CPA

The best order to take the CPA Exam

6 min read
person studying in a library

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! 

 

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: 

  • FAR
  • BAR
  • AUD
  • REG 

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

  • REG
  • AUD
  • FAR
  • BAR
     

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: 

  • FAR
  • AUD
  • ISC
  • REG 

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

  • REG
  • AUD
  • ISC
  • FAR 


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: 

  • FAR
  • AUD
  • REG
  • TCP 

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

  • REG
  • TCP
  • AUD
  • FAR
     

Get a 14-day free trial of our CPA Exam Review 

No matter what Discipline you choose or what order to take the CPA Exam, Becker is with you every step of the way with our CPA Exam Review course. With over 900 lecture videos, personalized practice exams, and all the resources and materials you need to enhance your learning, we offer the leading CPA Exam Review with nearly 2 million alumni! 

.

icon

Try Becker FREE for 14 days

Get a free trial of our leading CPA Exam Review and see how we've helped nearly 2 million students pass their exams!

Try Becker's CPA Exam Review FREE for 14 days
FacebookLinkedinXEmail

Featured

The complete guide to the 2025 FAR CPA Exam
The complete guide to the 2025 FAR CPA Exam
Read More
CPA timeline: schedule and preparation
CPA timeline: schedule and preparation
Read More
How long does it take to study for the CPA Exam? 
How long does it take to study for the CPA Exam? 
Read More
Sources
  1. https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates

Now Leaving Becker.com

You are leaving the Becker.com website. Once you click “continue,” you will be brought to a third-party website. Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the Becker.com website.

Continue