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CPA ISC Exam: Passing the CPA ISC Discipline Section

CPA ISC Exam: Passing the CPA ISC Discipline Section

In 2024, the US CPA Exam added three new CPA Discipline sections, including the ISC CPA exam. Since the CPA Evolution was put into effect, passing the CPA Exam now requires passing one of three Discipline sections and three Core CPA sections. To meet the CPA Discipline requirement, candidates can sit for the Information Systems and Controls (ISC) test or two others.

Therefore, in this post, we will review the structure and content of the CPA Exam’s ISC section. We also offer advice on deciding whether to take the ISC or another CPA Discipline section. And at the end of the post, we have coupons for CPA Exam sections, too!

What is the ISC CPA Exam?

All CPA candidates must pass three Core sections. In addition, candidates must pass a fourth section called the CPA Discipline section. The CPA Discipline exams test your deeper understanding of accounting concepts while building on the content found in the Core exams.

All candidates must pass the three Core exams. However, you only need to select one of the three available Discipline sections: BAR, ISC, and TCP.

Core CPA Exam Sections – Candidates must pass all three

AUD: Auditing and Attestation
FAR: Financial Accounting and Reporting
REG: Taxation and Regulation

CPA Discipline Sections – Candidate pass a section of their choice

BAR: Business Analysis and Reporting
ISC: Information Systems and Controls
TCP: Tax Compliance and Planning

ISC Section for CPA Exam: What does it cover?

The ISC exam assesses your understanding and proficiency in data management and information systems, SOC engagements, security and privacy, and information technology (IT) audit and advisory roles. The material takes a close look at international organizational controls, data governance and privacy issues, and accounting information technology.

Why ISC?

The AICPA developed the ISC CPA Exam after the BEC (Business Environment and Concepts) section was eliminated as part of the 2024 CPA Evolution. The current ISC exam includes some of the content from the old BEC exam as well as some questions that previously appeared in AUD. Basically, the ISC section reflects the technological changes that the accounting industry has seen in the past several years.

Questions on the ISC CPA Exam

If you choose to take the ISC Exam, you will have 4 hours to answer 82 MCQs (multiple-choice questions). In addition, you’ll have to tackle 6 TBSs (task-based simulations — they give you realistic scenarios and have you solve lifelike accounting problems).

The ISC questions are divided among 5 “testlets,” which are short segments of the exam. Here is the breakdown of the content:

Information Systems & Data Management 35% to 45%
Security, Confidentiality, & Privacy 35% to 45%
Considerations for System and Organization Controls (SOC) Engagements 15% to 25%

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Syllabus for the CPA ISC Exam

The ISC syllabus includes a range of topics, from information systems to data management, SOC engagements, security, confidentiality, and privacy. The AICPA has published the following syllabus – the CPA ISC exam could include questions on any of these topic areas.

1. Data Management and Information Systems

Information systems
- Information technology infrastructure
- Enterprise information systems
- Accounting information systems
- System availability
- Managing change
Data management for accounting systems

2. Privacy, Confidentiality, and Security

Frameworks for privacy, confidentiality, and security
Regulations and standards
Security threats and attacks
Testing for and mitigating security threats
Security incident response

3. Considerations for System and Organization Controls (SOC) Engagements

Planning, performing, and reporting an SOC engagement

What’s a Passing Score for ISC?

A score of 75 or above is required to pass the ISC CPA Exam, which has a pointing scale from 0 to 99. Of those 99 possible points, half of the weighted score comes from the MCQs, and the other half comes from the task-based simulation (TBS) questions.

What’s more, the AICPA weights the questions according to difficulty. As a result, the more complex questions are worth more points than easier ones, even though the AICPA doesn’t technically use a curve for grading the CPA Exam.

Additionally, because you must respond to several questions in each scenario, you can actually receive half credit on the TBSs! Your final ISC score is totaled on a scale of 0 to 99 once your exam has been evaluated and the weights have been applied.

Who Should Take the ISC Discipline?

Before you choose which CPA Exam Discipline section to tackle, keep in mind this one important thing: you can practice professionally in any CPA niche, regardless of the discipline section you select. In other words, try not to overburden yourself with this choice. Instead, select the discipline that interests you and you feel confident in passing – because passing the CPA Exam is what matters most.

Does My Accounting Career Path Require the CPA ISC Exam?

If you like information systems and data management, the ISC discipline might be for you. In other words, you might excel in the ISC section if you:

Already have experience in data management and/or information systems
Are a recent university graduate (or a current student), and you remember a lot from your advanced information systems or information technology courses
Feel comfortable with the AUD questions, too

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CPA ISC Exam Discounts

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FAQs: ISC CPA Exam

What Is a Passing Score for ISC?

Candidates must receive a score of 75 or more to pass all sections, including ISC, which are scored on a scale of 0 to 99. The MCQs and TBSs account for 50% of the final score.

What Is the Pass Rate for ISC?

Data on student pass rates is only now being gathered and has not yet been released to the public because the CPA Discipline Exams (including the ISC) were only introduced in January 2024. However, only about 50% of students who take a portion for the first time pass the CPA exam. Still, though, candidates who study with a CPA Exam review course have higher chances of passing on their first try.