What is the Best Order to Take the CPA Exam Sections?

There are several different theories on the best order to take the CPA exam sections.

Because with pass rates as low as 41%, it’s worth doing everything you can to boost your odds, including perfecting your order strategy.

Today, I want to share mine.

It’s a little bit different, but it worked for me. I’m hoping it works for you, too.

What Order Should I Take the Certified Public Accountant Exam?

Before we can map out all four sections of the exam step by step, we need to start at the beginning.

• What CPA exam section should you take first?

Take the Hardest CPA Exam Section First

I’m sure you have heard this theory several times, and honestly? It makes no sense to me. I wrote an entire blog post about this that I linked to above. If you take the hardest section of the CPA exam first and fail, you’ll probably be pretty disappointed and unmotivated to continue. If you pass your first exam, on the other, you may end up losing it later if the 30-month window elapses before you complete all four sections. Then you will have to retake your already passed hardest section. Doesn’t sound like fun, does it?

Your First CPA Exam Part Should be Your Easiest

Taking the CPA part that is easiest for you first makes way more sense. It will give you a better shot at passing it, and if it does elapse because of the 30-month testing window, it won’t be that hard to complete again. So, you should sit for the CPA part that comes most naturally to you or the one you have the most experience with.

For CPA candidates, this could be your last course in college if you just graduated, or your current line of work. For example, individuals currently working as auditors will want to try their hand at the Auditing and Attestation section (AUD). Whatever topic you feel most comfortable with? That should be your first section.

Second Exam Section Order

Choosing the second in your order to take the CPA exam is pretty easy. It should be one of your harder sections. After coming off your big first section victory, you should feel pretty motivated and ready to crush another section. You also have the experience of taking a real, live CPA exam, so you know what it’s like and what to expect.

It only makes sense that you take on one of the more difficult ones. For many people, this is the Financial Accounting and Reporting (FAR) section, which has dismally low pass rates. Either way, pick one of the more difficult sections for your second exam date.

Third Exam Section Order

After you get the news that conquered the most difficult CPA exam section, you should be thrilled and a little tired of studying. I was too. That’s why I opted to take another section that I felt somewhat comfortable with.

The next part you should take should be the easier of the two you have left. For me, this was BEC. Obviously, BEC is no longer an option, so this might be a good spot for you to take care of your discipline section, whether you chose BAR, ISC, or TCP.

What CPA Exam Should I Take Last?

The last exam should be the subject that is your second hardest part. There are a couple reasons why I don’t advice people to take the hardest exam last. First, you will be so sick of studying at the end, that you might not want to put in the time to complete the most difficult section. Second, if you fail it, one of your prior sections will most likely expire. Neither of those options is great.

Instead, you should take the section that is your second hardest last. You’ll be coming off a somewhat easy victory from your third section and should be ready to finish up strong.

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