Deciding on the order to take the CPA exam can be as crucial as studying for them.
Did you know that only about half of CPA candidates pass each CPA exam section?
This statistic shows just how challenging each section of the exam can be. Here’s where a strategic approach comes into play to maximize your chances of success. Getting the CPA exam order right can be a game-changer for your CPA journey.
Let’s break down the order in which to take each CPA exam section to set yourself up for success.
Key Takeaways:
- Start with FAR: FAR is often the most difficult section, so tackle it when you’re fresh.
- Follow up with AUD or REG: These sections let you keep the momentum going without burning out after FAR.
- Leave a discipline section for last: Since these are new, saving them for last gives you time to settle into the CPA exam structure.
- Stick to a study schedule: Aim for 80-100 hours per section, with extra time for FAR to build a comprehensive understanding.
Why the Order Matters
Choosing the best CPA exam order can make a huge difference in your CPA journey. Each exam section tests different skills, so tackling them strategically helps you build on your foundational knowledge and take advantage of your strengths. Think of the CPA exam structure like a marathon; starting strong is important, but so is conserving your energy for the long haul.
When I took the CPA exam, I started with FAR, which proved to be the right decision. FAR was the most difficult section for me, but tackling it first meant I had maximum focus and energy. This approach allowed me to build momentum and ease into the other core sections afterward. If the discipline sections had been around back then, I’d likely have saved them for last to give myself time to adapt to the CPA Evolution format.
Start with FAR
FAR (Financial Accounting and Reporting) is often regarded as the toughest section. It covers everything from accounting standards to financial reporting for local governments and requires a deep understanding of financial statement knowledge and select financial statement accounts. With FAR, you’re not just recalling concepts—you’re applying detailed accounting principles, making this the most difficult section for many CPA candidates.
During my prep, I spent around 100 hours studying for FAR, covering a lot of complex topics like financial accounting and reporting and tax compliance principles. I spread these hours over two months, studying consistently for a few hours each day, which helped me stay fully prepared without feeling overwhelmed. Completing FAR first gave me a huge confidence boost because I’d conquered the toughest section early in my CPA journey.
Move on to AUD or REG
After FAR, many CPA candidates find it helpful to move on to either AUD (Auditing and Attestation) or REG (Regulation). These sections, while challenging, are a bit lighter in scope compared to FAR. AUD requires knowledge of internal controls, professional responsibilities, and obtaining evidence—all key aspects of auditing principles. REG, on the other hand, focuses on federal tax procedures, business law, and federal taxation.
For me, moving from FAR to AUD was a smoother transition. The conceptual framework of AUD was different from FAR’s intense focus on accounting and reporting, so it felt like a mental break. I invested about 80-90 hours for AUD, working on task-based simulations and sample questions to familiarize myself with assessing risk and forming conclusions. This steady study schedule made it easier to absorb the material and approach exam day confidently.
Save the Discipline Section for Last
The CPA Evolution introduced three discipline sections to replace the BEC section: Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP), and Information Systems and Controls (ISC). Each chosen discipline is more specialized than the core sections, so saving a discipline section for last allows you to build a strong foundation in the core concepts before diving into these specifics.
If I’d had the chance to take one of the new discipline sections, I would probably have chosen Business Analysis and Reporting last. After covering FAR, my knowledge of business analysis and select transactions would have been sharper, making BAR a fitting section to wrap up my exam order. This approach allows you to confidently tackle the new exam content with the benefit of established study habits and a solid understanding of the core sections.
Planning Your Study Time
The CPA exam isn’t just about knowing the material; it’s about managing your time effectively. Each section requires careful planning, and your study schedule should account for the depth of each topic. While each CPA section requires around 80-100 hours of study time, FAR typically demands closer to 120 hours. Here’s a recommended breakdown:
- FAR: 100-120 hours
- AUD: 80-90 hours
- REG: 80-90 hours
- Discipline Section: 60-80 hours
When I was studying, I devoted around 2-3 hours each day to stay on track and cover the material comprehensively. One of the top online CPA prep courses, like Becker or Gleim, can be incredibly helpful, especially for task-based simulations and multiple-choice questions that mirror the CPA exam. Becker’s practice questions and task-based simulations helped me build confidence and ensure I was fully prepared for each exam section.
Practical Study Tips
A solid study schedule can make all the difference. Aim for shorter, focused sessions to keep up your momentum. Cramming the week before exam day isn’t nearly as effective as consistent, steady study over weeks or months. Breaking down challenging topics, like federal taxation in REG or data management in ISC, into digestible parts is key.
During my CPA prep, I found that setting small weekly goals, like finishing a set of multiple-choice questions each session, helped me stay on track without feeling overwhelmed. Practice exams and task-based simulations were essential tools in building my test-taking stamina and gaining confidence in handling exam-style questions.
The Bottom Line: Stick to a Plan
Ultimately, the order to take the CPA exams depends on your unique strengths and study preferences. But if you’re looking for a tried-and-true order, start with FAR, follow up with AUD or REG, and wrap up with one of the discipline sections. Whatever path you choose, sticking to a study schedule that fits your lifestyle and allows you to stay consistent will set you up for success.
FAQs
Most experts recommend starting with FAR, as it’s the most challenging and covers extensive financial accounting material. Tackling this CPA exam section first allows you to take it on with a fresh focus.
Plan to spend 100-120 hours on FAR and around 80-90 hours each on AUD and REG. The discipline sections typically require 60-80 hours. When I studied, spreading this time out over several weeks was key to retaining the material and building confidence.
There’s no required CPA exam order, but many recommend starting with FAR and ending with one of the discipline sections. I took FAR first, which worked well because it built my confidence for the remaining exam sections.
AUD usually has a higher pass rate than FAR and REG, but rates vary each quarter and year, so check updated CPA exam pass rates for more details.
Yes, you can take the CPA exams in any order. However, a strategic approach, like starting with FAR, can boost your chances of success by tackling the most difficult section first.
This depends on your schedule, but aiming for 10-15 hours a week is common. I found that daily study sessions of 2-3 hours kept me on track without leading to burnout.
You have 18 to 30 months from the date you pass your first exam section to complete the remaining sections. Setting a steady study schedule can help you meet this timeline comfortably.
While not required, CPA prep courses like Becker, Surgent, or Gleim can help you tackle multiple-choice questions and task-based simulations and create a structured study schedule. When I used Becker, their task-based simulations and sample questions made a big difference in my readiness for each exam section.
The updated CPA Evolution includes three discipline sections that replaced BEC, focusing on areas like Business Analysis and Reporting, Tax Compliance, and Information Systems and Controls. If I had taken the updated exam, I would’ve saved one of these discipline sections for last, as they require specific knowledge that’s best built on core foundational skills.
