CPA

The best order to take the CPA Exam

July 10, 2025

6 min read

Marketing Manager, Content

You want to get your CPA license, and you’re ready to start studying and scheduling your exams. But where should you start? To help you map out your strategy, we’re sharing the best order to take the CPA Exam based on your discipline and other factors.

CPA Evolution changes what order to take the CPA Exam sections

Before we dive into our recommendations, let's breakdown of each part of the CPA Exam, so you know what to expect and can best determine which section to take first. The structure of the CPA Exam consists of three core sections all candidates must take and pass:

Auditing and Attestation (AUD)
Taxation and Regulation (REG)
Financial Accounting and Reporting (FAR)

Candidates must also pass one of three Discipline sections:

Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)

Before you decide what order to take the CPA Exam, you’ll want to choose your CPA Exam Discipline.

Need help choosing a Discipline? Take our 4-question quiz to find the right one for you!

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The best order to take your CPA Exam based on your Discipline and priorities

After you've decided which Discipline section best fits your interests and career goals, it's time to decide your priorities for taking the exam: do you tend to get the hardest out of the way first? Or do you prefer starting easier and growing your motivation?

The FAR Core section covers foundational accounting knowledge that's both necessary to practice as a CPA and that sets you up for deeper understanding and success as you prepare for all the other sections. However, it is also considered one of the most difficult CPA Exam sections and reflects the lowest pass rate data.¹

No matter your Discipline, beginning with FAR will set you up with the essential accounting understanding that will help you in all the CPA Exam sections. However, if you have trouble passing or understanding FAR concepts, that could dampen your motivation to keep working to pass the other three sections. It's important that you consider your priorities and which strategy will work best for you.

We recommend these testing orders based on your chosen Discipline and test-taking strategy, but it’s also important to take the path that works best for you!

Exam order if your Discipline is BAR

If you enjoy the technical elements of accounting and reporting and want to elevate your overall accounting competency while learning how to dig into financial analysis, choosing the BAR is a great option.

If you choose BAR and prefer to start with the more difficult section, our recommend CPA Exam order is:

If you choose BAR and prefer to start with the easier section, our recommend CPA Exam order is:

Exam order if your Discipline is ISC

Information technology and data management is becoming increasingly important to financial careers. The ISC connects tech and security knowledge into the field of public accounting, leading to a path in data management, IT auditor, or even a CIO.

If you choose this Discipline and prefer to start with the more difficult section, we recommend:

If you choose this Discipline and prefer to start with the easier section, we recommend:

Exam order if your Discipline is TCP

Tax compliance and planning is vital to public accounting and there is a strong demand for knowledgeable tax professionals. Choosing this Discipline will open the door to working in a company’s tax department, government entity, banks, or even managing your own tax firm.

If this is the right Discipline for you and you prefer to start with the more difficult section, the best CPA Exam order is:

If you plan to take TCP and prefer to start with the easier section, your best CPA Exam order is:

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