Preparing for the CPA exam is not just about studying more hours. Many candidates put in long days, follow popular review courses, and still feel stuck, uncertain, or underprepared. If you feel overwhelmed, confused about what actually matters, or unsure whether your study approach is working, that experience is common among CPA aspirants.
The CPA exam is difficult because it tests application, judgment, and discipline, not memorization. Many candidates fail not due to lack of effort, but because they follow generic study strategies that do not align with how the exam is designed.
This guide gives you a clear and realistic roadmap. You will understand:
- How the CPA exam is structured under the 2026 format
- What each Core and Discipline section actually tests
- Why candidates struggle even after months of studying
- How online CPA tutoring helps you prepare section by section
- How Andrew Katz, CPA applies this roadmap with real candidates
UNDERSTANDING THE CPA EXAM STRUCTURE UNDER THE 2026 FORMAT
Under the 2026 CPA exam model, every candidate must pass four sections:
- Three Core sections (mandatory for all candidates)
- One Discipline section (you choose one based on your strengths)
This structure ensures that all CPAs have strong foundational knowledge while also demonstrating deeper expertise in one specialized area.
The Core sections test whether you can think like a CPA across auditing, accounting, and taxation. The Discipline section tests how well you apply that foundation in a focused area.
CORE CPA EXAM SECTIONS (DETAILED FOR CPA ASPIRANTS)
Every CPA candidate must pass all three Core exams. These sections are not interchangeable. Each requires a different mindset, study strategy, and exam-day approach.
Treating them the same is one of the most common reasons candidates fail.
Auditing and Attestation (AUD)
AUD is often misunderstood. Many candidates assume it will be easier because there are fewer calculations. In reality, AUD is challenging because it tests professional judgment, logic, and precision.
What AUD is really testing
AUD evaluates your ability to:
- Assess audit risk and design appropriate responses
- Evaluate audit evidence for sufficiency and appropriateness
- Apply professional skepticism
- Distinguish auditor responsibilities from management responsibilities
- Interpret audit reports and opinion language accurately
Why AUD feels difficult
- Questions rely heavily on wording and context
- Multiple answer choices may appear correct
- Small details in the question often change the correct response
- Memorization does not help without proper reasoning
Common AUD mistakes
- Skimming long questions too quickly
- Ignoring qualifiers like “most appropriate” or “best next step”
- Confusing audit planning with audit execution
- Struggling with simulations involving audit reports and risk assessment
How online tutoring helps with AUD
Online tutoring focuses on:
- Teaching how to slow down and analyze what the question is really asking
- Training logical elimination of incorrect choices
- Breaking down audit reports and opinion language
- Developing a structured approach to AUD simulations
AUD becomes manageable when your thinking process improves. Tutoring helps rebuild that process.
Financial Accounting and Reporting (FAR)
FAR is the most demanding section in terms of volume. It is not difficult because of calculations alone. It is difficult because it tests whether you understand how accounting standards work together.
What FAR is really testing
FAR evaluates:
- Conceptual understanding of accounting standards
- Recognition, measurement, presentation, and disclosure
- How transactions flow through financial statements
- Governmental and nonprofit accounting logic
- Your ability to manage large amounts of information consistently
Why FAR overwhelms candidates
- Too many topics studied without prioritization
- Memorization without understanding relationships
- Weak integration between journal entries and financial statements
- Burnout caused by unrealistic study timelines
High-impact FAR areas
FAR consistently emphasizes:
- Revenue recognition
- Leases
- Bonds and long-term liabilities
- Consolidations
- Governmental accounting
- Statement of cash flows
Avoiding weak areas here almost guarantees a failing score.
How online tutoring helps with FAR
Tutoring helps you:
- Break FAR into logical, manageable sections
- Understand connections between topics
- Focus on high-frequency exam areas
- Develop a repeatable method for FAR simulations
- Review efficiently instead of rereading entire textbooks
With structure, FAR stops feeling endless.
Taxation and Regulation (REG)
REG is rule-heavy, but success depends on accurate application, not memorization.
What REG is really testing
REG tests your ability to:
- Apply federal tax rules correctly
- Work through individual, partnership, and corporate tax scenarios
- Understand business law fundamentals
- Recognize ethical and professional responsibilities
- Manage detailed fact patterns without missing key information
Why candidates struggle with REG
- Rushing through long scenarios
- Overlooking small details that change tax outcomes
- Confusing similar rules, especially basis and gains/losses
- Poor time management on simulations
REG simulations
REG simulations often:
- Combine multiple tax rules
- Require structured calculations
- Penalize careless mistakes heavily
How online tutoring helps with REG
Tutoring focuses on:
- Step-by-step reading of REG questions
- Building structured tax calculation methods
- Identifying common exam traps
- Improving accuracy before speed
- Practicing simulations with a clear framework
REG rewards disciplined thinking. Tutoring builds that discipline.
DISCIPLINE CPA EXAM SECTIONS (CHOOSE ONE)
After passing the Core sections, you must pass one Discipline section. Each Discipline builds on Core knowledge and tests specialized skills. You only choose one.
