Which CPA Exam Section Should You Take First?
Strategic section ordering for maximum success
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: July 27, 2026
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 30 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
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Claim Becker deal →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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Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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