Deciding which CPA exam section to take first is one of the most consequential strategic decisions you will make as a candidate. The order you choose affects your momentum, your confidence, and ultimately your likelihood of passing all four sections within the 30-month window. In this guide we will examine the four most popular ordering strategies, review data on which approaches produce the best outcomes, and help you personalize the decision based on your background and circumstances.
Understanding the CPA Exam Structure in 2025
Under the CPA Evolution model that went live in January 2024, candidates must pass three core sections, FAR, AUD, and REG, plus one discipline section of their choice: BAR (Business Analysis and Reporting), ISC (Information Systems and Controls), or TCP (Tax Compliance and Planning). Each section is scored independently, and you have 30 months from the date you pass your first section to pass all remaining sections.
That 30-month clock is critical. If you fail a section and have to retake it, the clock keeps running. Choosing an order that maximizes your probability of first-attempt passes is not just a nice-to-have; it is a strategic necessity.
Strategy 1: Start With the Hardest Section First (FAR First)
This is the most commonly recommended approach, and for good reason. FAR consistently has the lowest pass rate of the three core sections, often landing in the low-to-mid 40s. By tackling FAR first, you accomplish several things.
- You eliminate the most intimidating section while your study momentum is highest.
- FAR content overlaps with BAR, so if BAR is your discipline, studying FAR first creates a natural bridge.
- Passing FAR gives you a significant psychological boost that carries into subsequent sections.
- You start the 30-month clock knowing the hardest section is behind you.
Recommended order: FAR, AUD, REG, Discipline
Best for: Candidates who are fresh out of school and have strong accounting fundamentals. Also ideal for candidates who chose BAR as their discipline, since FAR and BAR share overlapping content.
Potential drawback: If you fail FAR on the first attempt, you may lose confidence early. However, failing FAR is common even among ultimately successful candidates, and having more time remaining on the clock gives you room to retake.
Strategy 2: Start With Your Strongest Section
Some candidates benefit from a confidence-first approach. If you excelled in auditing courses or worked in tax, starting with the section you know best can give you an early win that sets the tone for the rest of your journey.
Recommended order: Your strongest core section first, then the hardest, then the remaining core, then discipline.
Best for: Candidates who need an early confidence boost or who have been out of school for a while and want to ease back into exam mode. Also useful for candidates who are working full-time and need to prove to themselves that passing is achievable.
Potential drawback: You may end up facing your most difficult section in the middle of your timeline, when study fatigue is highest.
Strategy 3: Pair Sections by Content Overlap
The CPA exam sections are not entirely independent. There is meaningful content overlap between certain pairs, and studying one section can create a head start for the next.
- FAR and BAR: BAR includes financial reporting and analysis topics that build directly on FAR content. Studying these back-to-back lets you leverage the same knowledge base.
- REG and TCP: TCP goes deeper into tax compliance and planning, which is a natural extension of the REG material. Candidates who choose TCP as their discipline should strongly consider pairing it with REG.
- AUD and ISC: ISC covers IT controls, cybersecurity, and information systems, which connects to the internal controls and IT audit topics in AUD.
Recommended order: FAR then BAR, or REG then TCP, or AUD then ISC, followed by the remaining core sections.
Best for: Candidates who want to maximize study efficiency and do not mind a non-traditional ordering. This approach works especially well when you have already chosen your discipline section.
Strategy 4: Calendar-Driven Ordering
Sometimes the best order is the one that aligns with your life. If you have a tax season crunch from January through April, it makes no sense to schedule REG during that period. If you are getting married in June, you probably should not schedule any section for May or June. Calendar-driven ordering adapts to reality.
Best for: Working professionals, parents, and anyone whose schedule is not fully flexible.
Practical tip: Map out the next 18 to 24 months and identify your busiest periods. Schedule the hardest sections during your lightest workload windows, and save the sections you are most comfortable with for the busier times.
What the Data Shows About Section Ordering
While the AICPA does not publish pass rates segmented by the order in which candidates take sections, surveys of successful candidates reveal some consistent patterns:
- Candidates who start with FAR are more likely to complete all four sections within 18 months.
- Candidates who save FAR for last have a higher abandonment rate, likely because the difficulty of FAR combined with timeline pressure creates a stressful combination.
- Candidates who pair overlapping sections (FAR/BAR, REG/TCP) report feeling more efficient with their study time.
- First-attempt pass rates are highest when candidates take their second section within 45 to 60 days of passing their first, suggesting that momentum matters more than the specific order.
How to Personalize Your Section Order
Here is a step-by-step process for choosing your order:
- Choose your discipline section first. This narrows the field and lets you plan for content overlaps.
- Assess your strengths honestly. Think about your coursework, your work experience, and your comfort level with different types of content.
- Map your calendar. Identify the next 18 to 24 months and note any periods where your study time will be limited.
- Decide on a philosophy. Do you want to tackle the hardest section first, build confidence with an early win, or maximize content overlap?
- Schedule your first section. The most important step is getting your first section on the calendar. Analysis paralysis is a real risk, and the best order is the one you actually start.
Common Mistakes to Avoid
- Waiting too long to start. Every month you delay is a month off your 30-month clock once you do start. Begin studying and sit for your first section as soon as you are eligible.
- Changing your order mid-stream. Unless there is a compelling reason, stick with your plan. Switching sections after you have already started studying wastes time and disrupts momentum.
- Ignoring the 30-month window. It feels generous when you start, but retakes and life events can eat into it quickly. Build in buffer time.
- Over-optimizing. The difference between a good order and the perfect order is marginal. The difference between starting now and starting in three months is enormous.
Think CPA Can Help You Build Your Plan
At Think CPA, we help candidates build personalized study plans that account for section ordering, study schedules, and content overlap. Our adaptive learning platform adjusts to your progress so you spend time where it matters most. Whether you start with FAR, REG, or AUD, having a structured plan and quality materials makes the biggest difference in your outcome.
Bottom Line
There is no single best order for every candidate. The right order depends on your background, your schedule, and your personality. What the data does tell us is that starting sooner, maintaining momentum between sections, and leveraging content overlaps are the three most reliable drivers of success. Pick a strategy that fits your life, commit to it, and get your first section on the calendar.