The “core + discipline licensure model” refers to one of many changes to the CPA Exam going into effect on Jan. 1, 2024. Under this model, CPA licensure candidates all take the same three “core” tests (Accounting, Auditing and Attestation, and Taxation). Then, each candidate selects one of three “discipline” areas in which to display a stronger, deeper understanding of a key subject. The three disciplines are: Business Analytics and Reporting (BAR) Information Systems and Controls (ISC) Tax Compliance and Planning (TCP) Note that Maryville University’s online Master of Science in Accounting features three specializations corresponding to the CPA Exam’s three disciplines.