A lot of people ask me which CPA exam section they should take first. You might be wondering the same thing. Unfortunately, there isn’t an easy. Everyone is different and is better with some subjects and worse with others. Telling everyone to take the same section first doesn’t make a lot of sense. Instead, what I tell students and candidates, is it depends on what they are good at.
This guide explores the factors to consider when choosing your first CPA exam section and offers insights to help you make an informed decision.
Which CPA Exam Section Should You Take First?
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You should take the CPA Exam section that you are most familiar with first. Many candidates choose either FAR or BEC.
Factors to Consider When Choosing Your First Section
Deciding which section to take first depends on several factors, including your background, strengths, and overall strategy. Here are key considerations to help you make your decision:
#1 Familiarity with the Material
Starting with a section that aligns closely with your academic background or work experience can boost your confidence. For example, if you recently studied advanced accounting topics, FAR might be a good starting point. Alternatively, if you have hands-on experience in taxation, REG could be the best choice.
#2 Perceived Difficulty
Many candidates prefer to tackle the hardest section first while their motivation and focus are at their peak. FAR is widely considered the most challenging due to its extensive content. Starting with FAR can set a strong foundation and make the remaining sections feel more manageable.
#3 Exam Momentum
Some candidates opt to begin with an “easier” section, such as BEC, to build momentum. Passing your first section can provide a confidence boost and establish a positive mindset for the rest of your exam journey.
#4 Time Commitment
If your schedule is tight, consider starting with a section that requires less study time. BEC typically requires fewer hours of preparation compared to FAR, making it a good option for busy periods.
#5 18-Month Rule
Once you pass your first section, you have 18 months to complete the remaining three sections. Choosing a section that plays to your strengths can help ensure an early success and reduce pressure.
Pros and Cons of Starting with Each Section
Starting with FAR
Pros:
- Tackling the hardest section first can make subsequent sections feel easier.
- Provides a solid foundation for other sections, as FAR concepts often overlap with REG and AUD.
Cons:
- The extensive content and technical difficulty may be overwhelming.
- Requires a significant time investment.
Starting with REG
Pros:
- Great choice for candidates with a background in taxation or business law.
- Builds familiarity with tax concepts that can be helpful in AUD and BEC.
Cons:
- Heavy reliance on memorization of detailed rules and regulations.
- Tax laws can change frequently, requiring up-to-date knowledge.
Starting with AUD
Pros:
- Ideal for candidates with auditing experience.
- Theoretical focus makes it less dependent on memorization compared to REG.
Cons:
- Abstract concepts can be difficult to grasp without practical experience.
- Requires strong analytical and application skills.
Starting with BEC
Pros:
- Often considered the easiest section, making it a confidence booster.
- Covers broad topics that are less technical, allowing for quicker preparation.
Cons:
- The diversity of topics may require shifting focus frequently.
- Written communication tasks may be unfamiliar to some candidates.
Strategies for Choosing Your First Section
Reflect on Your Strengths
Assess your academic background, professional experience, and comfort level with each section’s topics. Starting with a section that aligns with your strengths can give you an early advantage.
Consider Your Schedule
If you have a busy period at work or personal commitments, choose a section with a shorter preparation time. This ensures you can balance studying with other responsibilities.
Plan for the 18-Month Window
Choose a section you feel confident about to increase the likelihood of passing on your first attempt. This sets you up for success within the 18-month window to complete the remaining sections.
Use Feedback from Practice Tests
Take diagnostic tests or practice exams to identify your strongest and weakest areas. This data-driven approach can guide your decision on where to start.
Shouldn’t You Take the Hardest Section First?
Get the hardest part of the CPA exam out of the way first. This is what most people end up saying. It makes sense, right? WRONG.
Let’s think about how the exam works for a second. You have an 18-month window to pass all four sections. If you don’t pass them all, your first completed section will drop off and your new 18-month window will start with the second section you passed.
