Which CPA Exam Section Should You Take First?

Which CPA Exam Section Should You Take First?

One of the most important strategic decisions you will make in your CPA journey is which section to tackle first. This choice affects your momentum, confidence, and how efficiently you move through all four sections. There is no single right answer, but understanding the trade-offs will help you make the best decision for your situation.

Understanding the Four Sections

The CPA exam consists of four sections, each testing different areas of accounting knowledge:

• FAR (Financial Accounting and Reporting): The most content-heavy section, covering financial statements, governmental accounting, and nonprofit accounting. Most candidates need 300 to 400 hours of study time.
• AUD (Auditing and Attestation): Focuses on audit procedures, professional responsibilities, and internal controls. Requires strong conceptual understanding and judgment-based reasoning.
• REG (Regulation): Covers federal taxation for individuals, businesses, and entities, plus business law and ethics. Tax knowledge is critical here.
• BAR (Business Analysis and Reporting): Tests cost accounting, data analytics, financial management, and information technology concepts. Replaced the former BEC section.

The Case for Starting with FAR

FAR is the most popular first choice, and for good reason. It is the largest and most challenging section for most candidates. Getting it out of the way first means you tackle the hardest part when your energy and motivation are highest. Every section after FAR feels more manageable by comparison, which builds momentum.

FAR also provides foundational knowledge that helps with other sections. Understanding financial statements and accounting standards helps with AUD, since auditors need to understand what they are auditing. Government accounting concepts in FAR also occasionally overlap with REG topics.

The downside of starting with FAR is that the sheer volume of material can be overwhelming. If you struggle and need to retake it, you may lose confidence early in the process. Candidates with weaker financial accounting backgrounds might benefit from building confidence with a different section first.

The Case for Starting with AUD

AUD is a strong choice for candidates who have audit experience or who recently took auditing courses. The section is more conceptual than computational, which some candidates find easier to study for. If you work in public accounting, you are already familiar with many of the concepts tested on AUD.

Starting with AUD can also be strategic because it pairs well with FAR. Many candidates take FAR second after AUD, while the financial accounting knowledge from their coursework is still fresh. The overlap between understanding financial statements for AUD and preparing them for FAR creates helpful synergies.

The Case for Starting with REG

If you have a strong tax background, whether from work experience or recent coursework, REG can be an excellent first section. Tax rules are heavily tested, and recent exposure gives you a significant advantage. Starting with your strongest area builds confidence and proves to yourself that you can pass.

However, REG should not be your first section if you have little tax experience. Tax law is detailed and constantly changing, and learning it from scratch while also adjusting to the CPA exam format can be a steep climb.

The Case for Starting with BAR

BAR is generally considered the most approachable section for many candidates. It covers a broad range of topics but does not go as deep into any single area as the other sections do. Starting with BAR can be a good strategy for building confidence if you are nervous about the exam process.

The risk with starting with BAR is that it does not prepare you for the rigor of FAR or REG. Some candidates report that passing BAR first gave them a false sense of how much effort the other sections would require, leading to under-preparation.

Factors to Consider

Beyond the sections themselves, consider these personal factors:

• Your academic background: Start with the section most aligned with courses you recently completed. Recency of knowledge is a major advantage.
• Your work experience: If you audit for a living, AUD will feel natural. If you prepare tax returns, REG will leverage your daily work. Use your professional experience to your advantage.
• Your study timeline: If you have limited time, starting with a shorter section like BAR or AUD lets you get a pass under your belt quickly. If you have ample time, starting with FAR and tackling the beast first makes sense.
• Your confidence level: Some candidates need an early win to stay motivated. If that describes you, start with whatever section you feel most prepared for, regardless of conventional wisdom.
• Testing window availability: Check available testing dates. If one section has testing availability that fits your schedule better, that practical consideration might override strategic preferences.

Popular Section Orders

Here are some commonly recommended orders:

1. FAR, AUD, REG, BAR: The classic approach. Tackle the hardest first, then let the momentum carry you through.
2. AUD, FAR, REG, BAR: Build confidence with AUD, then tackle FAR while the conceptual overlap is fresh.
3. FAR, REG, AUD, BAR: Alternate between content-heavy sections and more manageable ones.
4. BAR, FAR, AUD, REG: Start with the most approachable section to learn the exam process, then tackle the heavier sections.

The Bottom Line

The best first section is the one that sets you up for sustained momentum. Think honestly about your strengths, your available study time, and what will keep you motivated. Whichever section you choose, commit fully to preparing for it. A half-hearted attempt at the "optimal" first section is far worse than a fully committed effort on any section. Make your choice, build your study plan, and get started. The sooner you pass your first section, the sooner the finish line comes into view.