What order should you take the CPA Exam sections?
Most candidates take FAR, then AUD, then REG, then Discipline. The reason to start with FAR is that the 30 month clock does not start when you sit your first exam, it starts when you pass one, so you want the hardest and largest section behind you before it runs.
The usual order, and why
- FAR first
- It is the most comprehensive and technical section and underpins the others, so take it while motivation is highest.
- AUD second
- It builds directly on FAR (financial reporting and internal control), so those concepts are still fresh.
- REG third
- A shift to rule-based tax and law content gives mental variety while you keep momentum.
- Discipline last
- You benefit from cumulative knowledge and have time to pick the discipline that best fits your career.
The clock is the reason, not tradition
The 30 month window starts on the score release date of the first section you pass. Pass an easier section first and the window is already running while the hardest section is still ahead of you. Pass FAR first, at 42.95% the lowest rate on the exam, and everything the clock covers is material more candidates get through. How the 30 month window works sets out the rule.
Common alternatives
| Who | Order |
|---|---|
| Recent accounting graduate | FAR then AUD then REG then ISC |
| Tax professional | REG then TCP then FAR then AUD |
| Career switcher | AUD then FAR then REG then BAR |
Each is a trade rather than a mistake. A tax professional starting with REG is trading clock safety for a likely early win in familiar material. Worth knowing which trade you are making.
Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-08-17. The AICPA publishes them quarterly.
Common questions
What order should I take the CPA Exam sections?
Most candidates take FAR, then AUD, then REG, then Discipline. The reason to start with FAR is that the 30 month clock does not start when you sit your first exam, it starts when you pass one, so you want the hardest and largest section behind you before it runs.
Should I take FAR first?
Usually yes. FAR has the lowest pass rate of any section at 42.95% and underpins the others, and because the 30 month window starts on your first PASS, clearing FAR first means the clock only ever runs against easier material.
Does the order I take the CPA Exam in matter?
It matters mainly because of the 30 month window. The order does not change what is tested, but passing an easy section first starts the clock and leaves the hardest section inside it.