ISC

CPA Information Systems and Controls (ISC) Exam Guide 2025: Mastering the ISC Section with Zain Academy

Introduction

The Information Systems and Controls (ISC) section of the CPA exam, recently introduced by the American Institute of Certified Public Accountants (AICPA), is designed to assess a CPA’s understanding of information systems, cybersecurity, and internal controls. As businesses rely more on digital infrastructure and data integrity, the ISC section ensures that CPA candidates are equipped with the skills needed to safeguard financial data and enhance information security. This Zain Academy guide provides an in-depth look at the latest CPA ISC syllabus and offers valuable tips to help you succeed.

What is the CPA ISC Section?

The CPA ISC section evaluates candidates’ proficiency in information technology (IT) systems, cybersecurity, risk management, and internal controls. As accounting professionals, CPAs must be capable of understanding and managing the IT systems that support financial reporting and ensuring the integrity of financial data. This section is crucial for those aspiring to strategic roles involving risk assessment, internal auditing, and IT governance.

CPA ISC Exam Format

The ISC exam consists of:

• Multiple-Choice Questions (MCQs): 50% of the exam
• Task-Based Simulations (TBSs): 50% of the exam

The exam structure places a strong emphasis on practical applications, challenging candidates to apply their knowledge in real-world information systems and control scenarios.

Key Content Areas in the 2025 CPA ISC Syllabus

The AICPA’s latest ISC syllabus covers five main content areas essential for understanding information systems, cybersecurity, and internal controls. Here’s a breakdown of the primary content areas:

1. Information Systems and Data Management (35-45%)

• Principles of IT governance, including organizational roles, responsibilities, and risk oversight.
• Risk management frameworks and methodologies, including identification, assessment, and mitigation of IT risks.
• Emphasis on IT audit practices and the CPA’s role in managing technology-related risks.

2. Security, Confidentiality and Privacy (35-45%)

• Key concepts in cybersecurity, including data encryption, access controls, and identity management.
• Strategies for protecting financial data, such as network security, intrusion detection, and threat response.
• Incident response planning and risk management strategies to mitigate cyber threats.

3. Consideration for System and Organization Controls (SOC) Engagements (15-25%)

• Overview of the systems development life cycle (SDLC) and project management.
• Implementation and testing of IT systems to support financial reporting and data integrity.
• Understanding of system controls, data migration, and post-implementation reviews.

How Zain Academy’s CPA ISC Study Resources Can Help You Succeed

Zain Academy’s CPA ISC study materials are crafted to simplify complex topics, helping candidates build a strong understanding of each area tested in the ISC section. Here’s how our resources stand out:

1. Targeted Study Guides: Organized by content area, our study guides align directly with the latest AICPA syllabus, making it easy to prioritize high-weight topics.
2. Extensive Practice Questions and TBSs: Our practice materials include a vast range of questions and simulations that mirror the ISC exam format, preparing you for real exam scenarios.
3. Interactive Learning Videos: Access engaging video content on Zain Academy’s YouTube channel, where complex ISC topics are visually explained to enhance understanding.
4. Dedicated Support: Zain Academy’s experts are available via WhatsApp and email, providing you with guidance on challenging topics and helping you stay motivated.

Tips for Excelling in the CPA ISC Exam

1. Focus on IT Governance and Cybersecurity: These are high-weight areas that cover critical topics for today’s digital accounting landscape. Make sure to understand key principles in IT governance and cybersecurity frameworks.
2. Practice with Data Analytics Tools: Given the increasing focus on data analytics, familiarizing yourself with data management concepts and analytics tools is beneficial for practical application.
3. Master Internal Control Frameworks: COSO and COBIT are foundational frameworks; practice applying these concepts to information systems scenarios.
4. Simulate Real-World Scenarios: Task-based simulations test your ability to apply ISC knowledge practically. Use Zain Academy’s TBS resources to practice your application skills effectively.

CPA ISC Exam Requirements and Eligibility

To qualify for the CPA ISC exam, candidates must meet the CPA program’s general eligibility requirements, which can vary by state:

• Education: Typically, 150 semester hours in accounting, finance, and IT-related coursework.
• Experience: Generally one year of supervised experience in accounting, audit, or finance.
• Ethics Exam: Many states require an additional ethics exam that focuses on professional standards and integrity.

Conclusion: Prepare for CPA ISC Success with Zain Academy

The CPA ISC section is essential for those pursuing expertise in IT governance, cybersecurity, and information controls. Zain Academy’s up-to-date study guides, extensive practice exams, and dedicated support make mastering this challenging section achievable. Begin your ISC exam preparation journey with Zain Academy and join the ranks of successful CPA candidates equipped to meet today’s digital accounting challenges.

Ready to excel in ISC? Explore Zain Academy’s CPA ISC study resources today and start your journey toward CPA certification with confidence.