types

Each CPA section is 4 hours long, totaling 16 hours across the entire exam. The exam comprises Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBS) that test analytical, conceptual, and application skills.

Section	Duration	Question Type	Total Questions
AUD	4 Hours	MCQs + TBS	72 MCQs + 8 TBS
FAR	4 Hours	MCQs + TBS	66 MCQs + 8 TBS
REG	4 Hours	MCQs + TBS	76 MCQs + 8 TBS
BAR / ISC / TCP	4 Hours	MCQs + TBS	50+ MCQs + 7–8 TBS

Passing Score: 75 marks out of 99
Scoring Areas: Conceptual knowledge, analysis, judgment, and application of professional standards

The CPA exam uses an adaptive testing model for MCQs — meaning the difficulty level increases as you perform better. It’s a dynamic test that rewards depth of understanding over rote learning.

Exam Windows and Completion Timeline

Unlike earlier quarterly testing windows, the CPA exam now follows continuous testing throughout the year. You can schedule your exam at any time once you receive your Notice to Schedule (NTS).

Most candidates aim to complete all four sections within 12–18 months, though AICPA allows an 18-month rolling window after the first exam pass. Strategic planning helps avoid overlaps and maintains study momentum.

Expert Preparation Tips

1.      Start with FAR or REG – these form the conceptual base for other sections.

2.      Follow a structured study plan. Becker + Simandhar’s planner helps break topics into manageable weekly targets.

3.      Practice task-based simulations early to build exam stamina.

4.      Join live faculty sessions for real-time concept clarity and doubt resolution.

5.      Attempt mock exams under timed conditions to mirror actual test pressure.

At Simandhar Education, every student is mentored by industry experts such as Sripal Jain (CA, CPA) and gets access to Becker’s world-class learning tools, AI-driven mock analysis, and community support that ensures consistent progress.

Career Opportunities After CPA

The CPA qualification opens global career opportunities in the Big 4 and Fortune 500 companies. Popular roles include:

·         Audit & Assurance Manager

·         Tax Consultant

·         Financial Analyst

·         Corporate Controller

·         CFO / Finance Head

Countries like the USA, Canada, UAE, and India recognize the CPA credential, making it one of the most portable qualifications in finance.

Conclusion       

Understanding the CPA course subjects and exam format is the first step toward building a successful international accounting career. With proper planning, disciplined study, and expert mentorship, clearing all four parts is well within reach.

At Simandhar Education, India’s official partner of Becker, students receive end-to-end support — from eligibility evaluation and documentation to live training, mentorship, and global placement guidance.

Your CPA journey begins with knowledge. Let Simandhar make the rest of it seamless.

FAQ’s

Q1. How many subjects are there in the CPA course?
There are four sections — Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), Regulation (REG), and one elective discipline (BAR/ISC/TCP).

Q2. What is the passing score for each CPA section?
You must score 75 out of 99 in each section to qualify.

Q3. How long does it take to complete the CPA course?
Typically, students complete all four parts within 12–18 months, depending on preparation time and scheduling flexibility.

Q4. Which discipline should I choose for the CPA exam?
Select based on your career path — BAR for corporate finance, ISC for IT-audit, and TCP for taxation.

Q5. How does Simandhar Education help CPA aspirants?
Simandhar offers Becker-backed training, live faculty sessions, 1:1 mentorship, and end-to-end support from registration to placement.