Free CPA ISC Exam Prep
AICPA CPA Exam — Information Systems & Controls (ISC) Discipline Section
Prepare for the CPA ISC exam without spending hundreds on expensive prep courses. Free study guides, practice questions, flashcards, and related exam resources.
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CPA CPA Exam License: Complete Roadmap
Follow this path to organize your licensing and exam preparation
Phase 1: Information Systems and Data ManagementYou are here
Master ITGCs, SDLC, data governance, ETL, relational databases, normalization, and SQL basics.
Phase 2: Security, Confidentiality, and Privacy
Study NIST CSF, NIST 800-53, ISO 27001, COBIT, access controls, encryption, BCP/DR, GDPR, CCPA.
Phase 3: SOC Engagements
Cover SSAE 21, AT-C 105/205/320, SOC 1 vs 2 vs 3, Type 1 vs Type 2, TSC, CUECs, subservice orgs.
Phase 4: Practice Exams and Simulations
Drill 82-MCQ + 6-TBS mocks, target 75+ scaled, remediate weak areas before your testing window.
Can You Take the CPA ISC Exam?
Check if you meet the basic eligibility requirements
- •Pass three Core sections (AUD, FAR, REG)
- •Select ISC as your Discipline section (alternatives: BAR, TCP)
- •Complete all four sections within the 30-month rolling credit window
- •Apply through your state board of accountancy via NASBA
CPA ISC Quick Facts
Time to Get Licensed
10-14 weeks at 12-15 hours per week for working candidates
From start to license in hand
Exam Provider
Prometric test centers (in-person only; ISC is not offered online-proctored)
Retake Policy
Continuous testing — candidates may retake a failed section as soon as the previous score is released, in any open testing window for that section.
Total Cost Breakdown
Free CPA ISC Prep Tools
Reported exam pass rate: Q1 2026 pass rate ~67% per AICPA-published quarterly statistics; up from ~51% in early 2024.. These figures describe exam candidates, not OpenExamPrep user outcomes. Check the exam sponsor’s website for published statistics.
100 Practice Questions
ITGCs, SOC engagements, Trust Services Criteria, encryption, BCP/DR, and IT frameworks.
AI-Powered Learning
Targeted feedback on SOC 1 vs SOC 2 distinctions and TSC selection.
2026 Updated
Review the current AICPA ISC Blueprint (CPA Evolution).
Free Access
Practice ISC concepts before paying for a full review course.
What You'll Study
9 chapters covering the exam topics in this guide
Chapter 1: Introduction & CPA Evolution Exam Overview
3 sections
Chapter 2: IT Infrastructure, Architecture & Cloud Environments
5 sections
Chapter 3: IT General Controls, SDLC & Business Process Controls
5 sections
Chapter 4: Data Governance, Relational Databases & Data Extraction
5 sections
Chapter 5: Security Governance, Frameworks & Threat Landscape
7 sections
Chapter 6: Identity and Access Management (IAM) & Cryptography
5 sections
Chapter 7: Incident Response, Business Continuity & Privacy Regulations
6 sections
Chapter 8: Attestation Standards & the SOC Framework
5 sections
Chapter 9: SOC 2 Trust Services Criteria & Reporting Mechanics
5 sections
CPA ISC Exam Details
AICPA CPA Exam — Information Systems & Controls (ISC) Discipline Section
Administered by AICPA / NASBA
Exam Content Breakdown
Based on the official AICPA / NASBA content outline
IT general controls (change management, logical access, computer operations), SDLC, data governance and lineage, ETL and data quality, relational databases, normalization, SQL fundamentals, business process and data flow analysis.
Frameworks (COSO ERM, COBIT 2019, NIST CSF, NIST 800-53, ISO 27001), access controls (RBAC, ABAC, MFA, SSO, least privilege), encryption (symmetric, asymmetric, hashing, PKI, TLS), incident response, BCP/DR with RTO and RPO, privacy (GDPR, CCPA), data classification.
SSAE 21, AT-C 105 (general attestation requirements), AT-C 205 (examination engagements), AT-C 320 (SOC 1 ICFR), SOC 2 Trust Services Criteria, SOC 3, Type 1 vs Type 2, complementary user entity controls (CUECs), subservice organizations (carve-out vs inclusive).
What's Included
9 Chapters
Complete exam coverage
Practice Quizzes
With detailed explanations
Free to Start
No credit card required
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What's Next After the CPA ISC?
After passing the CPA ISC, you can pursue these career paths
CPA
Earn the full CPA license by passing AUD, FAR, REG, plus ISC as your Discipline.
CPA AUD
AUD Core section pairs naturally with ISC and shares attestation and internal-controls content.
CITP
AICPA Certified Information Technology Professional — the CPA IT specialty post-licensure extension.
CPA BAR
Business Analysis and Reporting Discipline — alternative ISC choice for non-IT-focused candidates.
CPA ISC Exam FAQ
Official AICPA / NASBA Resources
Verify information with these official sources
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Ready to Start Your Free CPA ISC Prep?
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