Should I take my weakest section first or last?

Take your weakest section early when you have more energy and time to retake if needed. Saving your weakest for last creates pressure and risks running out of time in your 18-month window.

Does section order affect pass rates?

Theres no definitive data proving one order is statistically better. However, starting with FAR is correlated with higher overall pass rates, likely because candidates who pass FAR first are more committed and prepared.

Exam Planning7 min read

Which CPA Exam Section Should You Take First?

Strategic section ordering for maximum success

FAR first is the most common strategy (get hardest section done)

Starting with your strongest section builds confidence

Consider the 18-month rolling window when planning

Your section order should match your timeline and goals

Choosing your first CPA exam section sets the tone for your entire journey. The right choice builds confidence and momentum. Most experts recommend starting with FAR or your strongest section, but the best answer depends on your background and timeline.

Last updated: February 1, 2026

FAR

Most Common First

TCP

Highest First-Time Pass

FAR

Most Content

18 months

Rolling Window

Popular Section Order Strategies

There are several proven approaches to section ordering. Each has advantages depending on your situation.

FAR First: Most popular—tackles the hardest section with maximum energy
Strongest First: Build confidence with a likely pass before harder sections
REG Last: Tax content changes annually, so study it close to your exam date
AUD After FAR: AUD builds on FAR concepts, making the transition smooth

The FAR First Strategy

Starting with FAR is the most recommended approach for several reasons. FAR has the most content and lowest pass rates, so tackling it first ensures you have maximum energy and focus. If you pass FAR, youll have confidence and 18 months to complete the remaining sections.

FAR covers the broadest content—financial accounting, government, non-profit
Passing FAR first provides a psychological boost
FAR concepts appear in AUD and BAR, reinforcing later sections
Youll have the most energy before study fatigue sets in

The Confidence Builder Strategy

Some candidates prefer starting with their strongest section to build confidence. If you have a tax background, REG or TCP might be easier. If you work in audit, AUD could be a quick win.

Early success builds momentum and proves you can pass
Reduces anxiety about the overall exam process
Works well if youre uncertain about your ability to pass
Risk: May face harder sections when youre more fatigued

Choosing Your Discipline Section

After passing the three core sections (FAR, AUD, REG), you must choose one discipline section. Your choice should align with your career goals and strengths.

BAR (Business Analysis): Complex accounting topics, hardest discipline, suits audit/advisory
ISC (Information Systems): IT focus, good for tech-savvy candidates or IT audit paths
TCP (Tax Compliance): Highest pass rates, ideal for tax career focus

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Frequently Asked Questions

FAR consistently has the lowest pass rates (41-43%) and covers the most content. However, "hardest" is subjective—candidates with strong financial accounting backgrounds may find REG or BAR more challenging due to unfamiliar content.