One of the most widely asked questions about taking the CPA exams is about what order in which to take all four sections. Truthfully, there’s really no “best” order; it’s really up to you and your preferences. However, there are a few key things you should consider to help find your most optimal order:
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1. Keep Your Strengths In Mind
Many CPA exam takers are straight out of college with a Bachelor’s degree. Furthermore, these students most likely took a recent class relevant to one of the exams. Consequently, this is the ideal situation for those making their first try to become certified public accountants. You’re already in study mode and you just took Financial, so take FAR first. Or if you took tax, then take REG. The information will be fresh in your mind, you’ll have the confidence to pass, and it will be an easier transition into the remaining exams.
2. Motivational Roll
Maybe you aren’t coming out of school and thus are not ready to dive headfirst into one of the bigger exams. If you’re one of those who needs a motivational boost to get started, then start with a section of the CPA exam that cover less content like BEC. Once you pass your first exam, then you’ll have the confidence and motivation to tackle the more comprehensive exams like FAR.
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3. Logical Order
Maybe you’re looking to take the exams in a more logical manner and go with how the information is presented. Then I would suggest taking FAR first, then AUD, REG, and finally BEC. FAR is the most comprehensive of the tests and will allow you to build a strong foundation of accounting principles and financial statement knowledge. During my studies, I noticed that the other three exams build on the foundation established by FAR. In both AUD and REG, I learned that they hit upon subjects such as financial statements and accounting concepts, but not in as much depth as the information coming from FAR. BEC would logically come in last since it’s a catch-all for the first three exams taken. It pulls a little bit of everything and the written memos touch upon information learned in the other exams.
The exams can be taken in any order so customize your order to what you feel comfortable with. Personally and regretfully, I didn’t follow any of these paths. I stuck to the order that Becker’s live classes were set to and that was a big mistake! Once I failed my first test, I moved onto the next test that was being taught instead of retaking it a month later in the next testing window. I bounced around in order to stick to the live classes and ended up taking FAR as my last exam.
For me, FAR was the most overwhelming and was absolutely the worst choice to leave as my last exam. I was burnt out, exhausted, and verging on insanity by the end. Whatever the order you choose I would just highly suggest that you don’t leave FAR for the end. It’s sort of like seeing the finish line of a marathon but having to climb a mountain before you’re done. So stick to what you’re good at and what you’re comfortable with and you’ll put a major beat down on those exams!
Here’s a quick rundown of the CPA Exam Sections that you’ll need to decide your ‘plan of attack’ for:
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Financial Accounting and Reporting (FAR)
Structure: 4 hours
50% – 66 MCQs
50% – 8 Simulations (TBSs)
Content on FAR CPA Exam:
| Conceptual Framework, Standard-Setting, and Financial Reporting; Select Financial Statement Accounts; Select Transactions; State and Local Governments |
Audit (AUD)
Structure: 4 hours
50% – 72 MCQs
50% – 8 Simulations (TBSs)
Content on Audit CPA Exam:
| Ethics, Professional Responsibilities, and General Principles; Assessing Risk and Developing a Planned Process; Performing Further Procedures and Obtaining Evidence; Forming Conclusions and Reporting |
Regulation (REG)
Structure: 4 hours
50% – 76 MCQs
50% – 8 Simulations (TBSs)
Content on REG CPA Exam:
Federal Taxation; Business Law; Ethics, Professional Responsibilities, and Federal Tax Procedures
Business Environment and Concepts (BEC)
- Structure: 4 hours
- 50% – 62 Multiple Choice Questions
- 35% – 4 Simulations (TBSs)
- 15% – 3 written communication memos
Content on BEC CPA Exam: Corporate Governance; Economic Concepts and Analysis; Financial Management; Information Technology; Operations Management