In other words, if you don’t pass of four in 18 months, you will have to take your first passed section again. I know; it sucks. Some people end up passing two sections twice because of this time limit.
Now think if you took your hardest part first. You run the risk of having to sit for it again after you already passed it. I don’t know about you, but I would not want to do that.
Aside from the possibility of retaking the exam you struggle with the most, it can also be demoralizing to fail your first section out of the gate. I remember my first section, AUD. I was so pumped up going into the exam room not really knowing what to expect. I just wanted to kill it! If I found out I failed my very first attempt, I would have been pretty heart broken.
Passing the CPA exam and becoming a CPA is just as much a mental game as it is an intellectual one. You have to be in good spirits and ready for it, or there’s a good chance you’ll be one of the 47 percent who fail every testing window.
So, what should you do? Here are my CPA exam order suggestions.
Sit for the Easiest Section First!
That’s why I always suggest sitting for the easiest section first. Now I know none of the sections are really “easy,” but some are less difficult than others. You should sit for the section that you feel most confident in—usually the subject you performed best in college.
This way if you do have to retake your first exam, it won’t be as bad. Plus, passing your first section right out of college is a huge morality booster. At least it was for me. When I saw that I got an 84 on my first Audit section, I was ecstatic and re-energized to start studying for the next section.
It’s important to feel good about yourself going into every exam. You can pass each one the first time just like I did. You just need to strategize.
So What CPA Exam Section is Easiest?
Obviously, this is the next logical question. The answer is, whatever subject you feel most confident and comfortable with. Some people are really good at Financial Accounting and like the FAR section while others prefer Auditing.
Many people think the BEC section is supposed to be the easiest because it only covers general business, economics, a few managerial accounting topics, and writing. I would tend to agree. BEC is one of the shorter exams, only taking 3 hours, and has the fewest multiple-choice questions.
It does have a fair amount of writing, however. If you have a difficult time writing essays and letters under pressure, this might be a difficult section for you. Think about the areas you enjoy the most and get busy!
Decide What Order to Take the CPA Exam and Get a Plan
The main thing is that you get a plan and start a schedule. Anyone can pass the exam. You just need to be focused and work toward it.
Try not to get nervous and overwhelmed getting ready to take your first section. Believe me. The exam is not at all like what you are probably hyping it up to be in your head. Take it easy, follow your CPA review course, and you’ll do fine!
I hope this helps you decide the best order you should take the CPA exam. Soon your first section will be over and you’ll be working on number two. It’s an awesome feeling to know you have one down!
The Importance of a Study Plan
Regardless of which section you choose first, a structured study plan is essential for success. Allocate sufficient time for preparation, focusing on high-weight topics outlined in the AICPA blueprint. Use reputable CPA review courses to guide your studies, and incorporate regular practice exams to simulate test conditions.
Be consistent and disciplined in following your study plan, and adjust as needed based on your progress and performance.
Frequently Asked Questions
Is it better to start with the hardest section?
Starting with the hardest section, such as FAR, can be beneficial if you want to tackle the most challenging material while your motivation is high. However, this approach may not work for everyone.
Which section requires the least study time?
BEC typically requires fewer study hours compared to FAR or REG. Its less technical content makes it an appealing choice for candidates with limited time.
What happens if I fail my first section?
Failing your first section is not uncommon. Use the score report to identify weak areas, adjust your study plan, and retake the section. Remember, persistence is key to passing the CPA exam.
Bottom Line
Choosing the right CPA exam section to take first is a strategic decision that depends on your strengths, background, and schedule. Whether you start with the challenging FAR, the confidence-boosting BEC, or another section, the key is to have a clear plan and commit to consistent preparation.
By understanding the demands of each section, leveraging your strengths, and staying disciplined, you can approach the CPA exam with confidence and set yourself up for success. With determination and a thoughtful strategy, earning your CPA designation is within reach.
