Passing the CPA Exam can be one of the biggest milestones in an accountant’s career. But with four sections to complete and hundreds of study hours to juggle, candidates often find themselves asking the same question:
Which CPA exam should I take first? Is there a best order to take the CPA exams?
There isn’t a universally correct answer to this because it depends on your background, your subject strengths, the type of work you have experience in, and your long-term plan.
Thus, this guide provides:
- A decision framework for you by breaking down the various exam section sequencing strategies, so you can pick and choose a few that fit your circumstances for a personalized CPA exam sequence that works for you.
- Some examples of CPA exam order strategies that matches CPA career paths.
- Some extra tips to help you manage your CPA exam journey with confidence.
CPA exam overview
The CPA Exam is made up of three core sections plus one discipline of your choice. Each section is 4 hours long and scored on a scale of 0-99. A minimum of 75 is required to pass.
CPA Core sections
Every CPA candidate must pass these three sections as part of the CPA requirements:
| CPA Core Sections | Section details |
|---|---|
| AUD (Auditing & Attestation) | Focuses on audit procedures, ethics, and professional responsibilities. You’ll be tested on areas like risk assessment, internal controls, and forming audit opinions. |
| FAR (Financial Accounting & Reporting) | Covers complex financial reporting, U.S. GAAP, IFRS, governmental and nonprofit accounting, and financial statement preparation. This is the most comprehensive section. |
| REG (Taxation & Regulation) | Tests your knowledge of federal taxation (individual, business, property), business law, ethics, and professional/legal responsibilities for CPAs. |
CPA Discipline section
You need to select one of these three options:
| CPA Discipline Sections | Section details |
|---|---|
| BAR (Business Analysis & Reporting) | Emphasizes advanced financial reporting, data analysis, and performance management. Candidates demonstrate skills in interpreting financial statements, applying technical accounting standards, and using data to support business decisions. |
| TCP (Tax Compliance & Planning) | Focuses on more advanced taxation topics such as entity taxation, multi-jurisdictional issues, and tax planning strategies. Candidates must show they can apply tax rules to complex scenarios and advise clients effectively. |
| ISC (Information Systems & Controls) | Concentrates on IT systems, security, and internal controls. Topics include cybersecurity, data management, system implementation, and evaluating the effectiveness of technology-based controls in protecting financial integrity. |
Understanding the CPA rolling credit window (18, 30 or 36 months)
One thing to know before planning your exam order is how the credit window works.
There are 2 variables here: the period of the credit window and when the credit window starts (score release date or exam date).
The credit window clocks starts ticking when you take (from exam date) or pass (from score release date) your first CPA exam section. From when the counter starts, you’ll have a limited amount of time to pass the remaining 3 sections.
Here’s a quick summary the variations in credit window mechanics of the 55 jurisdictions:
| Jurisdictions | Length of credit window | When credit window starts |
|---|---|---|
| Hawaii | 18 months | First exam date |
| Delaware, Wyoming and Louisiana | 30 months | First exam date |
| Most other jurisdictions | 30 months | First exam passed |
| Indiana, South Carolina and Washington | 36 months | First exam passed |
This is one area in which CPA requirements between states differ, so it’s important to check with your state board how long the window is in your location.
If you don’t finish within the allowed window, the oldest section you passed will expire and you’ll have to retake it. So choosing your exam order carefully helps to ensure you have enough time to complete all the sections before the clock runs out.
7 commonly-used strategies for choosing your CPA exam order
One of the nice things about the CPA exam is that you don’t have to follow a set order. You can take the sections in any sequence you want. That’s a big plus for flexibility, but it also leads to one of the trickiest decisions candidates face: Which CPA exam to take first? Is there a best order to take CPA exams?
You might think that seeing as you have to pass all the sections anyway, what difference does it make?
Well, your choice can be important because it can shape your confidence, momentum, and how you manage that rolling credit window.
