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The AICPA Board of Examiners has approved a phased approach for testing CPA candidates on the H.R. 1 One Big Beautiful Bill Act (OBBBA). Old tax provisions remain testable until June 30, 2026. New tax provisions with effective dates in 2024 and 2025 appear on the test starting July 1, 2026. This is the single biggest 2026 CPA exam development — affects REG and TCP sections

The CPA Exam does not work like CFA or ACCA. There is no single exam day you count down to – but the two halves of the exam behave completely differently, and mixing them up costs candidates months.

Core sections: book any week you like

The three Core sections – AUD (Auditing and Attestation), FAR (Financial Accounting and Reporting) and REG (Regulation) – run on continuous testing. You can schedule them at any point in the year, and scores are released on a rolling cycle roughly two weeks after your test data is processed.

This is genuinely useful: you can sit FAR the week you finish revising it rather than waiting for a window to open.

Discipline sections: only the first month of each quarter

The Discipline sections – BAR, ISC and TCP – are not continuous. AICPA administers them only in the first month of each quarter, and the score release lags well behind:

Miss an October Discipline window and your next chance is January – a three-month wait with no way around it. Plan your Discipline section first and fit the Core sections around it, not the other way round.

The 30-month clock

You must pass all four sections within 30 months of sitting your first one. Some states extend this to three years. The window is set by your own state board, not by AICPA, so check your board's rule before you assume you have the extra time.

One thing to plan around

Continuous testing for Core sections does not last forever. From July 2027 the exam moves to a new platform and Core sections switch to quarterly windows as well. If your study plan runs into the second half of 2027, that flexibility disappears.

You can practise free CPA questions on Professional Career Club – no signup needed to attempt them.

Source: AICPA – CPA Exam scoring and score release timetables, aicpa-cima.com. Verified 3 September 2026. AICPA notes all dates are subject to change.