When you have to take four notoriously difficult exams in a row?
It’s important to know which to take first.
You want to start off on the right foot: build confidence, momentum, and excitement for the rest of your journey.
But the right “first section” isn’t the right choice for every candidate.
In this guide, I’ll lay out some strategies for making the right choice—not for the average student, but specifically, just for you.
Don’t Take the Hardest Section First
You’ve probably heard this from your professors, co-workers, or even your CPA exam review course. Tons of people give this advice. On the surface it sounds good, right? Get the hardest CPA exam part out of the way first. Then you won’t have to deal with it later. That makes sense, except it doesn’t consider how the Certified Public Accountant exam works as a whole.
That advice assumes the hardest section is the best place to begin, but that ignores how much your first exam can affect your confidence and momentum. If you start with the section that feels the most intimidating, spend months studying, and then fail, that can make the rest of the process feel heavier right away.
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That said, it really depends on who you are as a person. Some people thrive with a challenge.
The problem is, though, it’s tough to know which section will be the hardest until you’ve taken it and seen your score. Plus, your odds to pass once you’ve successfully passed other sections are multipled:
- You’ll have more experience with, and confidence in, the testing format
- You’ll have more knowledge in adjacent subjects (often there can be a bit of crossover, even just with logical patterns)
- You’ll have a stronger overall foundation for success, knowing your schedule and routine
Ultimately, you know who you are. Do you want to start off easy, build momentum, and build confidence? Or do you want to get the worst out of the way, so the rest of your journey feels a little easier?
Your First Section of the CPA Exam Should Be Your Most Confident Subject
Your first exam section should be the subject that you feel the most confident with. This is different for everyone. For instance, if the last two classes you took in college were business law and federal taxation, REG would be a pretty obvious first choice. The material is still fresh in your mind and it shouldn’t take too much effort to study. You’d basically be reviewing all the financial management information you just learned during the last semester.
If you just finished tax classes and that material is still fresh, REG may be the right first move. If you work in audit every day, AUD may feel more natural. If financial reporting has always been your strongest subject, FAR may be the better place to start. And if your background lines up closely with one of the Discipline options, that can shape your order, too.
If you aren’t fresh out of school and you don’t have an innate ability to memorize financial accounting information, you could look to your work. For instance, if you are an auditor, Auditing and Attestation (AUD) would be a wise first choice.
The point is that your first CPA exam should be something that you feel confident with and will be somewhat easier for you to prepare for and pass.
| Your situation | Best first section |
|---|---|
| You want the safest first pass | Your strongest core section |
| You need a confidence boost early | The section you feel least scared of |
| You’ve been out of school a while | The section closest to your job |
| You’re good at rules, memorization, and tax logic | REG |
| You work in audit or controls | AUD |
| You’re strongest in accounting and reporting | FAR |
| You work in tax and want your Discipline first | TCP |
| You work in systems, IT, or controls | ISC |
| You’re stronger in analysis and reporting-heavy material | BAR |
| You have no idea where to start | Whichever section you could realistically pass fastest |
Why Should You Take This Section First?
So, why am I right and all of the other people are wrong? There are a number of reasons why this is the best CPA strategy.
First, if you take your strongest section first, you will most likely pass it. You have no idea what that does to your motivation and confidence. When your score releases and you get that NASBA letter saying that you passed, all you will want to do is jump up and down. It’s exciting and gives you the energy to walk into that Prometric center and take on the next set of multiple-choice questions.
Conversely, if you took the most difficult section first and failed it, your confidence and motivation will be shattered. After spending all that time studying this difficult topic and you still fail. You most likely won’t be that motivated to continue.
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Second, we already talked about losing the credit from a passed exam. If you take your strongest section first and lose it, it won’t be fun, but it also won’t be devastating. You will have to retake a subject that you are familiar with. It should be pretty easy to retake it.
Bottom Line
I hope this helps make up your mind.
Believe me. It makes way more sense to start with your strong subjects. Once you pass the first section, the next three will feel a lot less stressful.
FAQs
Which CPA exam section should I take first?
The best first section is usually the one you have the strongest chance of passing early. For most people, that means the subject that feels most familiar from school, work, or past study.
Should I take the hardest CPA exam section first?
Not necessarily. That advice sounds tough and strategic, but it can backfire if you fail and lose momentum right away. A stronger first pass is usually more helpful than trying to prove something.
Is FAR always the best section to take first?
No. FAR is important, but it is not automatically the right starting point for everyone. If another section fits your background better, that may be the smarter first move.
What if I have been out of school for a while?
In that case, it often makes more sense to start with the section closest to your current job or the material you remember most clearly. Freshness matters, but so does familiarity.
What matters most when choosing your first CPA exam section?
Confidence, familiarity, and realistic pass potential matter most. The best starting point is usually the section that helps you build momentum instead of draining it right away.