Here are 7 strategies you can use to figure out the best CPA exam order that works for you:
1. Start with FAR (the hardest first)
| CPA exam order: Start with FAR | |
|---|---|
| Best for | Candidates who want to minimize long-term stress, get the most advantage from the credit window rules, and feel more confident knowing the hardest part is behind them. |
| What it’s about | FAR (Financial Accounting & Reporting) is widely considered the toughest section. In fact, of the three core sections, FAR is usually the one where you’ll find the lowest pass rates for the CPA exam. It’s also usually the section people take the longest to study for. That’s because it covers a broad range of complex topics like GAAP, IFRS, governmental accounting, pensions, consolidations, and financial statements. For most candidates, it requires around 120–150 study hours to prepare properly. This strategy therefore means clearing the most difficult hurdle as early as possible. |
| Why it works | By starting with FAR, you tackle the most intimidating section right out of the gate. You’re fresh, motivated, and not yet fatigued by the CPA exam process. Plus, it also plays to the exam’s timing rules. The 30-month (or 18-month) rolling credit window doesn’t begin until you pass your first section. That means if you start with FAR, you can dedicate the longest study period to it before the countdown even begins. In other words, you’re moving the largest part of your exam prep outside of the rolling credit window, which can be a big benefit. And if you pass on the first try, great. You’ve cleared the biggest hurdle. If not, you still have maximum time to retake the most difficult part without worrying about losing credits from other sections. |
| Advantages | – Longest study time before the clock starts: You can spend months mastering FAR without eating into your credit window. – Reduces long-term pressure: Once FAR is done, the rest of the exam feels more manageable. – Creates a strong foundation: Many FAR concepts overlap with AUD and BAR, giving you a head start on those sections. – Better focus for later exams: With FAR behind you, you can concentrate on strategy, timing, and fine-tuning rather than simply “getting through it”. |
2. Start with your stronger subject
| CPA exam order: Start with your strong subject | |
|---|---|
| Best for | Candidates who want to build momentum, reduce anxiety, and start the CPA journey on a positive note. |
| What it’s about | This strategy means beginning with the section you feel most confident about. If you’re a tax associate, that might be REG (Taxation & Regulation). If you’re an auditor, AUD (Auditing & Attestation) is probably a natural first choice. The idea here is to play to your professional or academic strengths. |
| Why it works | Passing your first exam is a huge confidence booster. By starting with what you know best, you increase your chances of getting a passing score right away. That early win builds momentum and reassures you that your study methods are effective. But what if you don’t pass? Well if that happens, there are advantages here too. It means that the section you’ll need to retake might not be the one you actually find the hardest, which takes a bit of pressure off. It also gives you a good opportunity to assess where you went wrong with your study so you can then tweak and improve it as necessary before you move onto the more difficult sections. |
| Advantages | – Early confidence boost: Passing the first section makes the rest feel more achievable. – Lower stress entry point: You’ll ease into the exam process with familiar material. – Validates your study routine: You can confirm whether your prep style is working before tackling harder sections. |
3. Start with a shorter section
| CPA exam order: Start with a shorter section | |
|---|---|
| Best for | Candidates who want to ease into the exam process, gain quick momentum, and test their study approach before tackling heavier sections. |
| What it’s about | Some sections such as REG, or a discipline like TCP or ISC, often require fewer study hours than FAR or AUD. So instead of diving right into the heaviest content, you begin with a relatively lighter section that can often be prepared for in under 100 hours. |
| Why it works | This strategy gives you a win early in the process, and helps you learn the exam format without being overwhelmed. It’s like dipping your toe in the water before diving into the deep end. Think of it as a trial run. You get to test your study routine, become familiar with what you need to do on exam day, and learn how to handle any pressure you may be feeling. It also gets you started on the path to licensure, which can be a good confidence booster, all in the quickest timeframe possible. |
| Advantages | – Quick win: Passing a shorter section first gets one exam off your plate early on. – Lower time commitment: You can fit in prep alongside work or busy seasons, then ramp things up once you’re more into the routine. – Builds test-day familiarity: By experiencing the exam environment first on an easier section, you’ll feel more comfortable going into difficult sections later. |
4. Align your choice with your career
| CPA exam order: Align your choice with your career | |
|---|---|
| Best for | Candidates who want to streamline studying by aligning it with their job responsibilities. |
| What it’s about | This strategy lines up your first section with your current job. For example, tax professionals start with REG, auditors with AUD, financial reporting accountants with FAR, and IT/controls specialists with ISC. By doing this, you let your day-to-day work reinforce your study prep. |
