Best Order to Take the CPA Exams in 2026: Where Should You Start?

The best CPA Exam order depends on your strongest subjects, available study time, intended Discipline and testing calendar. FAR-first, AUD-first and REG-first can each be reasonable choices. This guide explains how to select a starting section, use related subject knowledge, and adapt your sequence after a score release or change in your schedule.

For candidates with a general accounting background, FAR → AUD → REG → one Discipline is a reasonable starting sequence. But it is not a rule. The best order is the one that uses your strongest current knowledge, accounts for your available study time and respects exam-credit deadlines and Discipline testing windows.

The CPA Exam has three required Core sections—FAR, AUD and REG—and one chosen Discipline: BAR, ISC or TCP. Every section is four hours. You may choose your testing sequence; the Discipline does not have to be last. Source: NASBA CPA Exam FAQ.

Darius usually recommends FAR first, and then Audit. This is because almost any FAR topic is testable on the CPA Audit exam and you will have a real advantage in Audit having recently learned FAR with i75. FAR builds financial reporting fluency. Its journal entries, financial statements, transaction analysis and adjusting entries can support later study, especially BAR. Starting with FAR may also be useful when your intermediate accounting coursework is fresh. The downside: FAR covers a wide range of material, and a candidate who has been away from accounting for years may benefit from rebuilding fundamentals before scheduling it. The good news is that i75 assumes that you forgot as much as you remember so starting with i75 FAR is often the right choice.

AUD can be a practical first choice for someone currently working on audit engagements or recently completing auditing coursework. Understanding assertions, risk assessment, internal control, evidence and reporting gives context to exam questions. Remember that AUD is not merely a vocabulary test: many questions ask which procedure is appropriate under specific circumstances.

REG may be the most efficient first section for someone working in tax or recently studying federal taxation and business law. Because tax law often changes, align your materials with the rules effective for your testing window. Do not rely on a previous year’s tax thresholds or assume a newly enacted law is immediately testable.

Often, yes. FAR pairs naturally with BAR, AUD with ISC and REG with TCP. For example, after REG, a candidate choosing TCP may benefit from fresh tax concepts. This is a learning strategy, not an AICPA prerequisite. Your schedule must also account for the Discipline testing windows in the year you sit.

Start with the calendar you actually have. Mark predictable busy periods, travel, family commitments and weeks when overtime is likely. Then identify a study-and-review block you can protect. Choosing an exam section because it is traditionally taken first is less useful if your available weeks cannot support a complete preparation cycle.

A tax professional may prefer to prepare for a tax-related section outside a demanding filing season. An audit professional may need to avoid scheduling final review during a major engagement deadline. A recent graduate may have a temporary window of greater flexibility before starting work. These are planning considerations, not rules about which section everyone should take.

Choose the first section and a provisional second section, rather than locking every appointment before you understand your pace. Your first preparation cycle will reveal how much time lectures, questions, simulations and review actually require. Use that evidence to refine the remaining sequence.

General accounting candidate: FAR → AUD → REG → chosen Discipline. This provides a predictable progression, but the last section must fit the testing calendar.

Tax professional choosing TCP: REG → TCP → FAR → AUD. This takes advantage of related subject matter, provided the TCP appointment is available.

IT audit professional choosing ISC: AUD → ISC → FAR → REG. This builds on assurance and systems knowledge while it is fresh.

None of these sequences is universally optimal. An exam section you are ready to pass now may be a better first choice than one you are theoretically supposed to take first.

Related subject knowledge can reduce the amount of foundational relearning, but overlap should not be confused with identical coverage. FAR and BAR, AUD and ISC, and REG and TCP may share useful concepts while asking candidates to apply them in different ways.

After preparing for a Core section, write down the concepts you can still explain confidently and the areas that remain weak. When considering the related Discipline, compare those strengths with its blueprint tasks. Transferable knowledge is most useful when you can apply it to a new situation, rather than recognize a familiar phrase.

Keep a short maintenance routine for overlapping material. That could mean one small mixed set or a brief concept review each week while preparing for the next section. Avoid allowing maintenance work to consume the time needed for new Discipline topics. A sequence is efficient only if it supports full preparation for each exam.

