FAR
Financial Accounting & Reporting
AUD
Auditing & Attestation
REG
Taxation & Regulation
BAR
Business Analysis & Reporting
ISC
Information Systems & Controls
TCP
Tax Compliance & Planning
Study Guides and Cheat Sheets for the US CPA Exam
Financial Accounting & Reporting
Auditing & Attestation
Taxation & Regulation
Business Analysis & Reporting
Information Systems & Controls
Tax Compliance & Planning
Interactive CPA Exam flashcards.
Exclusive CPA Exam Test Bank.
Our official strategy guides.
Learn to read financial statements.
Estimate your total exam costs.
Find the right state jurisdiction.
Walkthrough the testing environment.
USCPA.app is a comprehensive, completely free study hub designed to help candidates pass the US CPA Exam. We offer detailed study guides, cheat sheets, interactive flashcards, and a test bank covering all Core (FAR, AUD, REG) and Discipline (BAR, ISC, TCP) sections.
Yes. There are no paywalls, no recurring subscriptions, and no hidden fees. We believe high-quality CPA study materials should be accessible to everyone without financial barriers.
We recommend a three-step approach:
As of Q1 2026, the AICPA released the following cumulative pass rates. These statistics can be incredibly helpful when setting expectations for Core exams or deciding on a Discipline section:
| Section | Pass Rate (Q1 2026) |
|---|---|
| AUD (Core) | 47.80% |
| FAR (Core) | 43.46% |
| REG (Core) | 66.65% |
| BAR (Discipline) | 41.30% |
| ISC (Discipline) | 66.79% |
| TCP (Discipline) | 79.28% |
Your choice should align with your career goals, natural strengths, and historical pass rates. Before committing to a section, we highly recommend checking out our Study Guides, Cheat Sheets, and Test Bank to see which material clicks with you naturally.
| Discipline | Primary Focus Area | Pass Rate (Q1 2026) | Best Suited For... |
|---|---|---|---|
| BAR | Advanced financial accounting, analytics, state/local government | 41.30% | Candidates strong in FAR or pursuing highly technical accounting roles. |
| ISC | IT audits, data governance, SOC engagements | 66.79% | Candidates interested in tech, cybersecurity risk, or systems auditing. |
| TCP | Advanced individual/entity tax, financial planning | 79.28% | Candidates strong in REG or currently working in tax practices. |
Yes. All our resources, including flashcards and practice questions, are meticulously updated to reflect the latest AICPA blueprints under the CPA Evolution model. You are always studying the most current, testable material.
While USCPA.app is designed to be highly comprehensive, many successful candidates use it as their primary study hub alongside official AICPA blueprint reviews, or as a supplement to traditional paid review courses.
On average, candidates spend between 80 to 120 hours studying per section. Core sections like FAR typically demand the most time (often over 100 hours due to the sheer volume of material), while Disciplines or sections that overlap heavily with your daily work experience might take slightly less.
There is no single "right" order, but many candidates prefer starting with FAR because it builds a strong foundation in financial accounting that overlaps with AUD and BAR. Alternatively, some choose to take a Discipline section immediately after its related Core section (e.g., FAR then BAR, or REG then TCP) to capitalize on fresh knowledge.
No. Passing the four US CPA exams means you have successfully completed the examination requirement, but you are not yet a licensed practitioner. To become fully licensed, you must also meet specific education, experience, and ethics requirements mandated by your chosen state board of accountancy.
International candidates follow a similar process to US candidates but must first have their foreign educational credentials evaluated by a NASBA-approved service (such as NIES). After evaluation, you can apply through a participating US state board that accepts international candidates.
Most jurisdictions have a 30-month rolling window. This means once you pass your first section, you have 30 months to successfully pass the remaining three sections before your initial passing score expires.