CPA Exam Sections: Core, Discipline, and REG

The current CPA Exam structure

The Uniform CPA Examination now has three Core sections and one Discipline section.

Every candidate takes:

• AUD - Auditing and Attestation
• FAR - Financial Accounting and Reporting
• REG - Taxation and Regulation

Then the candidate chooses one Discipline section:

• BAR - Business Analysis and Reporting
• ISC - Information Systems and Controls
• TCP - Tax Compliance and Planning

Each section is four hours. In the 2026 AICPA Blueprints, REG is listed as 72 multiple-choice questions and 8 task-based simulations, with score weight split 50% MCQs and 50% TBSs.

Source/update note: last reviewed June 22, 2026 against AICPA’s CPA Exam Blueprints page, the AICPA Uniform CPA Examination Blueprints effective January 1, 2026, and NASBA’s CPA Exam page.

Where REG fits

REG stands for Taxation and Regulation. It is a Core section, so every CPA candidate takes it.

That matters because REG is the natural first CPA wedge for Askiras. It is broad enough to matter to all candidates, but specific enough to connect with real tax-paperwork context:

• ethics and tax-practice responsibilities
• federal tax procedures
• business law
• property transactions
• individual taxation
• entity taxation, including tax preparation

Askiras is not launching a live CPA trainer here. The goal is narrower: publish indexed, source-grounded CPA learning pages and see whether CPA candidates search for REG explanations before any full training system is built.

REG is not the same as TCP

REG and TCP both involve tax, but they are not interchangeable.

REG is one of the three Core sections. Every candidate must pass it.

TCP is one of the three Discipline options. A candidate takes TCP only if they choose that Discipline instead of BAR or ISC.

The practical study implication is simple: start by understanding REG as a required Core section. If your path or work experience points heavily toward tax, then compare that with TCP later.

A careful way to think about the four-section path

The CPA Exam does not reward treating all sections as the same kind of study problem.

AUD often asks whether you understand evidence, risk, procedure, and reporting.

FAR asks whether you can handle financial reporting topics and selected accounting transactions.

REG asks whether you can apply federal tax, business law, and tax-procedure rules to concrete scenarios.

The Discipline section asks you to go deeper in one area: analysis/reporting, systems/controls, or tax compliance/planning.

That is why a REG-first content cluster can be useful before there is a full CPA trainer. It lets candidates test whether Askiras-style short explanations help with the tax and law shape of the exam.

What Askiras is, and is not, doing

Askiras is publishing CPA pages as roadmap/prep content.

That means:

• these pages are free, indexed learning pages
• the focus is CPA REG search demand and future trainer interest
• the CTA is an interest signal, not a paid CPA product
• /try/cpa/ remains a noindex placeholder for interest capture

It also means Askiras is not claiming affiliation, endorsement, certification, licensure guidance, tax advice, accounting advice, legal advice, or a pass guarantee.

Askiras is independent and is not affiliated with AICPA, NASBA, Prometric, state boards of accountancy, or CPA Exam administrators.

Where to go next

If you are evaluating CPA prep, read the REG section guide next. If you are specifically trying to connect tax forms to exam concepts, use Tax Forms for CPA REG. If you already know REG is your weak section, start with How to Study CPA REG.