Best Order to Take the CPA Exams: What You Need to Know

So, you’re on your way to becoming a Certified Public Accountant (CPA)—congrats!

But now you’re faced with one of the biggest questions prior to beginning your CPA exam journey:

What’s the best order to take the CPA exams?

With four different sections to tackle, each with its own topics and focus, choosing the right order is a big deal. If you have no clue which section to take first, don’t worry—I’ve got you covered.

Each CPA exam section has its own unique challenges, and taking them in the right order can help you pass your exams on the first try. Let’s dive into figuring out the right strategic approach for you and maximize your chance to succeed.

Key Takeaways

• Start With Your Strengths: Tackle the sections where you feel most confident first to build momentum.
• Plan Around Difficulty: Save the toughest section for when you have the most time to study.
• Time Management: Consider how much time each section will take to prepare for.
• Understanding the Exam Structure: Know that the CPA exam is broken into four core sections, each covering different content.
• Stay Flexible: There’s no one-size-fits-all approach—adjust based on your own strengths and weaknesses.

CPA Exam Update: CPA Evolution Initiative

As of 2024, there is a new CPA exam structure created by the CPA Evolution initiative. The exam is divided into three core sections that all candidates must take, plus one discipline section of your choice based on your career focus. Here’s a breakdown:

Core Sections

1. Auditing and Attestation (AUD): Focuses on auditing principles, professional responsibilities, internal controls, and obtaining evidence.
2. Financial Accounting and Reporting (FAR): Covers financial accounting standards, financial statement accounts, and government/nonprofit reporting.
3. Taxation and Regulation (REG): Concentrates on federal taxation, tax laws, business law, and tax compliance.

Discipline Sections (Choose One)

1. Business Analysis and Reporting (BAR): Focuses on advanced accounting, financial statement analysis, business analysis, and data management.
2. Tax Compliance and Planning (TCP): Specializes in tax planning, federal tax procedures, and further tax compliance responsibilities.
3. Information Systems and Controls (ISC): Emphasizes IT systems, internal controls, and risk management related to data and information systems.

This new format gives you the flexibility to choose the discipline that best aligns with your accounting career goals while maintaining core foundational knowledge. However, every discipline grants you access to the same CPA license, so don’t stress over which you pick.

Key Considerations for the Best CPA Exam Order

The best order to take the CPA exams depends on several factors, like your familiarity with the material, your study habits, and even your work schedule. Here’s a breakdown of each section to help you choose the right exam order:

1. Start with FAR (If You Want to Tackle the Hard Stuff Early)

Many CPA candidates consider the Financial Accounting and Reporting (FAR) section the most challenging. This section requires a solid understanding of select financial statement accounts and, of course, foundational knowledge of financial reporting. But here’s the upside—once FAR is out of the way, you’ll feel a huge weight lifted off your shoulders.

Further, if you choose Business Analysis and Reporting (BAR) as your Discipline section, that could be another option to work on. According to Q1 and Q2 2024 data from AICPA, the pass rate averages around the same as FAR at 41%.

If this appeals to you, it probably also makes sense to save the “easiest” section for last, which appears to be Tax Compliance and Planning (TCP) by far at nearly an 80% pass rate. However, if you aren’t taking that discipline, consider saving Regulation (REG) for last, with the second-highest pass rate of 63%.

2. Start with REG (If You Want to Build Motivation)

If you prefer to gradually build your motivation and confidence by starting with the easiest task, you might consider starting with REG or TCP.

The REG section is all about tax law and federal tax procedures, covering everything from federal taxation to business law and tax compliance. It’s not a walk in the park, but if you have experience in tax, this could be an easy win.

Further, TCP is the easiest section by far. It’s one of the Discipline sections, so you’ll have to choose it over the other options. However, if you excel in REG anyway, it may be a great choice for you.

3. Mix Up Your Strengths and Weaknesses

Some CPA candidates like to alternate between tougher sections and easier ones. For instance, you could start with FAR, then move to REG for a “breather,” followed by AUD and your Discipline. This way, you won’t feel too overwhelmed with back-to-back difficult sections, and you’ll get a more balanced study schedule.

Further, ISC has a unique CPA exam structure in that it will offer a lower weighted value for task-based simulations at 40% weight in 2025 rather than 50%. If you struggle with TBSs, this could help guide your order as well.

4. Plan Around Your Schedule

Tailoring your exam schedule to fit around your chosen discipline and your personal schedule is a smart approach. With the CPA Evolution updates, you now have added flexibility: core sections (AUD, FAR, REG) are available for year-round testing, which lets you choose dates that work best with your life and study plans. Discipline sections (BAR, ISC, TCP), however, are only offered during specific quarterly testing windows—January, April, July, and October. Starting in 2025, there’s an additional testing window in June, giving you even more opportunities to plan ahead.

This structure allows you to time each exam to suit your preparation and avoid scheduling conflicts during busy periods. By aligning your test dates with your availability, you can ensure you’re well-prepared and avoid burnout.

5. Tailor Your Exam Order to Your Discipline Section

With the changes in 2024 CPA Evolution, it’s smart to align your exam order with your chosen discipline. For example, if you select Business Analysis and Reporting (BAR), tackling FAR early can help build a strong foundation in financial reporting. If you choose Tax Compliance and Planning (TCP), you might want to take REG first to reinforce your tax knowledge.

Choosing an exam order that complements your discipline section can streamline your study process and make the transition between sections smoother.

Conclusion

The best order to take CPA exams isn’t one-size-fits-all. Whether you choose to tackle the most challenging section first or save it for later depends on your own strengths, weaknesses, and study preferences.

Remember, passing the CPA exam is a marathon, not a sprint. By strategically planning your exam order and staying organized, you’ll boost CPA exam scores and, as a result, your chances of success.

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