Candidates can schedule AUD, FAR, REG, and their chosen Discipline section (BAR, ISC, or TCP) in whatever sequence they prefer, as long as they meet their state board's eligibility requirements to sit for the exam. This is different from some other professional exams that require sequential completion. The only real constraint is timing: once you pass your first section, you have 18 months to pass the remaining three, or you risk losing credit for that first pass. Because of this, the more important decision for most candidates isn't which section comes first in the abstract, but when to start relative to their study plan and personal schedule.
Which CPA Exam Section Should You Take First?
There is no required order for the CPA Exam sections. NASBA and AICPA allow candidates to take AUD, FAR, REG, and one Discipline section (BAR, ISC, or TCP) in any sequence they choose. Most candidates pick their first section based on which subject feels most recent or strongest from their coursework, often starting with FAR or AUD, but this is a personal strategy choice, not an exam rule.
Key takeaways
- The CPA Exam has no mandated section order — candidates choose their own sequence.
- The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section chosen from BAR, ISC, or TCP.
- A common strategy is to start with the section that overlaps most with recently completed coursework.
- The 18-month rolling window to pass all four sections begins from the date you pass your first section, so timing your first exam matters more than which one you pick.
- Your state board of accountancy determines eligibility to sit, not the AICPA or NASBA exam content itself.
Exam sections4 total: AUD, FAR, REG (Core) + 1 Discipline (BAR, ISC, or TCP)
Mandated orderNone — candidates choose sequence
Governing bodiesAICPA (content), NASBA (administration), state boards (eligibility/licensing)
Rolling credit window18 months from the date the first passed section's score is released
Testing providerPrometric
CPA Exam — The Uniform CPA Examination, a US professional licensing exam developed by the AICPA and administered by NASBA and Prometric testing centers.
AUD — Auditing and Attestation, a Core section of the CPA Exam covering audit procedures, ethics, and professional responsibilities.
FAR — Financial Accounting and Reporting, a Core section covering US GAAP and financial statement preparation.
REG — Regulation, a Core section covering federal taxation, business law, and ethics.
Discipline section — One of three specialized CPA Exam sections a candidate chooses from: BAR (Business Analysis and Reporting), ISC (Information Systems and Controls), or TCP (Tax Compliance and Planning).
18-month rolling window — The AICPA/NASBA rule requiring candidates to pass all four CPA Exam sections within 18 months of passing their first section, or earlier passed sections may lose credit.
Does the AICPA require candidates to take CPA Exam sections in a specific order?
No. The AICPA and NASBA do not require any specific order for the four CPA Exam sections.
How do most candidates decide which section to take first?
Most candidates choose their first section based on which subject matter is freshest from recent coursework or work experience, most commonly FAR or AUD.
This is a strategic choice, not an official recommendation from AICPA or NASBA. Common approaches include: starting with FAR because it is the broadest Core section and builds a foundation for the others, especially the BAR discipline section; starting with AUD if the candidate recently completed an auditing course or works in audit; starting with REG if tax coursework or a tax job is recent; and starting with a Discipline section (BAR, ISC, or TCP) last, since candidates typically want stronger Core knowledge before specializing. None of these are required orders — they are common patterns based on how content overlaps and how memory retention works over a study timeline.
Example: A candidate who just finished an intermediate financial accounting course and an audit internship might start with FAR while the material is still fresh, then move to AUD before that same coursework fades from memory.
Should I take the hardest section first or last?
There is no single correct answer — both strategies are used by candidates, and the right choice depends on personal risk tolerance and study stamina, not an exam rule.
Some candidates prefer to take what they perceive as the most difficult section first, while motivation and study time are highest, so they aren't facing it under 18-month deadline pressure later. Others prefer to build confidence with a stronger section first and tackle the hardest section once they have exam-taking experience under their belt. Difficulty is also subjective and varies by candidate background — someone with a tax background may find REG easier than FAR, while an audit professional may find the reverse true. Because AICPA does not publish an official 'hardest section' ranking, any claim that one specific section is universally hardest should be treated as opinion, not fact.
Which Discipline section should I take, and does it affect my first-section choice?
You must choose one of three Discipline sections — BAR, ISC, or TCP — but this choice doesn't have to affect which section you take first.
The CPA Exam's Discipline requirement was introduced as part of the CPA Evolution model. Candidates pick one Discipline section based on their career interests: BAR (Business Analysis and Reporting) suits those interested in financial reporting and data analysis, ISC (Information Systems and Controls) suits those interested in IT audit and controls, and TCP (Tax Compliance and Planning) suits those interested in tax careers. Most candidates take their Discipline section after completing the three Core sections, since Discipline content builds on Core knowledge, but this is not a hard rule — the Core and Discipline sections can technically be taken in any order within your 18-month window.
Does my state board of accountancy affect which section I take first?
Your state board does not dictate section order, but it does determine when you become eligible to sit for the exam at all.
Each US state board of accountancy sets its own eligibility rules for CPA Exam candidates, including required credit hours, specific coursework, and sometimes residency or citizenship conditions. These requirements vary by state and must be confirmed with the specific board where you plan to apply, not assumed from general information. Once a candidate is deemed eligible and receives an Authorization to Test (ATT) or Notice to Schedule (NTS), the section order is entirely up to the candidate. Because eligibility rules differ across jurisdictions, a candidate should never assume their state's rules match another state's rules regarding coursework prerequisites for specific sections.
| Section | What It Covers | Common Reason to Take First |
|---|---|---|
| FAR (Core) | US GAAP, financial statement preparation and reporting | Broadest foundation; often taken first to support later Discipline study |
| AUD (Core) | Audit procedures, attestation, professional ethics | Good first choice if audit coursework or audit job is recent |
| REG (Core) | Federal taxation, business law, ethics | Good first choice if tax coursework or tax job is recent |
| BAR / ISC / TCP (Discipline, choose 1) | Specialized topics building on Core knowledge | Typically taken last, after Core sections are complete |
Common mistakes
- Assuming there is an officially 'correct' first section — AICPA and NASBA do not designate one.
- Choosing a first section based on internet opinion about difficulty rather than personal academic and work background.
- Ignoring the 18-month rolling window and spacing sections too far apart, risking loss of credit for an earlier pass.
- Not confirming state-specific eligibility requirements before scheduling a first section.
- Taking the Discipline section first without a strong Core foundation, when Core knowledge would have made it easier.
Who this is for
- Candidates deciding how to sequence their four CPA Exam sections for the first time.
- Candidates weighing whether to start with a Core section or their chosen Discipline section.
- Candidates trying to align section order with recent coursework or job experience.
Who may need more research
- Candidates who have not yet confirmed exam eligibility with their state board of accountancy.
- Candidates looking for a single universally 'easiest' section — no such official ranking exists.
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By Scholexo Team · Last updated 9 August 2026