What Order to Take CPA Exams

By Ethan Brooks2 min read 499 views

Cpa Exam Sections Cpa Licensure Requirements

Featured image for What Order to Take CPA Exams

Recommended Order for the CPA Exam

The most common order is FAR first, followed by AUD, REG, and then BAR, but the best sequence depends on your background, study schedule, and state requirements. Many candidates start with FAR because it is the heaviest and most foundational section, which builds knowledge that supports the other exams. Starting with AUD or REG can work if those align with your work experience and you prefer a lighter cognitive load early on.

Table of Contents

Recommended Order for the CPA Exam
Factors That Influence Your Order
Core Sections and Their Roles
A Common Strategic Sequence
Alternative Orders to Consider
Timing and Licensure Considerations

Factors That Influence Your Order

State requirements: Some states require specific sections or a certain number of credit hours before you can sit for others.
Work experience: If you are currently working in audit, AUD may be easier to pass first; tax professionals often prefer REG early.
Study bandwidth: Spreading the four sections over several months allows for deeper retention than back-to-back testing.

Core Sections and Their Roles

FAR covers financial accounting and reporting and is widely considered the most content-heavy. AUD tests auditing procedures, ethics, and professional standards. REG focuses on federal taxation, business law, and ethics. BAR, which replaces the former BEC section in the new CPA Evolution model, addresses business analysis, data analytics, and information systems.

A Common Strategic Sequence

FAR: Builds the accounting foundation used across all other sections.

AUD: Leverages that accounting knowledge and adds professional standards.

REG: Introduces tax and law, which benefit from a solid accounting base.

BAR: Integrates business and data skills, often best taken after the core accounting exams.

Alternative Orders to Consider

Candidates with strong tax experience might start with REG, while those in public accounting may prefer AUD first. The key is to avoid taking FAR and AUD back-to-back without a break, as both are conceptually dense. Passing one section and then shifting to a different discipline can keep your study momentum fresh.

Timing and Licensure Considerations

You do not need to pass all four sections in order, but most states require all sections to be passed within an 18-month rolling window. Planning your sequence around work deadlines and exam windows helps ensure you meet the deadline without burning out. Check your state board for any prerequisite rules before locking in your schedule.