What Order to Take the CPA Exam [New 2025 Guide]

Full Guide to Understanding the Order You should Take the CPA Exam in 2025

what-order-to-take-the-cpa-examThe Certified Public Accountant (CPA) exam is a crucial step for accounting professionals seeking to advance their careers. Comprising four sections—FAR, REG, AUD, and BEC—the exam’s flexibility allows candidates to choose the order in which they take each section.

Selecting the right order can significantly impact your confidence, efficiency, and overall success. This guide provides insights into determining the best sequence to tackle the CPA exam based on individual strengths, time commitments, and preparation strategies.


What Order Should You Take the CPA Exam?

You should take the CPA exam sections in order of you knowledge and experience. For instance, if you are very knowledge about auditing, you should start with AUD followed by FAR. Save BEC and REG for last.


Factors to Consider When Choosing Your Exam Order

The ideal order to take the CPA exam varies depending on your background, goals, and personal circumstances. Here are key factors to guide your decision:

Perceived Difficulty of Sections

Starting with the most challenging section can help you tackle it when your motivation is highest. FAR’s extensive material makes it a common choice for this approach. Alternatively, beginning with BEC can provide an early success that builds momentum.

Background and Expertise

Your academic and professional experience can influence your performance. If you have a strong foundation in taxation, REG might be the best starting point. Similarly, recent graduates often prefer to begin with FAR or AUD to capitalize on their academic knowledge.

Time Commitment

Some sections require more study hours than others. FAR and REG typically demand 100–150 hours of preparation, while BEC and AUD often require less. If you’re balancing work and study, starting with a less time-intensive section may help you ease into the process.

Scheduling and the 18-Month Window

Once you pass your first CPA exam section, you have 18 months to pass the remaining three. It’s wise to start with a section you’re confident in passing to avoid unnecessary stress as the clock ticks.


Popular CPA Exam Orders and Their Benefits

Order #1 FAR, AUD, REG, BEC

This sequence begins with the most challenging section, FAR, followed by AUD, which builds on some FAR concepts. REG and BEC are taken later, as they’re perceived as less difficult.

The benefits of taking the exam in this order include:

  • Completing FAR early can provide a sense of accomplishment and reduce anxiety for the remaining sections.
  • AUD and REG build on some FAR material, creating a logical progression.

Order #2 BEC, REG, AUD, FAR

Starting with BEC, the least technical section, allows you to build confidence before tackling harder sections like FAR.

The benefits of taking the exam in this order include:

  • An early success can boost morale and establish a positive study routine.
  • Saves the most challenging section, FAR, for when you’re familiar with the exam format.

Order #3 REG, FAR, AUD, BEC

This order is ideal for candidates with a strong background in taxation, starting with REG before moving on to FAR and AUD.

The benefits of taking the exam in this order include:

  • Builds on existing strengths in taxation and business law.
  • Spreads out technical sections (REG and FAR) to avoid burnout.

Order #4 AUD, FAR, REG, BEC

Starting with AUD suits candidates with practical auditing experience. FAR and REG are taken next, leaving BEC for last.

The benefits of taking the exam in this order include:

  • Begins with a section that aligns with professional experience.
  • Ends with a less demanding section, providing a smoother finish to the exam process.

Strategies for Success Regardless of Order

Choosing the right exam order is important, but it’s only part of the equation. Adopting effective strategies will ensure success across all sections:

Create a Realistic Study Schedule

Plan your study time based on the difficulty of each section and your personal schedule. Allocate more hours to FAR and REG, and ensure consistent study sessions to build momentum.

Use High-Quality Review Materials

Invest in a CPA review course that matches your learning style. Courses with adaptive learning platforms, detailed explanations, and practice exams can streamline your preparation.

Simulate Exam Conditions

Practice under timed conditions to build familiarity with the exam’s format and time constraints. This approach can help you manage stress and improve efficiency during the actual test.

Leverage Your Strengths

Capitalize on sections that align with your strengths to gain early wins. Use these successes as motivation for tackling harder sections.

Monitor Your Progress

Regularly assess your performance with practice questions and mock exams. Adjust your study plan as needed to focus on weak areas.


Understanding the CPA Exam Sections

Each CPA exam section tests specific skills and knowledge areas, making it essential to understand their content and difficulty:

Financial Accounting and Reporting (FAR): Covers financial reporting standards for businesses, non-profits, and government entities. Known for its extensive and technical content, FAR is widely regarded as the most challenging section.

Regulation (REG): Focuses on taxation, business law, and ethics. It combines memorization of detailed rules with practical application, particularly in tax scenarios.

Auditing and Attestation (AUD): Tests knowledge of audit procedures, internal controls, and professional responsibilities. Its conceptual nature can be challenging without practical auditing experience.

Business Environment and Concepts (BEC): Explores corporate governance, economics, and IT, with written communication tasks. It’s often considered the least technical section and a good confidence booster.


Frequently Asked Questions

Do I have to take the CPA exam sections in a specific order?

No, the CPA exam allows flexibility in the order you take the sections. Choose the sequence that aligns best with your strengths, schedule, and preparation strategy.

Which section should I take first if I’m unsure?

If you’re unsure, starting with FAR or BEC is often a safe choice. FAR provides a strong foundation, while BEC is less technical and can build confidence.

Can I change my exam order after scheduling?

You can reschedule sections through Prometric, but fees may apply depending on the timing of the change. Plan your schedule carefully to minimize rescheduling.

How much time should I allocate to each section?

  • FAR: 100–150 hours
  • REG: 80–120 hours
  • AUD: 80–120 hours
  • BEC: 70–100 hours

Bottom Line

The order in which you take the CPA exam can significantly impact your success and confidence. FAR is commonly tackled first due to its difficulty, while BEC is often saved for last as a less demanding section. However, your academic background, professional experience, and personal schedule should ultimately guide your decision.

By carefully planning your exam order, leveraging your strengths, and maintaining a disciplined study routine, you can navigate the CPA exam efficiently and achieve your goal of becoming a Certified Public Accountant. Success lies in preparation, persistence, and a strategy tailored to your unique circumstances.

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