US CPA Syllabus 2026: Subjects, Exam Pattern & Guide

Navigating the American Institute of Certified Public Accountants (AICPA) curriculum is the first critical step toward earning one of the world’s most respected finance credentials. Under the CPA Evolution model, the exam structure reflects modern, tech-driven accounting environments, internal controls, and data analytics while providing flexibility to specialize based on your individual career trajectory.

Whether you are an aspiring accountant, a CA/M.Com graduate, or a finance professional looking to pivot into US GAAP reporting, this guide breaks down the complete CPA syllabus, core CPA subjects, exam pattern, fees, and preparation strategy for 2026.

CPA Syllabus Overview: The CPA Evolution Model

The CPA course syllabus operates under a "Core + Discipline" structure. Every candidate must clear 3 mandatory Core subjects to build a universal foundation in accounting, auditing, and tax. Additionally, candidates select 1 Discipline subject tailored to their specialized career path.

Breakdown of Mandatory CPA Course Subjects (Core)

All candidates pursuing the US CPA course must prepare for and pass these 3 core CPA course subjects:

1. Financial Accounting and Reporting (FAR)

FAR assesses your knowledge of US GAAP principles, standard-setting frameworks, financial statement preparation, and accounting rules for commercial, governmental, and non-profit entities.

• Key Topics Covered:
• Conceptual Framework & Standard Setting (FASB, GASB)
• Financial Statement Preparation (Income Statement, Balance Sheet, Statement of Cash Flows)
• Select Transactions: Revenue Recognition (ASC 606), Leases (ASC 842), Financial Instruments
• Consolidations, Business Combinations, and Equity Method Accounting
• State and Local Government Accounting & Not-for-Profit Accounting Frameworks

2. Auditing and Attestation (AUD)

AUD tests your understanding of audit procedures, risk assessment, internal control evaluations, professional ethics, and attestation standards applicable to public and non-public entities.

• Key Topics Covered:
• Ethics, Professional Responsibilities, and General Conduct (AICPA Code of Ethics)
• Audit Planning, Materiality, and Risk Assessment
• Internal Control Evaluation, System Testing, and IT General Controls
• Performing Audit Procedures and Gathering Audit Evidence
• Forming Opinions, Audit Reporting, and Compilation/Review Engagements

3. Regulation (REG)

REG covers US Federal Taxation for individuals and business entities, business law concepts, and regulatory ethics.

• Key Topics Covered:
• Professional Responsibilities, Ethics, and Federal Tax Procedures
• Business Law (Contracts, Agency, Business Structures, Uniform Commercial Code)
• Federal Taxation of Property Transactions
• Federal Taxation of Individuals (Gross Income, Deductions, Adjustments, Credits)
• Federal Taxation of Entities (C-Corporations, S-Corporations, Partnerships, and Flow-Throughs)

CPA Discipline Subjects (Choose 1)

In addition to the core, you must select one specialized discipline paper based on your preferred practice area. Regardless of your chosen discipline, you earn the exact same US CPA license.

CPA Exam Pattern & Scoring Structure

Each section of the exam is a 4-hour computer-based test (CBT) administered at Prometric test centers globally.

Question Distribution & Weighting

Every section uses a combination of Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBS):

• MCQs (50% Weightage): Tests foundational conceptual clarity, definitions, and concise calculations.
• Task-Based Simulations (50% Weightage): Real-world case studies requiring you to reconcile financial logs, audit ledgers, interpret tax codes, or complete journal entries.

• Passing Score: You must achieve a scaled score of 75 out of 99 on each section.
• Testing Sequence: You can sit for the 4 exam papers in any order you choose, scheduling one section at a time.

Essential CPA Course Details & Timeline

Understanding general CPA course details allows you to structure your study plan efficiently:

• Eligibility: Most State Boards of Accountancy require 120 academic credits to appear for exams (e.g., B.Com + M.Com/MBA/CA Inter) and 150 credits for official licensure.
• Duration: Dedicating 15–20 study hours per week allows most candidates to clear all 4 papers within 10 to 14 months.
• Rolling Credit Window: Once you pass your first section, you have a rolling window (typically 30 months depending on your State Board) to complete the remaining 3 papers.

Breakdown of US CPA Course Fees & Exam Costs

Budgeting for your credential involves both official administrative fees and prep support. Below is an overview of typical US CPA course fees and examination costs:

Conclusion

Mastering the CPA syllabus opens doors to rewarding career paths across global corporations, Big 4 delivery networks, and specialized finance teams. With a structured curriculum comprising 3 Core subjects and 1 flexible Discipline paper, you can align your preparation directly with your long-term professional goals.

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