Which CPA Discipline Should You Take? BAR vs. ISC vs. TCP (2026)
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
I should say this up front. I sat the four-part exam in 2019, before Disciplines existed, so I have never taken BAR, ISC or TCP. Everything on this page comes from the AICPA's 2026 blueprints and from what each exam rewards, not from my own sitting. That is still enough to help you choose, because the blueprints say plainly what each one asks of you.
Here is the choice. You pass three Core sections (AUD, FAR and REG) and one Discipline of your choosing. The three Disciplines are built very differently, and the right one is mostly about you, not about the exam.
Quick answer: choose the Discipline that matches your work or training, and take it right after the Core section it builds on: BAR after FAR, ISC after AUD, TCP after REG. If you have no preference, choose by how you like to answer questions. TCP is mostly applying rules to facts, ISC is mostly knowing concepts, and BAR sits between, with more analysis. Do not choose by published pass percentages.
On this page
Last updated October 2026. Exam formats, area weights and skill levels are from the AICPA Uniform CPA Examination Blueprints effective January 2026. Scheduling and credit rules are from the AICPA and NASBA as read on October 12, 2026, and they can vary by state board.
How do BAR, ISC and TCP compare?
Every Discipline is a four-hour section scored on the same 0 to 99 scale, with a minimum of 75 to pass. After that, they differ a lot.
| BAR | ISC | TCP | |
|---|---|---|---|
| Full name | Business Analysis and Reporting | Information Systems and Controls | Tax Compliance and Planning |
| Builds on | FAR | AUD | REG |
| Multiple-choice questions | 50 | 82 | 68 |
| Task-based simulations | 7 | 6 | 7 |
| Score weight, MCQ and TBS | 50% and 50% | 60% and 40% | 50% and 50% |
| Remembering and understanding | 10 to 20% | 55 to 65% | 5 to 15% |
| Application | 45 to 55% | 20 to 30% | 55 to 65% |
| Analysis | 30 to 40% | 10 to 20% | 25 to 35% |
The bottom three rows are the ones to read. They are the share of the exam written at each skill level. ISC is mostly recognition: you either know the concept or you do not. TCP is mostly application: here is a set of facts, now compute or decide. BAR needs the most analysis of the three.
What does BAR test, and who fits it?
| BAR content area | Weight |
|---|---|
| Business Analysis | 40 to 50% |
| Technical Accounting and Reporting | 35 to 45% |
| State and Local Governments | 10 to 20% |
Business Analysis covers financial statement analysis, managerial and cost accounting, budgeting and forecasting, capital structure, investment decisions using valuation models, risk management, and economic influences on a business. Technical Accounting and Reporting is the long list of advanced financial reporting topics: goodwill and other indefinite-lived intangibles, internally developed software, revenue recognition, stock compensation, research and development costs, business combinations, consolidated financial statements, derivatives and hedge accounting, leases, public company reporting, and employee benefit plans. Government accounting is the smaller third piece.
BAR fits you if you liked FAR, you work in corporate reporting, FP&A, valuation or government accounting, or you enjoy interpreting numbers rather than just computing them. My read of the blueprint: the technical accounting list is long, so BAR rewards candidates who are already comfortable with FAR-style entries.
What does ISC test, and who fits it?
| ISC content area | Weight |
|---|---|
| Information Systems and Data Management | 35 to 45% |
| Security, Confidentiality and Privacy | 35 to 45% |
| Considerations for System and Organization Controls (SOC) Engagements | 15 to 25% |
The first area covers IT infrastructure, cloud computing models, enterprise and accounting information systems, availability, change management and data management. The second covers threats and attacks, mitigation, testing, privacy, and incident response. The third is how you plan and report on SOC engagements. Notice how little of it is accounting in the FAR sense. It is the exam most different from the other five.
ISC fits you if you work in IT audit, cybersecurity or technology consulting, or you are strong on AUD and like control frameworks. It is also the only section where multiple-choice questions count for 60% of the score. Because over half the exam is at the remember-and-understand level, it favors candidates who learn vocabulary and concepts well. You cannot work an answer out from first principles if you never learned the term.
What does TCP test, and who fits it?
| TCP content area | Weight |
|---|---|
| Tax Compliance and Planning for Individuals and Personal Financial Planning | 30 to 40% |
| Entity Tax Compliance | 30 to 40% |
| Entity Tax Planning | 10 to 20% |
| Property Transactions (disposition of assets) | 10 to 20% |
This is tax well past what REG asks. For individuals it covers equity compensation, alternative minimum tax, the tax on a child's unearned income, passive activity and at-risk loss limits, gift tax, and personal financial planning. For entities it covers C corporations, S corporations, partnerships, trusts and tax-exempt organizations, plus how to plan around each. Property transactions cover nontaxable dispositions, the character of gains and losses, and related-party rules.
