The four modules of the CPA exams cover auditing, financial reporting, regulation, and an area of choice. This post details the new CPA syllabus and 2025 CPA exam pattern and suggests tips to clear the exam in an efficient manner.
The CPA qualification is widely respected worldwide as an opening to high-level accounting and finance positions. It is particularly in demand in nations such as the US, India, Canada, and the Middle East. To be awarded the designation, candidates have to pass the CPA exam, which evaluates technical competence and analytical as well as decision-making ability in one’s field of choice.
With the update of CPA Evolution 2025, amendments have been made in the CPA syllabus and the CPA exam pattern. In this blog post, we are discussing all the details — from structure to preparation — required for your success.
What is the CPA Certification?
What is CPA? The Certified Public Accountant (CPA) is a credential granted by the AICPA (American Institute of Certified Public Accountants) to qualified accounting professionals. It demonstrates proficiency in accounting, auditing, and taxation as well as business concepts.
The CPA is particularly useful for auditing professionals, taxation professionals, forensic accountants, and consultants. The CPA is the “gold standard” in accounting.
To become certified as a CPA, you must:
- Comply with educational and work experience requirements.
- Pass each part of the CPA exam.
- Comply with ethical guidelines and ongoing learning.
CPA Exam Structure & Pattern (2025)
It’s important to know the new CPA exam layout in order to prepare strategically. Here’s what it looks like for 2025:
Number of Sections
The four sections of the CPA exam are
- Three Core Sections (compulsory):
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
- One Discipline Section (choose one):
- Business Analysis & Reporting (BAR)
- Information Systems & Controls (ISC)
- Tax Compliance & Planning (TCP)
Duration of Each Section
Each part is 4 hours in length, for 16 hours of test time in total. Candidates usually take each part separately and may take them as much as 18 months apart.
Question Types and Weightage
Every section of the CPA exam has
- Multiple Choice Questions (MCQs) – ~50% of the score
- Task-Based Simulations (TBSs) – ~50% of the score
Certain modules (such as AUD and REG) may incorporate some written communication assignments, but all are predominantly application-based simulations.
Scoring System
The CPA exam has a scaled score system of 0 to 99. A candidate should achieve at least 75 in all sections in order to pass.
Important points:
- No negative marking.
- The scoring includes both MCQs and simulations.
- The grading emphasises practical skills and knowledge application.
This organised CPA exam structure makes certain that candidates do not only memorise facts but also apply real-world problem-solving skills.
CPA Syllabus Breakdown
The CPA syllabus consists of core subjects and a single field section. A section-wise overview is presented below:
Overview of the 4 Core Sections
Financial Accounting and Reporting (FAR)
This section covers:
- Financial statements
- Governmental accounting
- Leases and pensions
- IFRS and US GAAP comparison
Weightage:
- Financial reporting frameworks: 25–35%
- Transactions and events: 30–40%
- Governmental and nonprofit accounting: 5–15%
It is one of the most technical and comprehensive sections of the CPA syllabus.
Auditing and Attestation (AUD)
Focuses on:
- Audit planning and risk assessment
- Internal control evaluation
- Evidence collection
- Auditor reports and ethics
Weightage:
- Ethics and responsibilities: 15–25%
- Audit procedures: 30–40%
- Risk and response: 25–35%
- Reporting: 10–20%
The AUD section examines your knowledge of the entire audit process and application of standards.
Regulation (REG)
Covers:
- Federal taxation (individuals & entities)
- Business law
- Ethics and professional responsibilities
Weightage:
- Taxation of individuals: 22–32%
- Entities: 23–33%
- Ethics and procedures: 10–20%
- Business law: 15–25%
REG demands a good understanding of legal as well as practical tax concepts.
Business Analysis & Reporting (BAR)
This is one of the new discipline sections of the CPA Evolution model. It consists of:
- Financial statement analysis
- Forecasting and data analytics
- Technical accounting and reporting
Weightage:
- Analysis and reporting: 40–50%
- Technical application: 35–45%
- Government reporting: 10–20%
The BAR field suits individuals with an interest in data-intensive and analytical accounting.
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CPA Evolution 2025: What’s Changed?
The CPA Evolution 2025 launched a new, more flexible exam structure:
Differences from the Older Syllabus
- From generalist to specialist: Candidates are now required to select a specialised field section.
- Inclusion of tech topics: The new CPA syllabus focuses on subjects such as cybersecurity, analytics, and system controls.
- Updated content structure: The syllabus has been redesigned to align with new real-world accounting and finance practices.
- Discipline choices: Candidates can now choose their exam pathway according to their career objectives.
This shift in the CPA exam pattern enables more in-depth knowledge of the core accounting fundamentals.
Tips to Prepare for the CPA Exam
Below are 5 useful preparation tips to assist you in passing the CPA exam:
- Know the CPA exam pattern thoroughly
Knowing the number of sections, time of examination, and types of questions assists in planning accordingly. - Use updated study materials
The resources should be chosen in line with the current CPA syllabus and examination layout (particularly post-2025 evolution). - Focus on simulations
Practice task-based simulations regularly, as they make up half the exam’s score. - Create a realistic study plan
Create a realistic study plan. Split topics according to weightage and spend more time on more difficult areas such as FAR and REG. - Attempt mock exams
Take practice exams. Practice in test-like conditions to enhance your test-taking speed, accuracy, and experience with the remote test-taking process.
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Conclusion
The CPA certification is still at the pinnacle of accounting recognitions across the globe. Candidates have to keep themselves updated and align their preparation in terms of the changes introduced through the CPA evolution 2025.
Understanding the new syllabus of the CPA and the CPA exam pattern is the stepping-stone for clearing the exam. If the right approach is developed, quality resources are utilised, and diligent effort is put in place, it is possible to clear the exam. Select your area of discipline carefully and prepare with application-oriented learning.
FAQs on CPA Syllabus 2025
How many exams are included in the CPA?
A total of four exams consists of three core sections and one of your choice of disciplines in the 2025 CPA Evolution model.
Is CPA harder than CA?
They’re both difficult, but the CA is more theoretical, whereas the CPA exam is application-oriented and closer to US accounting standards.
What is the salary of a CPA?
On average, a CPA earns ₹7–15 LPA in India and $65,000–$120,000 annually in the US, depending on experience, role, and location.
Is CPA tougher than MBA?
CPA is a specialised accounting and finance-related certification, whereas an MBA is an overall business degree. Deep subject matter knowledge is needed for CPA, whereas MBA is more general.
