How to Choose a CPA Discipline: BAR vs ISC vs TCP

By IIC Lakshya

16 Jan 2026

Others

How to Choose a CPA Discipline: BAR vs ISC vs TCP

If you are still wondering about which Certified Public Accountant (CPA) Discipline to choose, here is a detailed discussion on the CPA Disciplines. Let’s learn about what the CPA exam is, the level of competency needed to develop expertise in it, the different types of disciplines, and how the discipline works.

What is CPA?

The CPA is a professional credential that is globally recognized for all professionals working in the accounting and finance industry. Candidates learn about taxation, auditing, business, and accounting concepts in CPA classes.

Understanding and implementing the ethical standards is also a significant part of the exam. You can read how to become a CPA in India to learn more about the Certified Public Accountant course and examinations. Individuals who acquire the CPA license have expanded job opportunities, higher earning potentials, and enhanced career credibility.

The areas where the credential is significantly valuable are advisory, corporate finance, and public accounting roles. The three core sections of the CPA exam are discussed in detail in the FAR CPA syllabus guide 2025. The sections are as follows:

Auditing and Attestation (AUD)
Financial Auditing and Reporting (FAR)
Taxation and Regulation (REG)

What are the CPA Discipline Sections?

There are three CPA Discipline sections under the CPA Evolution model based on the foundational core sections. All candidates must choose one CPA Discipline section along with the three core exam sections. It allows candidates to showcase their deeper knowledge in the specialized area.

Candidates must choose and pass one of these disciplines to develop knowledge and expertise for future professional growth. They can also develop a deeper understanding of the best books for CPA exam preparations. The following are the three CPA Discipline sections:

Tax Compliance and Planning (TCP)

When a candidate is interested in developing insights into taxation and compliance, they must choose the Tax Compliance & Planning (TCP). To pursue a career that is traditional in terms of professional future, professionals must choose this discipline. They learn vital public accounting competencies in this section, along with learning about what the CPA course is in detail.

Business Analysis and Reporting (BAR)

When candidates are planning to enhance their basic skills in basic accounting, decision-making, and reporting, they should choose this over other CPA subjects. These are significant functions in an organization that are necessary to evaluate the financial statements, conditions, and accordingly report to the investors. Professionals aiming to become a chief accountant, CEO, CFO, or controller in the finance and accounting industry, you have to choose this discipline.

Information Systems and Controls (ISC)

If candidates are skilled in internal controls, data management, cybersecurity, and information technology, they might want to choose the Information Systems and Controls (ISC). It is a growing field where professionals develop their expertise in automation, which will help in performing the rudimentary accounting tasks. Professionals also learn and develop insights from public accounting.

Significance of CPA Discipline Sections

The CPA Discipline sections are very important because every area offers specialized knowledge. They are in demand in the current market because they are significant factors in contributing to the overall growth of industries and the market in the future. Read the CPA course fees to understand the exposure required for this certification.

There are also diverse career paths open for you if you choose any one of these CPA disciplines. Candidates need to learn about CPA course eligibility when preparing for the exam. They advance their career by making candidates eligible for higher opportunities, respect, recognition, and higher salaries on a global level.

How do the CPA Discipline Sections Work?

CPA candidates must pass all three core sections, also known as the fundamental areas, namely AUD, REG, and FAR. Then you have to choose another discipline from BAR, TCP, or ISC and qualify it. The CPA Discipline is equally important as the core sections.

The discipline that is selected by candidates is not present on your CPA license. Hence, they have the freedom to choose any discipline that strengthens their skills and expertise, leading to their future career path.

Wrapping Up!

In conclusion, choosing the right CPA Discipline section is significant because it helps candidates combine their foundational accounting knowledge, specialized skills, and developed expertise. Their professional goals are easy to achieve when they maintain the recognition and value of the CPA designation.

Frequently Asked Questions on CPA Discipline Sections

Is a 75% on the CPA Exam passing?

The CPA passing score for every section of the CPA exam should be a minimum of 75 for candidates applying for these exams.

Does it matter which CPA discipline you take?

It is not a difficult decision, nor does it impact your career when it comes to choosing your CPA discipline. Choosing the CPA discipline is basically an opportunity to test and evaluate the career path you are planning to take.

What is the hardest CPA discipline?

The hardest CPA discipline considered across major groups of candidates is the FAR CPA exam. The FAR section is difficult because there are 4 sections of the exam that have a lot of mathematical questions, which are mentally taxing.