The AICPA’s first-half 2026 cumulative rates show FAR at 42.95%, AUD at 48.65%, REG at 66.78%, BAR at 43.64%, ISC at 67.45% and TCP at 79.53%. These statistics do not rank how difficult each section will be for you. Discipline candidates self-select; stronger performance in a particular section may reflect candidate background. For the data and interpretation, see CPA Exam Pass Rates.

Many candidates hear “30 months,” but exam-credit rules are administered by state boards and can differ by jurisdiction and transition period. Confirm your board’s current rules, including when the clock starts and how credit expiration is calculated. Build a buffer rather than planning to sit for your final section on the last possible day. NASBA’s candidate resources and your state board are the appropriate places to confirm your individual situation.

An unsuccessful result does not automatically mean your original exam order was wrong. First identify what prevented a pass: incomplete topic coverage, weak application, slow simulations, insufficient review or disrupted study time. Then decide whether a focused retake cycle or a different section is the more practical next step. If you email Darius your score report he will guide you as to where to start and where to go from there.

If the material is still fresh and the gaps are specific, a retake may allow you to build on existing work. If your next several weeks cannot support the required practice, another plan may be more realistic. Consider score-release timing, appointment availability and your jurisdiction’s credit rules before changing direction.

Avoid scheduling several new sections simply to escape a disappointing result. Equally, avoid repeating the same preparation mistakes. Update the sequence around a concrete improvement plan, including the topics to revisit and the practice conditions that will demonstrate progress. Darius suggests keeping your phone at least one room away while studying.

Write down your strongest subject, weakest subject, work commitments and earliest realistic exam date. Identify the Discipline you intend to take, then check its testing availability. Choose a first section for which you can complete a full study-and-review cycle. Schedule the second section only after evaluating how the first plan worked.

No. FAR does not have to be passed before BAR. The exam sections may be taken in any order, subject to the normal eligibility and scheduling requirements.

Pairing FAR and BAR is a study recommendation because related accounting concepts can carry over. Choose FAR-first if it helps you establish a stronger foundation, but consider your current knowledge, available study block and Discipline testing dates before committing to that sequence.

Yes. REG is not a prerequisite for TCP, although studying REG first can help reinforce foundational tax concepts. Your registration, eligibility and scheduling requirements still apply.

If you start with TCP, assess whether you can explain tax basis, recognition and basic entity and individual tax concepts without relying on answer choices. Build a foundation-review block into your plan where needed. Taking a Discipline first should be an intentional preparation choice based on testing window, rather than a way to avoid Core material.

Sometimes. Starting with your most demanding section can make sense when you have a protected study period and want to address a substantial learning gap early. Starting with a familiar section can also be reasonable if it helps establish a sustainable preparation routine.

Consider three factors:

Choose the first section you can prepare for thoroughly, rather than relying on a universal hardest-first rule.

Yes. Your intended sequence can change after a score release, a work-schedule change or a reassessment of your Discipline choice. A provisional plan is often more useful than locking the whole sequence before your first preparation cycle.

If you have already registered or booked appointments, distinguish changing your study plan from changing an actual booking. Check the applicable cancellation, rescheduling, registration and Notice to Schedule rules before acting. Preserve time for a complete learning-and-review cycle in the revised plan.

Imagine a graduate who remembers financial accounting well, has limited tax experience and is considering BAR. FAR may be a reasonable first choice because the candidate can use fresh accounting knowledge. After the FAR preparation cycle, the candidate can reassess whether BAR remains a good fit and whether its testing availability matches the next study block. If you are not taking BAR because of the low national pass rate, take Audit after FAR because almost any FAR topic is testable in Audit and you will have a real advantage in Audit having recently learned FAR from Darius.

Now imagine a graduate who enjoyed tax courses and struggled with financial reporting. Starting with REG may offer a more manageable entry into the exam process, followed by a deliberate review of TCP’s additional requirements. Neither example establishes a universal best sequence. The useful lesson is to connect your choice to evidence about your background and available time.

Turn your preferred order into one immediate action: choose the first section’s study objectives and reserve weekly practice sessions.

Pick a sequence that fits your life, not someone else’s perfect calendar. Then turn the first section into weekly learning and practice goals. Compare BAR, ISC and TCP in Which CPA Discipline Should You Take? i75 CPA Review provides lectures, MCQs and simulations for focused preparation.