From 2025 onward, the three Core sections are now available via continuous testing:

• AUD – Auditing and Attestation

• FAR – Financial Accounting and Reporting

• REG – Taxation and Regulation

What that means in practice?

• You can sit for Core sections in any month, not just fixed testing windows.

• Once your exam file is processed, scores are generally released in roughly 2–4 weeks, depending on when AICPA receives your exam.

• You’re no longer “trapped” by long gaps between windows if you need to retake a Core section.

Combined with the extended 30-month credit window many jurisdictions now follow, this gives you much more flexibility to:

• Lock in your strongest Core section early

• Adjust your plan quickly if you have to retake

• Avoid long “dead time” where you’re waiting months just to see if you passed

In contrast, the three Discipline sections remain on a more traditional schedule:

• BAR – Business Analysis and Reporting

• ISC – Information Systems & Controls

• TCP – Tax Compliance & Planning

Key features of the Discipline schedule:

• You can only sit for a Discipline in the first month of each quarter (e.g., Jan, Apr, Jul, Oct).

• Each quarter has one main score release date for that Discipline window.

• If you fail or skip a window, you often wait another quarter to try again.

So while Core has become more flexible and responsive, your Discipline choice and timing are still strategic, high-impact decisions.

Given this mixed model of continuous Core and quarterly Discipline how should you plan your order?

Here are three realistic sequencing strategies candidates are using, with pros and cons for each.

1️⃣ Strategy 1: Core-First, Discipline-Last

Order idea: FAR → AUD → REG → (BAR / ISC / TCP)

This is the classic, conservative sequence—now optimized by continuous testing.

Pros:

• You build a solid base in financial reporting, auditing, and tax before a specialized Discipline.

• Continuous testing lets you stack Core sections efficiently, with less downtime.

• If you need a retake, you can usually fit it in within weeks, not quarters.

Cons:

• If you delay your Discipline too long, you may be forced into a tight window near the end of your 30-month clock.

• You’re gambling that nothing major in work/life will collide with your chosen Discipline window.

Best for: Candidates who like a linear progression, want to “get the big three out of the way,” and prefer not to decide their Discipline too early.

2️⃣ Strategy 2: Core + Discipline “Anchor” Early

Order idea: FAR → (BAR / ISC / TCP) → AUD → REG

(or swap AUD/REG around your strengths)

Here, you treat your chosen Discipline as an anchor in your timeline.

Pros:

• You claim a Discipline window early, so if you need a retake, you still have multiple quarters left.

• Early success in your Discipline can be motivating—you can frame it as, “I’ve already passed my specialization.”

• You can time your studying so your Core knowledge feeds directly into your Discipline (e.g., FAR before BAR, REG before TCP).

Cons:

• You’ll need to align your study calendar to the quarterly Discipline window—less flexible than Core.

• If you misjudge readiness and fail early, you’ll have more pressure on later Discipline windows.

Best for: Candidates who already know their career direction (tax, advisory, systems/IT) and want their exam plan to reflect that from the start.

3️⃣ Strategy 3: Discipline in the Middle, “Bookended” by Core

Order idea: FAR → AUD → (BAR / ISC / TCP) → REG

(or another variation where Discipline is 3rd)

Think of this as a “sandwich” strategy: Core → Discipline → Core.

Pros:

• You leverage fresh Core knowledge going into your Discipline (especially powerful for BAR and TCP).

• You don’t leave Discipline too late, but you also don’t rush into it.

• If you need to retake the Discipline, you’ll still likely have at least one more quarterly window within your 30-month clock.

Cons:

• Your study calendar gets more complex—you’re juggling continuous Core dates and a fixed Discipline window.

• If you mis-time your Discipline prep, you may have a long gap until the next available window.

Best for: Candidates who want a balanced progression and time to explore which Discipline fits them before fully committing.

No matter which strategy you choose, keep these principles in mind:

1️⃣ Start from your Discipline windows and work backward

• Plot out the quarterly Discipline windows for the next 12–18 months.

• Decide which 1–2 windows you realistically want to target.

• Then schedule your Core sections around those anchor dates.
  
  
  

2️⃣ Use Core’s flexibility to protect your 30-month window

Because Core is continuously available, you can:

• Front-load one or two Core sections before your first Discipline window.
  
  

• Leave enough buffer time to retake a Core if needed without derailing your Discipline plan.
  
  

Think in terms of “risk management”—continuous Core is your shock absorber.

3️⃣ Sequence Core sections to support your Discipline

A few natural pairings:

• FAR → BAR (heavy on financial reporting, analytics, advanced topics)

• REG → TCP (tax base → advanced compliance and planning)

• AUD → ISC (controls, systems, risk, assurance concepts linking together)
  
  

Try to sit the supporting Core not too far before your chosen Discipline so the knowledge is fresh.

The CPA Exam has always tested discipline and consistency.

But with:

• Core sections available continuously, and

• Disciplines still locked into quarterly windows, your ability to plan and adapt is now a real competitive advantage.

Good candidates memorize rules.
Great candidates design a calendar that gives them room for setbacks and momentum.

If you’re a current or future CPA candidate, think about:

• The Discipline (BAR, ISC, or TCP) you are to choose?
  
  

• Are you planning to go Core-first, Discipline-first, or sandwich your Discipline in the middle?