CPA Exam Dates 2026: Testing Windows, Deadlines & Scheduling

2026 Testing Windows: Core vs. Discipline Sections

Scheduling the Uniform CPA Examination in 2026 requires understanding a split calendar. The three Core sections - Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) - test continuously all year at Prometric centers. You can book a Core section almost any week there's an open seat, subject to your state board's eligibility rules and Prometric availability.

The Discipline sections work differently. Candidates choose one of three: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Under the CPA Evolution model, each Discipline section is offered only during the first month of every quarter - January, April, July, and October. Miss that narrow window and you wait roughly ten weeks for the next one. This is the single biggest scheduling constraint candidates face in 2026, and it deserves more attention than most exam-prep advice gives it.

What Changed for 2026: Blueprints and H.R. 1 Tax Provisions

The AICPA's 2026 Blueprints took effect January 1, 2026. The practical takeaway: content area weights and skill allocations did not change from the prior version. If you already reviewed material aligned to the CPA Evolution model, that content remains valid - this was a maintenance update, not a structural overhaul.

The more consequential shift for 2026 candidates is tax law. H.R. 1 tax provisions became testable in REG and TCP starting July 1, 2026. Anyone testing in REG or TCP before that date should build a study plan around the prior tax rules; anyone testing on or after July 1 must incorporate the new provisions. If your exam window straddles that date, confirm which version of the content applies to your scheduled testing date before finalizing your review materials - this is exactly the kind of detail worth cross-checking against a current CPA Cheat Sheet 2026: One-Page Review of Must-Know Facts rather than relying on outdated notes.

Discipline Section Calendar: BAR, ISC, and TCP

Because Discipline sections open only in the first month of each quarter, scores are released roughly six weeks after that testing window closes - later than the turnaround typical of Core sections. Plan around this lag if you're relying on a Discipline score to satisfy a state board deadline, apply for a job, or trigger the start of your conditional-credit clock.

This distinction is one reason candidates researching CPA Exam Domains 2026: Complete Guide to All 3 Content Areas often start with FAR's Core-section content before deciding which Discipline section fits their career path and testing calendar.

Registration Mechanics and Deadlines

The AICPA develops and scores the exam; NASBA operates the national candidate database; and the 55 state boards of accountancy set eligibility rules and grant licenses. That three-way structure means your 2026 deadlines are partly national and partly state-specific.

• Education evaluation: In CPAES jurisdictions, expect a $96 education evaluation application fee before you're deemed eligible.
• Jurisdiction application fee: Roughly $20 to $180 depending on your state board.
• Section fee: The NASBA-published section fee is $262.64 per section - about $1,050.56 across all four sections.
• Realistic all-in cost: Excluding review courses, most candidates land between $980 and $1,950 total once education evaluation, application, and section fees are combined.

Because state boards set their own eligibility windows and application processing times, build in buffer weeks before your target testing month - especially if you're aiming for a Discipline section's narrow quarterly opening. For a full cost breakdown by category, see CPA Certification Cost 2026: Complete Pricing Breakdown, and confirm your state's specific prerequisites in CPA Requirements 2026: Eligibility, Prerequisites & How to Qualify before submitting anything.

Sequencing Your Four Sections Around the Calendar

With four sections of 4 hours each - 16 hours total - the order you test in matters more than most candidates realize, given the Core/Discipline calendar split. A practical sequencing approach for 2026:

1. Start with FAR. It's the Core section every candidate must pass, it carries the lowest pass rate on the exam, and its content overlaps with parts of BAR and TCP, so tackling it first builds a foundation for whichever Discipline you choose later.
2. Follow with AUD or REG. Both test continuously, so schedule whichever aligns better with your work commitments or coursework calendar.
3. Reserve your Discipline section for a quarterly opening you can actually hit. Work backward from January, April, July, or October and give yourself a full review cycle before that window, not after you've already missed it.

This sequencing also matters for conditional credit: Model Rule 5-7 gives you 30 months of conditional credit per passed section, measured from score release rather than test date - but adoption is state by state, not automatic. If your state hasn't adopted the extended window, your effective clock could be shorter, so confirm this with your board rather than assuming the 30-month figure applies universally.

Score Release Timing and the 72-Hour Retake Rule

Passing is a scaled 75 on a 0-99 scale - not a percentage correct and not curved against other candidates. If you don't reach 75, you can retake the section, and there's no limit on the number of retakes. The only fixed constraint is a 72-hour wait after receiving your score before re-registering for that section.

Score release timing differs by section type. Core sections generally follow a standard rolling release schedule tied to testing volume. Discipline sections, because they're only administered during a single month each quarter, release scores about six weeks after that testing window closes - plan your next section or your license application around that lag, not around when you sat the exam. For a deeper look at what the 75 actually represents on the scaled scoring model, see CPA Passing Score 2026: Exactly What You Need to Pass.

Building a 2026 Study Calendar Around FAR's Domains

Since FAR is the Core section every candidate must pass and it carries the exam's lowest pass rate, it's worth building your earliest 2026 study weeks specifically around its three domains rather than generic review habits. FAR's content splits into Financial Reporting (30-40%), Select Balance Sheet Accounts (30-40%), and Select Transactions (25-35%), tested across 50 multiple-choice questions and 7 task-based simulations in five testlets, scored 50% multiple choice and 50% simulation, with a standardized 15-minute break after the third testlet that doesn't count against your four hours.

FAR's skill allocation - 5-15% remembering and understanding, 45-55% application, and 35-45% analysis - makes it the most calculation-heavy Core section. Given a testing date on your 2026 calendar, work backward roughly 8-10 weeks, front-loading the two balance-sheet-heavy domains before moving into transaction-based simulations closer to your test date. If you want the full domain breakdown before mapping this onto a calendar, review CPA Exam Domains 2026: Complete Guide to All 3 Content Areas, and pair it with a structured plan from CPA Study Guide 2026: How to Pass on Your First Attempt. Running timed simulations on a full-length practice test in the final two weeks before your scheduled date is the closest substitute for actual testlet pacing.

Once FAR is behind you, the same domain-first scheduling logic applies to AUD and REG - just swap in their respective blueprint weightings. For context on how FAR's difficulty compares to the other sections, How Hard Is the CPA Exam? Complete Difficulty Guide 2026 and CPA Pass Rate 2026: What the Data Shows both break down section-by-section pass-rate data you can use to prioritize your 2026 study calendar. And if you're still weighing whether the licensure timeline is worth the investment, CPA Salary Guide 2026: Complete Earnings Analysis and Is the CPA Certification Worth It? Complete ROI Analysis 2026 cover that ground in detail.

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