30-month credit window replaces 18-month window
MajorNASBA extended the rolling credit window: after passing a CPA section, you now have 30 months to pass the remaining sections before the first pass expires. Previously it was 18 months. Effective in all jurisdictions adopting the policy (most have or are in process).
Who this affects
Candidates whose 18-month clock would have expired before completing all four sections. Particularly working candidates and parent candidates with disrupted prep cycles.
What to do
Verify your jurisdiction adopted the 30-month window. If yes, you have more breathing room. If you previously failed sections under pressure, replan with the new timeline.
AUD Blueprint refresh
ModerateRepresentative tasks updated, with sharper emphasis on technology-enabled audit procedures, data analytics in audit evidence gathering, and SOC 1/2 engagement scoping. Core areas (Ethics, Risk Assessment, Procedures/Evidence, Reporting) unchanged in weight.
Who this affects
Candidates using pre-2026 Becker/UWorld/Gleim/Surgent AUD materials. Audit data analytics is the most-shifted area.
What to do
Update prep materials to 2026 version. If your vendor pushed an update, accept it. If you bought materials in 2025, verify the version against your sitting date.
FAR Blueprint refresh
ModerateGASB and not-for-profit reporting tasks updated to reflect current standards. Leases, pensions, and consolidations remain TBS staples but with current-year fact patterns. Skill-mix weights (Application-heavy) unchanged.
Who this affects
FAR retakers and candidates using older Becker/Wiley/Gleim materials.
What to do
Confirm your prep materials reflect current GASB standards. FAR is unforgiving on stale GASB content.
REG Blueprint refresh — tax law updates
MajorFederal Taxation of Individuals and Entities areas updated for 2026 tax year. TCJA expiration provisions, standard deduction amounts, retirement contribution limits all shift annually — the 2026 Blueprint codifies the testable year.
Who this affects
Any candidate whose REG prep is more than 6 months old. Tax law is annual.
What to do
Verify your vendor pushed 2026 tax-year updates. Most do this between January and March.
BAR Blueprint refresh
ModerateBusiness Analysis representative tasks updated for current financial valuation methods, ESG-aware reporting, and inflation/interest-rate environment context. Technical Accounting and SLG mostly stable.
Who this affects
Candidates who plan to take BAR Discipline.
What to do
Update BAR materials if 2025-vintage. Business Analysis is the most-affected area.
ISC Blueprint refresh
ModerateInformation Systems and Security/Confidentiality/Privacy areas updated for current security frameworks, cloud-deployment patterns, and SOC engagement realities. SOC engagement scoping is sharper.
Who this affects
Candidates who plan to take ISC Discipline.
What to do
Update ISC materials if 2025-vintage. Verify SOC 1 vs SOC 2 task framing matches current.
TCP Blueprint refresh — tax law updates
MajorTax Compliance and Planning Discipline picks up 2026 tax-year changes. Partnership and S-corp distribution rules, §1031 exchange details, multi-entity planning all reflect current law.
Who this affects
Candidates planning TCP Discipline. As with REG, tax law is annual.
What to do
Verify 2026 tax-year update from your vendor. If your vendor is slow, supplement from IRS publications directly.