2026-02-21

Which CPA Section Should You Take First?

One of the first decisions every CPA candidate makes is which section to start with. There's no single right answer — it depends on your background, study schedule, and how you handle different types of material. But some strategies are clearly better than others.

Here's a practical guide to help you decide.

The Four Sections (Quick Overview)

The CPA exam has three core sections that everyone takes, plus one discipline section you choose:

Core sections (required):

• AUD (Auditing and Attestation) — audit procedures, ethics, internal controls, reporting
• FAR (Financial Accounting and Reporting) — financial statements, government and nonprofit accounting, GAAP
• REG (Taxation and Regulation) — individual and business taxation, business law, ethics

Discipline sections (choose one):

• BAR (Business Analysis and Reporting) — financial analysis, valuation, government reporting
• ISC (Information Systems and Controls) — IT infrastructure, cybersecurity, SOC engagements
• TCP (Tax Compliance and Planning) — tax planning, wealth transfer, international tax

You take four sections total: AUD + FAR + REG + one discipline.

The Most Common First Section: FAR

FAR is the most popular first section, and for good reason:

Why candidates start with FAR:

• It covers foundational accounting concepts that overlap with other sections
• If you've recently finished your accounting coursework, FAR material is freshest
• It's considered the hardest section by many candidates — getting it out of the way early builds momentum
• Understanding financial statements helps with AUD (you're auditing them) and REG (tax impacts on financials)

The risk: FAR has the lowest pass rate historically (around 40–45%). Starting with the hardest section means you might fail your first attempt, which can hurt motivation. If you're not confident in your financial accounting fundamentals, this might not be the best starting point.

The Confidence Builder: AUD

Some candidates prefer starting with AUD because it's more conceptual and less calculation-heavy than FAR or REG.

Why candidates start with AUD:

• Heavy on understanding processes and professional judgment rather than computation
• If you have any audit experience (even an internship), you already have context
• Pass rates are generally higher than FAR
• Passing your first section builds confidence for the harder ones

The trade-off: AUD is easier to study if you already understand financial statements (FAR content). Some AUD questions reference accounting treatments that you'd know from FAR study. Starting with AUD means you might encounter some unfamiliar accounting concepts.

The Strategic Choice: REG

REG is a strong first section if you're coming from a tax background or recently took tax courses.

Why candidates start with REG:

• Tax law is concrete and rule-based — you either know the rule or you don't
• Less conceptual ambiguity than AUD, less breadth than FAR
• Tax content changes annually, so studying while your coursework is recent is smart
• The business law portion is relatively straightforward

The catch: REG covers a wide range of tax topics (individual, corporate, partnership, estate) plus business law and ethics. The sheer breadth can be overwhelming if you don't have a tax foundation.

What About Discipline Sections?

Most candidates save their discipline section for last since it's newer to the exam format and allows you to focus on core sections first. But there's no rule against starting with one:

• BAR is a good early pick if you're strong in financial analysis and have a FAR foundation
• ISC works first if you have an IT or systems background
• TCP pairs well with REG knowledge, so it's usually best taken after or near REG

Section Order Strategies

Here are three proven approaches:

Strategy 1: Hardest First

Order: FAR → AUD → REG → Discipline

Start with the toughest section while your motivation is highest. Each subsequent section feels easier by comparison. This is the most popular order among candidates who pass all four on the first try.

Strategy 2: Build Momentum

Order: AUD → FAR → REG → Discipline

Start with a section that has higher pass rates to build confidence. Then tackle FAR with the knowledge that you can pass sections. Good for candidates who need an early win.

Strategy 3: Play to Your Strengths

Order: Whatever you know best → expand from there

If you just finished a tax internship, start with REG. If you worked in audit, start with AUD. Recent graduates with strong intermediate accounting should start with FAR. Use your existing knowledge as a foundation.

Timing Considerations

Regardless of which section you start with, keep these timing factors in mind:

The 30-month window: Once you pass your first section, you have 30 months to pass the remaining three. This clock starts ticking immediately, so don't take your first section until you're ready to maintain study momentum.

Score release dates: CPA exam scores are released on a rolling basis, but there are target dates each quarter. Some candidates time their exams to get scores back before starting the next section's study period.

Busy season: If you're working in public accounting, avoid scheduling exams during January–April busy season. Many candidates study for their first section during summer and sit in the fall.

How to Decide

Ask yourself these questions:

1. What's your strongest subject? If you have a clear strength, consider starting there to build confidence.
2. How recently did you study? Start with whatever is freshest from your coursework.
3. How disciplined are you? If you're highly self-motivated, start with FAR to get it over with. If you need an early win, try AUD.
4. What's your work schedule? If busy season is approaching, pick a lighter section (AUD) rather than FAR.

The Bottom Line

There's no universally correct order. The best first section is the one you'll actually pass. Thousands of candidates have passed starting with each section — the key is to pick one, commit to a study plan, and start.

If you're truly undecided, FAR first is the most commonly recommended order for a reason: it builds the strongest foundation for everything else. But don't overthink it. The worst choice is no choice — every week spent debating section order is a week you could have spent studying.

Whatever section you choose, make sure your study materials cover the current AICPA Blueprint. Slayer CPA has 100+ lessons, 8,500+ questions, and downloadable study frameworks across all six sections — everything you need at $29.99/month.