| Why it works | Some people find that studying is a lot easier when it overlaps with what they’re already doing on the job. For example, an auditor reviewing internal controls in real life will find similar material on AUD and ISC. The connection between work and study time makes learning more efficient. Especially because it’s your first section, this can help you get into the swing of things in a way that’s potentially a bit easier. Then once you’ve got the first section under your belt, you’ll already be well entrenched into your study routine before you move onto the next section. There is another potential benefit here too. It’s not just that your work might help you with your exam prep, but your exam prep might actually help you with your work. There might be new bits of information you pick up, or concepts you learn more detail about while studying that help you to be more productive or more efficient in your job role. |
| Advantages | – Leverages real-world experience: Reinforces your studies with what you’re already practicing. – Efficient learning: Reduces the amount of new content you need to absorb straight away. – Relevant for your career goals: Builds exam progress while sharpening your skills at work. |
5. Start with REG (and sit it before busy season)
| CPA exam order: Start with REG | |
|---|---|
| Best for | Candidates in public accounting who want to avoid juggling tax law study with busy season deadlines, or anyone who prefers to tackle memorization-heavy content while they’re fresh. |
| What it’s about | REG covers taxation, ethics, and business law, and these are all areas that require heavy memorization and lots of detailed rule-based knowledge. REG is not usually considered the most difficult section and generally has the highest pass rate of the three core sections. But unlike FAR or AUD, which are more conceptual, REG depends more on remembering specifics. |
| Why it works | Because REG leans so much on memorization, it’s easier to tackle when you’re not already stretched thin at work (for example, before busy season if you’re in tax or audit). So by doing REG first, you give yourself the best shot at retaining all the small details without distractions. Not only this, but doing REG first means you’re tackling a section that needs you to memorize a lot of details before you get too fatigued from the other sections. This won’t necessarily apply to everyone, because really it depends what kind of learner you are. But the CPA exam process can often start to feel grueling before you reach the end, and that can take a toll on how well new information sticks in your brain. |
| Advantages | – Best use of fresh brain space: Memorization-heavy content can be easier when you’re new to studying. – Protects you from timing conflicts: If you work in public accounting, tax or audit, a busy season can eat into your study time so it’s better to knock out REG beforehand. – Good balance between scope and difficulty: REG is by no means easy, but it’s not quite as sprawling as FAR, potentially making it a more manageable first exam. |
6. Finishing strategy: save Discipline for last
| CPA exam order: Save Discipline for last | |
|---|---|
| Best for | Candidates who want to prioritize the Core exams, or who aren’t fully certain about which Discipline path to commit to at the beginning of their CPA journey. |
| What it’s about | In the current Uniform CPA Exam model that was introduced in 2024, every candidate chooses one Discipline section from three available options: BAR, TCP, or ISC. A strategy that can work well (and one that a lot of candidates already use) is to leave this for the end, after you’ve completed the three Core exams. |
| Why it works | The Discipline exams build on the core knowledge areas. By taking them last, you’ll have a solid foundation, plus plenty of exam experience under your belt. It also gives you extra time to decide which Discipline best aligns with your preferred career path if you’re still unsure at the start. |
| Advantages | – Stronger preparation: Core exams first ensure you’re ready for advanced, specialized material. – Flexibility: You can delay the decision if you’re torn between BAR, TCP, or ISC. – Motivation to finish: Once the three compulsory exams are behind you, you’re on the home stretch and the final discipline feels like a smaller challenge. |
7. Pair related Discipline section after a Core section
| CPA exam order: Pair related Discipline section after a Core section | |
|---|---|
| Best for | Candidates who know what Discipline section they are going for upfront, and want to study quickly and effectively by sequencing related topics together in one go. |
| What it’s about | Candidates pair their chosen Discipline section with its related Core section to make studying more efficient, for example: – REG followed by TCP, – FAR followed by BAR, – AUD followed by ISC. By doing it this way, sequencing the related Discipline section after the Core exam, candidates build on the foundational knowledge of the Core sections and makes the studying of the Discipline section easier. |
| Why it works | The Discipline exams build on the Core knowledge areas. By taking a related Discipline section right after a Core exam, you’ll retain information of the foundations better which makes studying that Discipline section easier given the content overlap. |
| Advantages | – Efficient preparation: The related Discipline exam after the foundational Core exam speeds up studying given the content overlap. – Flexibility: You can use this strategy in conjunction with others, as long as you paid the related Core and Discipline sections one after another, i.e. REG followed by TCP, FAR followed by BAR, or AUD followed by ISC. |
How to match your exam order to your job (with examples)
Choosing which CPA section to take first is important, but so is planning out the order in which you’re going to tackle all four exams. The sequence you follow can make a big difference in how manageable the journey feels, and ultimately how likely you are to pass first time.
