CPA Exam Prep: Core & Discipline Sections
The Uniform CPA Examination uses the CPA Evolution core-plus-discipline model. Candidates take three required Core sections — Auditing (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one Discipline section. Here's how it's structured — with realistic COSMIQ practice.
COSMIQ prepares you for the CPA Exam and administers realistic full-length mock tests — it does not administer the real exam or issue a CPA license.
Frequently asked
What are the CPA Exam sections?
Three Core sections — AUD, FAR, and REG — plus one Discipline of your choice: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
Does COSMIQ issue a CPA license?
No. COSMIQ prepares you for the CPA Exam and administers realistic practice — it does not administer the real exam or issue a CPA license. Licensure comes from your state board of accountancy.