Ch5. CPA Discipline Selection & Exam Strategy

Discipline Section Comparison

TCP (Tax Compliance and Planning)

Best for: Tax-focused careers, public accounting tax teams, tax consulting

Content: Individual/corporate/partnership tax planning; tax minimization strategies; international tax basics

Choose if: Targeting Big 4 Tax, regional CPA firm tax practice, or IRS-related work

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BAR (Business Analysis and Reporting)

Best for: Corporate finance, FP&A, investment banking, asset management

Content: Financial analysis and valuation; advanced accounting (derivatives, hedging); data analytics fundamentals

Choose if: Targeting Controller/CFO track, financial analysis, private equity

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ISC (Information Systems & Controls)

Best for: IT auditors, cybersecurity specialists, internal control professionals

Content: Information systems controls; IT audit methodology; SOC reports (SOC 1, 2, 3); cybersecurity risk basics

Choose if: Targeting IT audit, fintech, ERP implementation consulting

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Recommended Exam Order

Path A (Public Accounting focus): FAR → AUD → REG → BAR or TCP

Path B (Efficiency-first): AUD → REG → FAR → Discipline

Why start with AUD: Conceptual section = faster to pass = early momentum.

Why FAR first: FAR knowledge underpins every other section — studying it first reduces overall review burden.

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30-Month Pass Schedule

Order	Section	Target Duration
1	AUD	3–4 months
2	REG	3–4 months
3	FAR	5–6 months
4	Discipline	3–4 months
Total		14–18 months

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Study Strategies That Raise Pass Rates

Practice-Focused Learning

• 60% concept review, 40% MCQ practice is the minimum
• Wrong question analysis > completing more questions
• Aim for 75%+ accuracy on practice MCQs before testing

Task-Based Simulations (TBS)

• TBS = 40% of your score — not optional
• TBS tests real-world application (spreadsheets, research, memos)
• Many candidates underperform on TBS despite strong MCQ scores

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