What Order To Take Cpa Exam

So, you’re staring at the CPA exam. Four sections. One giant, blinking question mark. What order do you even take them in?

First, forget the alphabet. The order is not AUD, BEC, FAR, REG. That’s a trap set by boring textbooks. You want a strategy, not a scramble.

The real key? Start with the beast. That’s FAR (Financial Accounting and Reporting). It’s the longest, the densest, the one that makes accountants cry into their coffee. Get it over with while you’re fresh and desperate. Some say it’s like eating a frog. Eat it first, and the rest of the day tastes like victory.

Now, here’s a quirky truth: FAR has the most material, but it’s also the most logical. It’s the skeleton of accounting. Everything else—taxes, auditing, business concepts—is just muscle and skin wrapped around it. Learn the bones first.

After FAR, you need a palate cleanser. That’s BEC (Business Environment and Concepts). It’s the short one. The wild card. It has random topics like cost accounting and IT. It even has a written communication section where you literally write memos. Yes, memos. It feels like a weirdo park in the exam park. Take it second, and you’ll feel like a genius after FAR’s torture.

Fun fact: BEC used to have no simulations (those scary task-based problems). Now it does. Life is cruel, but BEC is still the shortest exam. That’s a small mercy. Grab it.

CBA - 2024 CPA Exam

Next up: AUD (Auditing and Attestation). This one is all about suspicion. It’s the detective work. You learn to hate management’s internal controls. It’s cerebral and wordy. Many people pick AUD third because it builds on FAR’s knowledge. If you can book a transaction (FAR), you can check if someone faked it (AUD). See the connection? It’s like reading the plot of a heist movie after watching the heist itself.

Finally, save REG (Regulation) for last. Why? Because REG is a monster of memorization. It’s tax law, business law, and ethics. It’s the exam that feels like reading a legal dictionary after three cans of Red Bull. You’ll want to be battle-tested. Plus, REG’s rules change every year. Taking it last means you get the freshest, least-outdated tax info. Tactical move.

Here’s the hilarious catch: no one agrees. Some people take AUD first because they hate math. Some crazy souls take REG first because they love taxes. (We call those people weirdos, and we love them.) But the classic, pro-gamer move? FAR, BEC, AUD, REG. It’s like a video game difficulty curve: hardest boss, easiest level, medium intrigue, final grind.

How Long it Takes to Complete CPA Exam? - Duration & Time

Why is this even fun to talk about? Because the order feels like choosing your path in a choose-your-own-adventure novel. Do you want to die by drowning (FAR first) or by a thousand paper cuts (REG last)? It’s your epic saga. The CPA exam is the only test where ordering it wrong can make you fail a section you actually know cold.

Bottom line: pick a plan and commit. Don’t overthink it. Your brain will hate you either way. But at least if you start with FAR, you can tell people, “I ate the frog first.” That’s a story. And it’s way cooler than saying, “I started with Regulation because I really like Form 1040.” No one likes Form 1040. That’s a lie.

So go on. Order your sections like you’re ordering pizza: strategic, weird, and with a side of regret. You’ve got this. And remember, after FAR? Everything tastes like lemonade.