Choosing which CPA exam section to take first is one of the most debated topics in the CPA candidate community. There is no single correct answer, but the choice you make can significantly affect your momentum, confidence, and overall timeline. In this guide, we will break down the most popular strategies, their pros and cons, and help you determine which approach is right for your specific situation.
Strategy 1: Take FAR First
This is the most commonly recommended approach, and for good reason. FAR (Financial Accounting and Reporting) is widely considered the hardest and most content-heavy section. Taking it first has several strategic advantages.
Pros
- Maximum 30-month window protection. Since the 30-month rolling window starts when you pass your first section, passing FAR first means your credit for this notoriously difficult section has the longest possible shelf life.
- Tackle the hardest material when motivation is highest. At the beginning of your CPA journey, your energy and commitment are typically at their peak. Use that momentum on the toughest challenge.
- Confidence boost if you pass. Passing FAR first creates enormous psychological momentum. If you can beat the hardest section, the remaining ones feel more manageable.
- Foundation for other sections. FAR covers foundational accounting concepts that overlap with portions of AUD and even some aspects of the discipline sections.
Cons
- If you fail FAR, it can be demoralizing right at the start of your journey.
- The heavy study load for FAR may cause burnout before you even get to other sections.
- If you are weak in financial accounting, you may spend months studying before ever getting a pass under your belt.
Strategy 2: Take Your Easiest Section First
Some candidates prefer to start with the section they feel most confident about. This might be AUD if you work in auditing, REG if you are a tax professional, or a discipline section if it aligns with your specialty.
Pros
- Quick win. Passing your first section quickly builds confidence and proves to yourself that you can do this.
- Less study time needed. Spending four to six weeks on a strong section versus three months on a weak one gets you into the game faster.
- Momentum. A passed section creates positive momentum that carries into subsequent studying.
Cons
- 30-month window starts early. If you pass an easy section first, the clock starts ticking. You still need to tackle the harder sections within 30 months.
- Harder sections loom. Delaying difficult sections means facing them later when your energy may be lower and the pressure of the ticking clock is higher.
- False confidence. Passing a strong section might give you an unrealistic sense of how much study each subsequent section requires.
Strategy 3: Follow the "Textbook" Order
Some candidates simply follow the order their review course presents, which is often FAR, AUD, REG, then a discipline section. This approach is straightforward but not necessarily strategic.
Pros
- Simple and requires no decision-making about ordering.
- Often supported by the review course structure and pacing guides.
- FAR-first aligns with the most popular recommendation.
Cons
- Does not account for your individual strengths and weaknesses.
- May not optimize for your specific timeline or professional background.
- Assumes the review course order is strategically optimal, which it may not be.
Strategy 4: Pair Sections by Content Overlap
Another approach is to strategically order sections so that content overlap works in your favor. For example:
- FAR then AUD: AUD references financial statement concepts covered in FAR, so studying FAR first creates a foundation for AUD.
- REG then TCP: If you choose TCP as your discipline, the tax content in REG provides a base for the more advanced tax topics in TCP.
- AUD then ISC: If you choose ISC, the internal control concepts from AUD carry over into information systems and controls.
Pros
- Leverages knowledge transfer between sections.
- Can reduce total study time because you are building on recent knowledge.
- Creates a logical learning progression.
Cons
- The overlap may be less significant than expected, especially since each section has its own unique content.
- May not align with your personal strengths.
How Your Background Matters
Your educational and professional background should heavily influence your section ordering. Here are recommendations based on common backgrounds:
Recent Accounting Graduate
If you just finished your accounting degree, FAR topics are freshest in your mind. Take FAR first to capitalize on this recency. Then consider AUD or your discipline section.
Tax Professional
If you work in tax, REG will feel familiar. You could take REG first for a quick win, but consider whether that is strategically optimal given the 30-month window. An alternative is to take FAR first (your likely weakest section) and save REG for later when you need a confidence boost.
Auditor
If you work in audit, you have a natural advantage on AUD. Consider whether to bank that advantage early or save it for when you need momentum later in the process.
Industry or Non-Traditional Background
If you come from a non-public-accounting background, assess each section individually. Take a diagnostic practice exam for multiple sections before deciding your order. Your performance may surprise you.
Protecting the 30-Month Window
Regardless of which section you take first, your ordering strategy should account for the 30-month window. Here are the key principles:
- Do not start the clock too early with an easy section if you cannot maintain momentum. If life circumstances might slow you down, think twice before passing a quick section that starts the countdown.
- Take your hardest section early. If a section might require retakes, tackle it first when you have maximum time.
- Keep your strongest section in reserve. Having a section you are confident about later in the process provides insurance against time pressure.
- Plan for retakes. Build one or two retake opportunities into your timeline when ordering sections.
What If You Are Unsure About Your Strengths?
If you genuinely do not know which section will be hardest for you, take a diagnostic assessment for multiple sections. Many review courses offer diagnostic exams that can give you a baseline score before you begin studying. Use these scores to inform your ordering decision.
Alternatively, look at your college transcript. Which accounting courses did you perform best in? Financial accounting, auditing, taxation? Your academic performance is a reasonable predictor of which CPA exam sections you will find easier.
Our Recommendation
For most candidates, we recommend the following approach:
- Take FAR first unless you have a compelling reason not to. The statistical case for this approach is strong.
- Follow FAR with AUD to leverage content overlap while FAR concepts are fresh.
- Take REG third. This gives you a change of pace from financial accounting and auditing topics.
- Take your discipline section last. By this point, you have three sections passed and can focus entirely on your chosen specialization.
This order is not gospel. Adjust it based on your background, timeline, and personal assessment. The best order is the one that accounts for your individual circumstances while respecting the 30-month window.
Make an Informed Decision
Choosing your first CPA exam section is a meaningful strategic decision, but do not overthink it to the point of paralysis. Pick a section, commit to a study plan, and start. The most important thing is to begin the process and maintain consistent effort.
Think CPA offers diagnostic tools and section-specific study plans that can help you determine the right starting point for your journey. Our resources are designed to help you study efficiently regardless of which section you tackle first. Explore our platform and start building your CPA exam strategy today.