BAR vs ISC vs TCP: How to Choose Your CPA Discipline
By SimplyCPA · 27 September 2026 · Updated 11 October 2026
On this page (6)
- Same licence: All three Disciplines lead to the same CPA licence — the choice is about fit and career.
- BAR: Advanced financial reporting, data and business analysis, and state and local governments — the deepest technical section; about 42% passed in 2025.
- ISC: Information systems, data management, security and privacy, and SOC engagements; about 68% passed in 2025, scored 60% MCQ / 40% TBS.
- TCP: Advanced individual and entity tax compliance and planning; about 78% passed in 2025.
- Windows: Disciplines can only be taken in January, April, July and October — plan around them.
The three Disciplines at a glance
| Discipline | Content areas and allocation | Format | 2025 pass rate |
|---|---|---|---|
| BAR — Business Analysis and Reporting | Business analysis 40–50%; Technical accounting and reporting 35–45%; State and local governments 10–20% | 50 MCQ, 7 TBS | About 42% |
| ISC — Information Systems and Controls | Information systems and data management 35–45%; Security, confidentiality and privacy 35–45%; Considerations for SOC engagements 15–25% | 82 MCQ, 6 TBS (scored 60/40) | About 68% |
| TCP — Tax Compliance and Planning | Individual tax compliance and planning, and personal financial planning 30–40%; Entity tax compliance 30–40%; Entity tax planning 10–20%; Property transactions 10–20% | 68 MCQ, 7 TBS | About 78% |
Area weights are from the AICPA blueprints; check the current blueprint PDF for any refinements.
Who each Discipline suits
BAR — Business Analysis and Reporting
An extension of FAR: financial statement analysis, budgeting and variance analysis, data analytics, and technical topics such as business combinations, derivatives, pensions and stock compensation, plus governmental accounting. Suits financial reporting, technical accounting, valuation, FP&A and assurance careers. It's widely regarded as the most demanding Discipline, and its pass rate is the lowest of the three.
ISC — Information Systems and Controls
IT governance, data management, cybersecurity, privacy and SOC 1/SOC 2 engagements. Suits IT audit, technology risk, SOX and controls work — a growing area in Indian delivery centres. Candidates with IT or process backgrounds often find it intuitive.
TCP — Tax Compliance and Planning
Deeper US tax for individuals (including gift tax and personal financial planning) and entities (C and S corporations, partnerships, trusts, exempt organisations), with a planning focus. The clear choice for US tax careers. See how TCP differs from REG.
A simple decision framework
- Career first — which role do you want in five years? Reporting → BAR; IT audit or risk → ISC; tax → TCP.
- Strength second — which Core section felt most natural? FAR → BAR; REG → TCP; AUD with a technology bent → ISC.
- Timing third — pair your Discipline with the related Core section and book the next available window.
Pass rates aren't the whole story
The AICPA says pass rates reflect candidate preparedness rather than exam difficulty. TCP's high rate partly reflects that most TCP candidates already work in tax. Choose the Discipline that fits your career, not the one with the best statistics.
Testing-window rules
- BAR, ISC and TCP are scheduled only in the first month of each quarter.
- Scores are released about six weeks after the window closes.
- A failed Discipline can only be retaken in a later window — so a fail costs at least three months.