A big factor on which order is best is actually what kind of work you have experience in, or are doing while you study for the CPA exam.
Below are some example exam order templates tailored to different types of candidates. These can be used as a guide to map out the path that works best for you from start to finish, or mixed and matched to your individual situation, strengths, and schedule.
For tax professionals: REG, FAR, AUD, TCP
If you live and breathe tax law, starting with REG is usually the smartest move. You can use your existing knowledge for an early pass, then build momentum to take on the tougher sections.
Ending with TCP (Tax Compliance & Planning) brings everything full circle and plays to your natural strengths.
| Order | Section | Reason |
|---|---|---|
| 1st | REG | Benefit from your existing strengths with familiar tax content. |
| 2nd | FAR | Tick off the hardest section next while you’re motivated. |
| 3rd | AUD | Becomes more approachable after mastering FAR’s financial reporting concepts. |
| 4th | TCP | A natural way to finish, building on your tax foundation. |
For auditors: AUD, FAR, REG, BAR/ISC
For auditors, it’s logical to begin your CPA exam order with AUD, since it’s the closest match to your day-to-day work. Once that’s out of the way, you may want to tackle FAR while your energy is high, then move into REG, particularly if you can align your study schedule with a less busy period.
A good way to finish is with a discipline that fits your career path, such as BAR or ISC.
| Order | Section | Reason |
|---|---|---|
| 1st | AUD | Leverage your audit background for a quick confidence boost. |
| 2nd | FAR | Handle the toughest section while you’re still relatively fresh. |
| 3rd | REG | Feels more manageable once you’re in the study routine. |
| 4th | BAR or ISC | Choose based on your career direction. |
For corporate or financial reporting accountants: FAR, AUD, REG, BAR
If you spend most of your time working with financial statements, FAR is a natural first step. You’ll be using your strengths while also getting the hardest section done early, for a double benefit.
From there, AUD builds logically on your FAR knowledge, then you can move into REG, and finish with BAR (Business Analysis & Reporting), which is a great fit for corporate accountants.
| Order | Section | Reason |
|---|---|---|
| 1st | FAR | Play to your strengths while tackling the biggest section. |
| 2nd | AUD | Study builds on your FAR knowledge. |
| 3rd | REG | An easier section to handle once you’ve got two passes under your belt. |
| 4th | BAR | Complements your reporting and analysis background. |
For IT or control specialists: ISC, FAR, AUD, REG
If you come from an IT or internal controls background, starting with ISC makes sense. While this flips things around and means you’re taking a discipline section first, it’s likely the area you’ll feel most comfortable with, which can give you an early pass and confidence boost.
