The Premier Choice for CPA Evolution and the 2024 CPA Exam. Trust in "Bharat Teach U"! 

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Our CPA Evolution-ready course from "Bharat Teach U" is now live, marking the pioneering entry in the market with complete coverage of the Discipline section content. All "Bharat Teach U" courses come with the latest materials for the 2024 Exam, Make your purchase with confidence as we provide everything essential for your success!

Changes to the CPA Exam Structure:

Starting January 2024, CPA Evolution will usher in a new structure for the CPA Exam, aimed at enhancing the assessment of candidates' knowledge and skills. The revised format comprises three Core Exams, focusing on universally applicable CPA competencies, each requiring successful completion:

  1. Auditing and Attestation (AUD)
  2. Financial Accounting and Reporting (FAR)
  3. Taxation and Regulation (REG)

Auditing and Attestation (AUD) Weight
Area I
Ethics, Professional Responsibilities, and General Principles 15-25%
Area II Assessing Risk and Developing a Planned Response 25-30%
Area III Performing Further Procedures and Obtaining Evidence 30-40%
Area IV Forming Conclusions and Reporting 10-20%
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Financial Accounting and Reporting(FAR) Weight
Area I Financial Reporting 30-45%
Area II Select Balance Sheet Accounts 30-40%
Area III Select Transactions 25-35%
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Taxation and Regulation Weight
Area I Ethics, Professional Responsibilities and Federal Tax Procedures 10-20%
Area II Business Law 15-25%
Area III Federal Taxation of property Transactions 5-10%
Area IV Federal Taxation of Individuals 22-32%
Area V Federal Taxation of Entities(including tax preparation) 23-33%
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In addition to the Core Exams, candidates will encounter Discipline sections, concentrating on specialized knowledge and skills. Successfully passing one of the following three Discipline sections is required:
  1. Business Analysis and Reporting (BAR)
  2. Information Systems and Controls (ISC)
  3. Tax Compliance and Planning (TCP)

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                                 Business Analysis  and Reporting (BAR) Core Exam Weight
Area I Business Analysis 40-50%
Area II Technical Accounting and Reporting 35-40%
Area III State and Local Governments 10-20%
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Information Systems and   Controls (ISC) Discipline Section Weight
Area I Information Systems and Data Management 35-45%
Area II Security, Confidentiality and Privacy 35-45%
Area III Considerations or System and Organization Controls(SOC) Engagements 15-25%
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Tax Compliance and Planning (TCP) Discipline Section Weight
Area I Tax Compliance & Planning for Individuals & Personal Financial Plan 10-25%
Area II Entity  Tax Compliance 15-25%
AreaIII Entity Tax Planning 5-10%
AreaIV Property Transactions (Disposition of Assets) 22-32%
CPA Paper Evolution Testing No.of Questions Weightage

Exam Type
 Duration 4 Hrs.
Multiple Choice
 Questions(MCQs)
Task Based
Stimulations (TBUs)
MCQs TBUs
AUD-Core Compulsory
78 7 50% 35%
FAR-Core Compulsory
50 7 50%
50%
REG-Core Compulsory
72 8 50%
50%
BAR-Discipline Any 1 of 3 50 6 50%
50%
ISC-Discipline Any 1 of 3 82 7 60%
40%
TCP-Discipline Any 1 of 3  68 7 50%
50%

Overview of the CPA Exam Format
Before delving into the specifics of each section, it's essential to understand the overall CPA Exam format. Each section has a duration of four hours, comprising both multiple-choice questions and task-based simulations. The exam questions are strategically designed to assess candidates across four skill levels:
  1. Remembering and understanding
  2. Application
  3. Analysis
  4. Evaluation (AUD only)
Within each section, the exam format is organized into five distinct "testlets" or question groups. Two testlets consist of multiple-choice questions, while the remaining three feature task-based simulations.

Section Understanding Application Analysis Evaluation
AUD-Core 30-40% 30-40% 15-25% 5-15%
FAR-Core 5-15% 45-55% 35-5% -
REG-Core 25-35% 35-45% 25-35% -
BAR-Descipline 10-20% 45-55% 30-40% -
ISC-Descipline 55-65% 20-30% 10-20% -
TCP-Descipline 5-15% 55-65% 25-35% -

Candidates are granted a minimum of 18 months, starting from the date of passing the first section, to successfully complete three Core sections and one Discipline section. This time frame operates as a rolling window, meaning that if more than one section is passed, only the section outside the designated timeline will expire.
For instance, if a state stipulates an 18-month timeline and a candidate passes FAR in January 2024 and REG in August 2024, only FAR would expire in July 2025. The passing score in REG remains valid until February 2026.
It's noteworthy that the National Association of State Boards of Accountancy (NASBA) recommends a 30-month timeline, and while many states have adopted or are in the process of doing so, candidates are advised to consult their state board for precise information regarding the duration available to complete their CPA Exam sections.

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