Business Analysis and Reporting (BAR)
BAR is ideal for candidates strong in financial reporting and analysis.
What BAR tests
- Advanced financial analysis
- Data interpretation
- Reporting decisions
- Judgment-based scenarios
Why BAR is challenging
- Heavy reliance on FAR concepts
- Less calculation, more evaluation
- Requires clear reasoning under pressure
How tutoring helps
Tutoring connects advanced topics back to FAR foundations and teaches how to approach analysis-driven questions logically.
Information Systems and Controls (ISC)
ISC focuses on technology, systems, and internal controls.
What ISC tests
- IT systems and data flow
- Internal controls and risk management
- How systems support business processes
Why candidates struggle
- Limited prior exposure to IT concepts
- Abstract terminology
- Difficulty visualizing system workflows
Tax Compliance and Planning (TCP)
TCP is advanced taxation and builds directly on REG.
What TCP tests
- Complex tax planning
- Compliance strategies
- Multi-layered tax scenarios
Why TCP is demanding
- Detailed fact patterns
- High risk of small errors
- Requires strong REG foundation
WHY MANY CPA CANDIDATES STRUGGLE TO PASS
Most failures happen because:
- Generic study plans do not match individual weaknesses
- Too much reading and not enough targeted practice
- Simulations are ignored or poorly approached
- Mistakes are repeated without proper review
Online CPA tutoring provides structure, feedback, and direction so your effort produces results.
HOW ANDREW KATZ, CPA HELPS YOU APPLY THIS ROADMAP
Andrew Katz, CPA works with candidates using a structured, personalized approach.
He evaluates your background, schedule, and exam history before building a tailored plan. Sessions focus on:
- High-impact MCQs
- Simulation strategies
- Core concepts that influence scores
Andrew passed all four CPA exam sections on his first attempt with a strong average score and has worked with over one hundred candidates. His experience helps students avoid common traps and focus on what truly matters.
FREQUENTLY ASKED QUESTIONS
What are the Core sections of the CPA exam under the 2026 format
Under the 2026 CPA exam format, all candidates must pass three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). These sections test foundational knowledge that every CPA is expected to understand, regardless of specialization.
How many CPA exam sections do you need to pass
Every CPA candidate must pass four sections in total. This includes three Core sections and one Discipline section of your choice. You cannot substitute a Discipline section for a Core section.
Which CPA exam section is the hardest
The hardest CPA exam section depends on your background. FAR is often considered the most difficult due to its large volume of material. AUD challenges candidates with judgment-based questions, while REG is difficult for those who struggle with applying tax rules accurately.
How does online CPA tutoring help with FAR
Online CPA tutoring helps with FAR by breaking complex topics into manageable parts, explaining how accounting concepts connect, and focusing on high-impact exam areas. Tutors also teach structured approaches for FAR simulations, which many candidates find challenging.
Why do CPA candidates fail AUD
CPA candidates often fail AUD because they rush through long questions, misread key wording, or rely on memorization instead of logical reasoning. AUD requires careful reading, professional judgment, and a structured approach to simulations.
Is REG more about memorization or application
REG is primarily about application. While understanding tax rules is important, the exam focuses on applying those rules correctly to detailed scenarios. Many candidates lose points by misreading facts or applying the wrong rule under time pressure.
What is the best order to take CPA exam sections
There is no single best order for all candidates. Many candidates start with FAR because it builds a strong foundation for other sections. Others start with their strongest subject to build confidence. A CPA tutor can help determine the best order based on your background and schedule.
How long does it take to prepare for each CPA exam section
Preparation time varies by candidate. On average, candidates spend several months per section, depending on work commitments, prior knowledge, and study consistency. Tutoring can reduce wasted time by keeping preparation focused.
Are CPA exam simulations harder than MCQs
Simulations often feel harder because they require organization, accuracy, and time management. Unlike MCQs, simulations test multiple skills at once. Guided practice through tutoring helps candidates approach simulations with confidence.
When should you start CPA exam tutoring
Many candidates start tutoring after a failed exam attempt. Others begin earlier to avoid developing bad study habits. Starting tutoring early can help build a strong foundation and reduce stress later in the process.
Does online CPA tutoring help working professionals
Yes. Online CPA tutoring is especially helpful for working professionals because it allows flexible scheduling and realistic study planning. Tutors help candidates balance work, study, and personal responsibilities.
How do you choose the right CPA Discipline section
Choosing a Discipline section depends on your strengths and career goals. BAR suits candidates strong in financial analysis, ISC suits those interested in systems and controls, and TCP is ideal for candidates with a strong tax background. Tutoring helps evaluate which option fits you best.
Can tutoring help if I already use a CPA review course
Yes. Tutoring complements review courses by clarifying difficult topics, correcting misunderstandings, and providing personalized guidance that generic courses cannot offer.
How close to the exam should you stop learning new topics
Most candidates should stop learning new topics about one to two weeks before the exam. Final preparation should focus on review, practice questions, and reinforcing weak areas rather than adding new material.
What score do you need to pass the CPA exam
A score of 75 or higher is required to pass each CPA exam section. Scores reflect scaled performance rather than raw percentages.