CPA Study Plan: Pass All 6 Sections in 12 to 18 Months
A structured, week-by-week study plan with recommended hours, section order, and strategies for each part of the CPA exam.
Total study hours at a glance
Plan for 1,500 to 2,200 total study hours across all six sections. Here is how that breaks down.
Financial Accounting and Reporting
8 to 12 weeks recommended
Auditing and Attestation
6 to 10 weeks recommended
Taxation and Regulation
6 to 10 weeks recommended
Business Analysis and Reporting (formerly BEC)
4 to 8 weeks recommended
Information Systems and Controls
8 to 12 weeks recommended
Tax Compliance and Planning
6 to 10 weeks recommended
Recommended section order
The order you take the CPA exam matters. Here is the most widely recommended sequence with the reasoning behind it.
FAR is the most content-heavy section and should be taken first while your energy and motivation are highest. Break the material into weekly modules and review constantly. Focus extra time on governmental and not-for-profit accounting, as these topics are unfamiliar to many candidates.
Key topics
- •Conceptual framework, standards setting, financial reporting
- •Financial statements for commercial entities (balance sheet, income statement, cash flows)
- •Specific transactions: leases, bonds, pensions, stock compensation, revenue recognition
- •Governmental accounting (GASB standards)
- •Not-for-profit accounting
- •Consolidations and foreign currency
AUD pairs well after FAR because many audit concepts reference financial statement knowledge. Focus on understanding the audit process flow rather than pure memorization. Practice identifying the correct audit opinion for various scenarios, as this is heavily tested.
Key topics
- •Audit planning and risk assessment
- •Internal controls and testing
- •Audit evidence and documentation
- •Audit reports and opinions
- •Professional responsibilities and ethics
- •Review, compilation, and attestation engagements
REG is rule-heavy and rewards structured memorization. Create reference sheets for tax thresholds, phase-outs, and filing requirements. Property transactions and entity taxation are the most tested areas. Practice calculations extensively.
Key topics
- •Individual taxation (filing status, income, deductions, credits)
- •Property transactions (basis, gains, losses, like-kind exchanges)
- •Corporate taxation (C corps, S corps)
- •Partnership taxation
- •Estate and gift taxation
- •Business law and professional ethics
BAR is generally the shortest section to prepare for. Many of its topics overlap with concepts from an MBA or undergraduate business curriculum. Focus on financial management calculations (WACC, NPV, IRR) and IT governance frameworks.
Key topics
- •Corporate governance and internal controls
- •Economic concepts and analysis
- •Financial management (capital budgeting, working capital, valuation)
- •Information technology and data analytics
- •Operations management and process improvement
ISC is a technology-focused section that tests your understanding of information systems, cybersecurity, and data analytics in an accounting context. Candidates with IT backgrounds will find this section more manageable, while others should invest extra time in cybersecurity concepts and IT governance frameworks. Practice applying technology concepts to real-world accounting scenarios.
Key topics
- •Information systems and technology
- •Data management and analytics
- •IT governance and risk management
- •Cybersecurity and data privacy
- •System development and change management
TCP builds on the tax foundations from REG with deeper coverage of tax planning strategies and compliance. Candidates who performed well on REG will find familiar territory here, but TCP goes further into strategic tax planning, multi-state considerations, and research methodology. Create detailed reference sheets for entity-specific tax rules and planning strategies.
Key topics
- •Individual tax compliance and planning
- •Entity tax compliance and planning
- •Property transactions
- •Tax research and communication
- •State and local tax considerations
Sample weekly study schedule
This template works for candidates studying while working full time. Adjust hours up if studying full time or down during heavy work weeks.
| Day | Activity | Hours |
|---|---|---|
| Monday | New material: Read/watch lectures on 1 to 2 topics | 2 to 3 |
| Tuesday | Practice: MCQs on topics covered Monday | 2 to 3 |
| Wednesday | New material: Read/watch lectures on 1 to 2 topics | 2 to 3 |
| Thursday | Practice: MCQs on topics covered Wednesday | 2 to 3 |
| Friday | Task-based simulations and application practice | 2 to 3 |
| Saturday | Cumulative review: revisit weak areas, mixed MCQ sets | 3 to 5 |
| Sunday | Rest or light review (flashcards only) | 0 to 1 |
| Total | Full study week | 15 to 21 |
Study tips that improve pass rates
Use active recall, not passive reading
Research consistently shows that testing yourself (flashcards, practice questions) is far more effective than re-reading notes or watching lectures. Spend at least 60% of your study time on practice.
Do not skip task-based simulations
TBS account for 50% of your score on FAR, AUD, and REG. Many candidates over-focus on MCQs and are unprepared for the simulation format. Practice TBS weekly starting in week 3 of each section.
Review weak areas every Saturday
Dedicate your longest study day to cumulative review. Go back to topics where you scored below 70% on practice sets. This spaced repetition is critical for long-term retention.
Take a full practice exam 2 weeks before test day
Simulate real exam conditions: timed, no notes, full section. This builds endurance, identifies last-minute weak spots, and reduces test-day anxiety. Aim for 80%+ before scheduling your exam.
Frequently asked questions
How long does it take to study for the CPA exam?
Most candidates need 12 to 24 months to pass all six sections. Full-time studiers can finish in as few as 9 to 12 months, while those working full time typically need 18 to 24 months. Plan for 1,500 to 2,200 total study hours across all six sections.
What order should I take the CPA exam sections?
The most common and recommended order is FAR, AUD, REG, BAR, ISC, TCP. FAR should be first because it has the most content and the lowest pass rate. AUD pairs well after FAR because audit concepts build on financial statement knowledge. ISC and TCP are typically taken after AUD, FAR, REG, and BAR.
How many hours a day should I study for the CPA?
If you are working full time, plan for 2 to 3 hours per weekday and 4 to 6 hours on weekends. If studying full time, aim for 5 to 8 hours per day with breaks. Consistency matters more than marathon sessions. Quality study time with active practice is more effective than passive reading.
What is the 30-month rule for the CPA exam?
Once you pass your first CPA exam section, you have 30 months (about 2.5 years) to pass the remaining five sections. If you do not pass all six within this window, your earliest passed section expires and you must retake it. This is why a structured study plan with clear timelines is critical.
Can I study for two CPA sections at the same time?
It is generally not recommended to study for two sections simultaneously. Each section requires focused, intensive preparation, and splitting your attention typically leads to lower scores on both. The exception is if two sections share overlapping content (like FAR and AUD), where you might start light review of the second section during the final week of preparing for the first.
Start your CPA study plan today
Arteura has 1,200+ flashcards, 100 mini exams, and 20 full-length practice exams to keep you on track across all 6 sections.