Then move into FAR, followed by AUD, and wrap up with REG, which is likely your least familiar section.
| Order | Section | Reason |
|---|---|---|
| 1st | ISC | Leverage your expertise for an early win. |
| 2nd | FAR | Handle the more challenging content before fatigue sets in. |
| 3rd | AUD | Possibly an easier step with your existing knowledge of controls. |
| 4th | REG | More time to prepare for and focus on the least familiar section. |
For non-specialized candidates (or if you’re unsure): FAR, REG, AUD, Discipline
If you don’t lean strongly toward tax, audit, or IT, a balanced path works best. Start with FAR to get the hardest section out of the way, then move into REG, followed by AUD, and save your chosen Discipline for last.
| Order | Section | Reason |
|---|---|---|
| 1st | FAR | Clears the biggest hurdle early before the credit window starts. |
| 2nd | REG | Keeps up momentum by tackling another major section. |
| 3rd | AUD | Lighter in terms of study requirements after the heavy hitters of FAR and REG. |
| 4th | Discipline | More time to decide whether BAR, TCP, or ISC best fits your career. |
Bonus study strategy tips for the CPA exam
Picking your exam order is of course only part of the CPA journey. So wherever you decide to start, here are some extra tips to help you define your CPA study strategy, stay on track and give yourself the best shot at passing all four sections.
1. Know the blueprint
The AICPA publishes CPA exam blueprints that spell out exactly what topics and skills you’ll be tested on. Don’t skip these because they’re basically your study map.
So use the blueprint to focus on what matters most and avoid wasting time on things that won’t appear.
2. Build a realistic study plan
The CPA Exam isn’t something you can cram for. Plan on 300–400 total hours or more across all four sections, with FAR and REG usually taking the most time.
Block out regular study sessions in your calendar (think 2–3 hours on weekdays, longer on weekends) and treat them like non-negotiable appointments.
A great way to plan is by using our Free CPA Study Planner Tool: Get, Customize & Go.
3. Use the right study materials
Not all CPA review courses are the same and it’s important to find one that matches your learning style. Some people prefer video lectures, others like textbooks and practice questions, and many find adaptive software that adjusts to their strengths and weaknesses to be helpful.
Use the full toolkit your chosen course provides (MCQs, sims, flashcards, mock exams). And if something isn’t clicking, switch it up. The best materials are the ones you’ll actually use consistently.
For help in finding the right one: Get The Lowdown on the 7 Best CPA Study Material.
4. Study actively
Reading notes is good, but practice is better. Work through multiple-choice questions, task-based simulations, and flashcards every day.
When you get something wrong, don’t simply note down the right answer and move on. Instead, dig into why you missed it and think how you’d explain it to someone else, because that’s where the real learning happens.
5. Do a dress rehearsal
At least once per section, sit down for a full-length practice exam under timed conditions. This isn’t only about testing your knowledge and how much you can remember, it’s also about building stamina, getting used to exam pressure, and learning how to pace yourself for the real thing.
This is helpful in two ways. First, it highlights gaps in your knowledge which you can then focus on with your studying. And second, it helps you learn how much time to spend on each answer. That’s important so you don’t miss out on questions when it comes to the real thing.
6. Take care of yourself
It might sound obvious, but sleep, exercise, and breaks matter. A clear, rested mind will absorb and recall information much better than one running on fumes.
The CPA is a bit like training for a marathon: you need both physical and mental endurance to get through it. So don’t forget to take a step back every once in a while, and don’t overexert yourself and risk burning out.
For more actionable tips and insights, read How to Pass the CPA Exam: Your Actionable CPA Game Plan.
FAQs about CPA exam order
No, you can take the four sections of the CPA exam in any order you choose.
Most candidates consider FAR (Financial Accounting & Reporting) the toughest because it covers the widest range of material and requires the most study time. That’s why many people choose to take it first.
There’s no universal “easy” section, and it often depends on your background. But many candidates find AUD or their chosen discipline to be less demanding in terms of study hours compared to FAR or REG.
It depends on your style. Taking the hardest first (usually FAR) means you’ll tackle it while you’re fresh and before the rolling credit window starts. But starting with your strongest subject can give you an early confidence boost.
Once you pass your first section, you’ll have either 18, 30 or 36 months (depending on your state) to pass the remaining three sections. If you don’t, the oldest credit will expire, and you’ll have to retake that exam.
If you’re unsure, a safe path is often FAR, REG, AUD, Discipline. This way, you tackle the hardest exams first and leave the specialization for last.
Hopefully this has helped make deciding which CPA exam section to take first a bit easier. Here are some other articles that may be of interest: