Discipline Selection
CPA Exam candidates are required to choose one Discipline Exam section in addition to the three Core sections required of all candidates. But deciding isn't always easy! Although your CPA license won't indicate which Discipline you passed, your selection has unique implications and can open up specialized career opportunities. Not sure which is best for you? Becker has resources to help.
CPA Exam candidates are required to choose one Discipline Exam section in addition to the three Core sections required of all candidates. But deciding isn't always easy! Although your CPA license won't indicate which Discipline you passed, your selection has unique implications and can open up specialized career opportunities. Not sure which is best for you? Becker has resources to help.
CPA Exam candidates are required to choose one Discipline Exam section in addition to the three Core sections required of all candidates. But deciding isn't always easy! Although your CPA license won't indicate which Discipline you passed, your selection has unique implications and can open up specialized career opportunities. Not sure which is best for you? Becker has resources to help.
The CPA’s Exam Disciplines allow students to focus on specific areas within Accounting, leveraging education experiences to chart a career path. Learn more about the Disciplines to determine which is best for you.
The CPA’s Exam Disciplines allow students to focus on specific areas within Accounting, leveraging education experiences to chart a career path. Learn more about the Disciplines to determine which is best for you.
The CPA’s Exam Disciplines allow students to focus on specific areas within Accounting, leveraging education experiences to chart a career path. Learn more about the Disciplines to determine which is best for you.
Becker Discipline Section Selection Process
Students with an unlimited access exam review product will have access to all three Discipline sections and can change Disciplines at any time in their course. Advantage and single part course users will only have access to one Discipline section. These students are able to do a 30-day trial of all Disciplines before selecting one.
Discipline FAQ
Research conducted by the AICPA found that accounting firms were hiring fewer actual accountants and instead hiring people with non-accounting backgrounds who had special competencies related to technology. The CPA Exam changes frequently, but the Exam changes with CPA Evolution are both structural and content in nature and are aimed at addressing the gaps identified and helping candidates be more competent in the skills needed for success in the future of accounting. In short, the exam is changing to remain relevant in a dynamic profession and stay current with the real-world demands on newly licensed CPAs. The Exam will have a greater focus on technology so that all accountants will have some exposure to vital tech skills. With the changes, the AICPA introduced the Core + Discipline model for the Exam. Starting in January 2024, all candidates must pass three Core Exams (AUD, FAR, REG) and one Discipline Exam (BAR, ISC, TCP).
We highlight the differences in detail in this blog and an in depth PDF.
i. The Business Analysis and Reporting (BAR) Exam will test the knowledge and skills a CPA must demonstrate with respect to advanced financial statements, technical accounting and reporting requirements under FASB and SEC applicable to for-profit business entities, higher order skills related to revenue recognition and lease accounting, and much more.
ii. The Information Systems and Controls (ISC) Exam will focus on technology and business controls and will test the knowledge and skills a CPA must demonstrate with respect to information technology (IT), audit and advisory services including SOC engagements, data management including data collection, storage and usage throughout the data life cycle.
iii. The Tax Compliance and Planning (TCP) Exam will focus on nonroutine and more complex taxation topics and test the knowledge and skills a CPA must demonstrate with respect to U.S. federal tax compliance for individuals and entities with a focus on nonroutine and higher complexity transactions, U.S. federal tax planning for individuals and entities, and personal financial planning.
No. Passing is all that matters but it will not show which you took.
Any CPA candidate that does not have credit for passing the BEC Exam section on January 1, 2024. Those candidates will have their BEC credit extended for 18-30 months depending on the policy enacted by their jurisdiction. Stay up to speed on what your jurisdiction’s policy is by visiting your State Board of Accountancy or NASBA’s website.
This is ultimately up to each individual. We believe you should pick the Discipline based on which will best prepare you for the career you would like. Ultimately the Discipline is intended to make you an even more specialized and in-demand job candidate. We developed a four-question quiz and have a 6 page deep dive PDF on the Disciplines that can help you make the best decision for your study plan and career goals.
No. Each candidate must pass the three Core Exams (AUD, FAR, REG) and one Discipline Exam (BAR, ISC, TCP). If you fail a Discipline Exam, you can change Disciplines if you decide there is a better option for you.
Unlimited access course users may change Disciplines at any time on the Manage Sections page within the course LMS.
Advantage and single part course users may change Discipline sections by purchasing access to an additional Discipline at a discounted rate ($299) by calling Becker Inside Sales at (877) 272-3926 in the US or (630) 472-2213 internationally.
You will be prompted to learn about and select a Discipline in your Becker CPA Exam Review course. You can always navigate to the Manage Sections page in your course to use the resources provided to learn more about each Discipline, start a 30-day trial of the Discipline sections, or make your selection.
Reminder that students with unlimited course access can change Disciplines at any time.
No. You can do it at any time. We suggest taking advantage of the 30-day trial where you have access to all three sections.
Discipline Exams are only offered on month each quarter. To view the current testing windows and score releases for all CPA Exam sections, visit this Becker resource.