The new CPA exam format in 2024 is going to have 3 core areas and 3 disciplines.
Core areas: Accounting, Audit, and Tax
Disciplines: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP)
To become a CPA, you’ll need to pass all 3 core areas and 1 of the disciplines.
So, what’s the difference in content for the core areas versus the disciplines?
The core areas test you on fundamental knowledge that any CPA should have. The disciplines, however, are a deep dive. They get into topics that only a specialist in that area would need to know.
Here’s a link to the topics for each core area and discipline: https://thiswaytocpa.com/collectedmedia/files/cpa-evolution-model-curriculum.pdf
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