TCP fits you if you work in tax, you finished REG comfortably, or you like taking a rule and a set of facts and producing a number. With 55 to 65% of the exam at the application level, it rewards practice at working problems more than memorizing.
Which Discipline fits you?
| If this describes you | Lean toward |
|---|---|
| You work in tax or want to | TCP |
| You work in IT audit, cybersecurity or systems | ISC |
| You work in financial reporting, FP&A, valuation or government accounting | BAR |
| FAR was your strongest section | BAR |
| AUD was your strongest section | ISC |
| REG was your strongest section | TCP |
| You prefer knowing concepts to working problems | ISC |
| You prefer working problems from rules | TCP or BAR |
The AICPA says much the same. Mike Decker, the AICPA's vice president for the CPA Exam, advises sitting for the Discipline that closely matches your education, experience and passion. This table is my application of that advice to the blueprint, not an AICPA rule.
Should you choose a Discipline by pass rate?
No. The AICPA publishes pass rates for every section each quarter, and they do differ from one section to the next. But a pass rate describes who sat the exam as much as how hard it is. A section taken mostly by people who already work in that field will look different from one taken by people choosing it cold. The rate does not tell you your odds, because you are not the average candidate.
If you want the current published figures, they are on my CPA exam pass rates page. Use them as background, not as the deciding factor.
When should you take the Discipline?
- Right after its related Core section. The AICPA's Decker recommends this, and the content explains why: FAR's reporting concepts carry into BAR, AUD's control frameworks carry into ISC, and REG's tax rules carry into TCP.
- Plan around scheduling. NASBA's FAQ says Core sections can be scheduled year-round, while Discipline sections can only be scheduled in the first month of each quarter. Check current availability with NASBA and your board before you set a date.
- Watch your credit window. You generally have at least 30 months, and in some states three years, to pass all four sections, counted from your first pass. Your state board decides how long credit lasts.
For the full order question, see the best order to take the CPA exams, and for how the structure fits together, the Core plus Discipline overview.
What does Maxwell CPA Review include for each Discipline?
All three Disciplines are part of the same course as the Core sections. Since I have not sat a Discipline exam myself, I built these from the blueprint, so read the specs below with that in mind.
| Discipline | Video | MCQs | TBS | Also |
|---|---|---|---|---|
| BAR | 5 hrs | 700 | 15 | |
| ISC | 4.5 hrs | 602 | 8 | |
| TCP | 5 hrs | 700 | 15 | Final review outline video |
Sources: AICPA Uniform CPA Examination Blueprints, effective January 2026 (formats, area weights and skill levels); AICPA, "Seven things to know about the new CPA Exam" (Discipline choice, order, 30-month window); NASBA CPA Exam FAQ (scheduling, credit validity); AICPA CPA Exam pages (75 minimum score, quarterly pass-rate publication). Read October 12, 2026.
Frequently asked questions
Which CPA Discipline is the easiest?
There is no reliable answer, and I would not pick by that. Published pass rates compare different groups of candidates, not difficulty. Choose the Discipline that matches your work and your strongest Core section instead.
Can I take the Discipline section first?
The AICPA has said candidates can start with the sections they are most comfortable with, and it recommends taking a Discipline right after its related Core section. Scheduling and credit rules vary by state board, and NASBA says Discipline sections can only be scheduled in the first month of each quarter, so check before you plan.
Does the Discipline I choose affect my CPA license?
The blueprints require you to pass all three Core sections and one Discipline of your choosing, and treat the three as equal choices. Check your state board for any additional requirements.
How long is each Discipline exam, and what score do I need?
Each is four hours. BAR has 50 multiple-choice questions and 7 simulations, ISC has 82 and 6, and TCP has 68 and 7. You need a 75 on the 0 to 99 scale, and your score is not a percentage of questions correct.
Which Core section does each Discipline build on?
BAR builds on FAR, ISC builds on AUD, and TCP builds on REG. Taking a Discipline soon after its related Core section keeps that knowledge fresh.
Start with the free CPA 101 course
Practice all 25 of the 2026 AICPA released MCQs, plus a free study outline, and see whether the explanations work for you. FAR, AUD and REG tracks available. No credit card required.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.
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