CPA Exam Section Order: Which Section Should You Take First?

How the 18-Month Window Works

Before you can decide which section to take first, you need to understand the 18-month rule, because it is the single biggest structural constraint on your sequencing strategy.

When you pass your first CPA exam section, the 18-month rolling window begins. You have 18 months from that passing date to pass the remaining three sections. If you fail to complete all four sections within that window, the sections you passed earliest begin to expire, and you must re-sit them.

The 18-month window is not 18 months from when you start studying. It is 18 months from when you pass section one. This means that if you take 6 months to pass your first section, you have only 12 months left for the remaining three, regardless of how long you took before the first sitting.

The implications are significant. Passing your first section starts a clock you cannot stop. A poor sequencing strategy can leave you racing against expiring credits.

The Most Common Sequencing Strategies

Strategy 1: FAR First (Most Recommended)

FAR (Financial Accounting and Reporting) is consistently the hardest and most time-consuming section for most candidates. It requires 150–200 hours of preparation and covers more material than any other section.

Taking FAR first has three advantages:

1. You tackle the hardest section when motivation and energy are highest. Most candidates are at peak motivation at the start of their CPA journey. Using that energy on the most demanding section is a rational allocation.

2. If you fail FAR, the 18-month clock has not started yet. Failing a section before you have passed anything has no clock consequences. You can resit FAR without the pressure of three other sections expiring.

3. Once FAR is done, the remaining sections feel more manageable. Candidates who pass FAR first commonly report that AUD, REG, and their discipline section feel comparatively approachable.

The recommended order for most candidates:

FAR → AUD → REG → Discipline (BAR, ISC, or TCP)

This sequence builds naturally. FAR's financial reporting knowledge supports both AUD (where you are auditing those financial statements) and REG (where the tax basis of assets and income determination overlap with GAAP concepts).

Strategy 2: Easiest Section First

Some candidates prefer to pass an easier section first to start the 18-month window, then tackle FAR within a defined timeframe.

The logic: having one passing credit reduces anxiety and confirms you are capable of passing the exam. Some candidates who fail FAR multiple times in a row before finding their footing might have benefited from an early pass to maintain confidence.

The risk: if you pass REG first and then spend 8 months getting through FAR and AUD, you now have only 10 months for your discipline section, and if you fail your discipline section twice, REG may expire.

This strategy works best for candidates who are highly motivated and study efficiently, but carries real risk for candidates who underestimate how long the process takes.

Strategy 3: Career-Adjacent Sections Together

Some candidates, particularly those with tax backgrounds, benefit from pairing sections with related content:

REG + TCP (back-to-back): If your career is in tax, studying REG and then immediately sitting TCP while the tax law is fresh in memory is efficient. The content overlap is substantial, and many candidates who pass REG move directly into TCP preparation.

AUD + ISC (sequenced): Candidates with IT audit backgrounds can capitalise on ISC knowledge during AUD study, since IT controls feature in both. They are distinct enough that studying them separately is still warranted, but there is useful conceptual overlap.

What to Avoid

Saving FAR for last. This is the most common planning mistake. Candidates who leave FAR for their final section often find themselves approaching the end of their 18-month window with inadequate preparation time for the most demanding section. The pressure of an impending expiry date is a terrible study environment for 150-hour material.

Sitting sections without a clear plan. Some candidates sit sections whenever they feel ready, without mapping out the sequence in advance. This can lead to gaps between passes that compress the available window.

Underestimating the discipline section. BAR in particular requires substantial preparation. Assuming it will be quick because it is fourth in your sequence is a planning error. Budget the same disciplined study approach you used for the core sections.

Practical Planning: Map Out Your Exam Calendar

Before you sit your first section, do this exercise:

1. Estimate the number of weeks you will need per section: 12–16 weeks for FAR, 8–10 for AUD, 10–12 for REG, and 8–10 for your discipline section.
2. Add a resit buffer of 4–6 weeks per section (in case you fail one).
3. Map out the dates. If your total comes out to more than 18 months, you need to increase your daily study hours or reduce the resit buffer assumption.
4. Count backwards from month 18 to see when each section needs to be complete.

This exercise often reveals that candidates have less margin than they thought. Planning with explicit dates, rather than abstract assumptions about studying "when ready", prevents the window pressure that causes the most expensive CPA failures.

Start with FAR practice questions to benchmark your current knowledge and estimate how long your FAR preparation will realistically take. Your practice accuracy is the most reliable predictor of whether you are ready to sit, and therefore how long your preparation needs to be.