Strategies for sequencing your CPA exam sections to maximize your chances of success.
There is no single "best" order that works for everyone. The right order depends on your background, career goals, study schedule, and learning preferences. What matters most is starting, maintaining momentum, and passing all sections within the 30-month credit window. If you're still early in the process, our step-by-step guide to becoming a CPA covers the full pathway from education to licensure.
Each section has a different difficulty level and pass rate. Understanding these differences is key to choosing an order that works for you.
Covers financial accounting standards, governmental accounting, and nonprofit accounting. The broadest section with the most content.
Covers audit procedures, attestation engagements, and professional responsibilities. Relies on understanding financial statements.
Covers federal taxation (individual and business), business law, and ethics. Tax content is heavily tested.
Discipline section focusing on tax planning and research. Good choice if you work in or want to specialize in tax.
Discipline section covering technical accounting and data analytics. Good for those in financial reporting roles.
Discipline section covering IT audit, cybersecurity, and system controls. Good for audit or IT-focused careers.
Study hours vary by candidate. Use the study hours calculator to build a personalized estimate based on your background and schedule.
Start with the hardest section while your accounting knowledge is fresh. AUD benefits from FAR knowledge, then finish with REG and your discipline.
Start with AUD if you have audit experience or want an early win before tackling FAR. Still maintains logical progression.
Start with the highest pass rate core section to build confidence. Good if you're looking for an early win.
Your discipline section should generally be scheduled to maximize content overlap with related core sections:
TCP and REG share significant tax content overlap. Studying them in sequence reinforces the material.
BAR builds on FAR content with additional financial analysis and reporting topics. Taking them together maximizes overlap.
ISC and AUD share IT audit and controls content. The sections complement each other well.
Once you pass your first section, you have 30 months to pass all remaining sections. If a section credit expires before you pass all four, you'll need to retake it. Plan your order and timeline with this window in mind.
Track your timeline with our NTS TrackerThe order can affect your success, but there's no universally "best" order. What matters most is choosing an order that fits your background, schedule, and learning style. Most candidates start with FAR or AUD, but starting with REG is also a valid approach. The key is maintaining momentum and passing all sections within the 30-month window.
Not necessarily. If you dread FAR, starting with it might hurt your motivation if you struggle. Consider starting with a section you're more confident in to build momentum and prove to yourself you can pass. Just be aware that FAR is foundational for AUD and BAR, so you'll need to take it eventually.
Consider your career goals and which discipline aligns with your work experience. If you're in tax, TCP makes sense. If you're in financial reporting or audit, BAR or ISC might be better fits. Also consider pass rates and study time - TCP has the highest pass rate (~78%) and ISC has shorter study time, which some candidates find appealing.
Absolutely. The suggested orders are guidelines, not requirements. You can take sections in any order you prefer. Some candidates even take multiple sections in parallel. The most important factor is passing all sections within 30 months of your first passed section.
If you fail, you can retake that section after your score is released (typically 2-3 weeks). Many candidates reassess their study approach and retake within 4-8 weeks. Failing early is common and doesn't derail your journey - adjust your strategy and keep going.
Whatever order you choose, consistent practice is key. Start with thousands of free practice questions.