AUD vs FAR vs REG: What Each CPA Core Section Tests

The Uniform CPA Examination requires AUD, FAR and REG plus one discipline section. The AICPA describes each as a four-hour section. Exam completion is only one part of licensure; jurisdiction-specific education and experience requirements still matter. Use the current blueprint for the date you will test, especially when study materials describe an earlier cycle.

A useful comparison is the decision you must make. FAR asks what should be reported and how. AUD asks what evidence supports a conclusion and what an auditor should do. REG asks how tax and business-law rules apply to the facts given.

Expect to connect financial statements, accounts and selected transactions. Build fluency with journal entries, measurement, recognition and presentation. Do not memorize a number without understanding the transaction behind it.

Practice by explaining both sides of an entry and the downstream statement effects. When you miss a question, determine whether the issue was the reporting rule, a date, an amount or a classification. That distinction makes review more precise than labeling every error “accounting.”

AUD covers audit-related responsibilities, risk assessment, procedures and evidence, and conclusions and reporting. Many candidates recognize familiar vocabulary but struggle when several answers appear professionally reasonable.

Practice identifying the engagement stage, the assertion or objective at issue, and the evidence needed. Explain why a procedure fits this risk and why another procedure would not. Audit answers depend on the scenario; a procedure that is sensible in general may not address the stated requirement.

REG includes ethics and responsibilities, business law and federal taxation of property transactions, individuals and entities. Keep tax-year context visible. Distinguish tax basis from financial-statement carrying amounts, and separate entity-level consequences from owner-level consequences.

For a tax problem, write down who the taxpayer is, what happened, which rule applies, and what facts change the outcome. This prevents you from carrying a rule from one entity type into another simply because the wording sounds similar.

Inventory your experience in each core area, then take a small set of unfamiliar questions or work through official sample tasks. Treat that as a baseline, not a placement guarantee. Allocate more time to unfamiliar reasoning and retain cumulative review for areas you already know.

ATMF offers separate FAR, AUD and REG courses with structured lessons and understanding checks. Choose your core sequence around your baseline and work schedule, then review the discipline options before selecting a complete four-course CPA bundle.

Exam rules can change. Confirm the blueprint, eligibility and testing requirements for your appointment directly with the exam administrator. Source reviewed October 10, 2026. ATMF is an independent exam-preparation provider.

Explore ATMF’s structured lessons and understanding checks. Review the current course and bundle details in the catalog before choosing what fits your exam and schedule.