Passing all four CPA exam sections within the 30-month testing window requires more than preparation - it requires a smart sequencing strategy. The sections - Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), Regulation (REG), and Business Analysis and Reporting (BAR) - vary significantly in content volume, difficulty, and pass rates. The guidance below reflects the most commonly recommended sequencing approaches among CPA candidates and exam coaches in 2026.
| Section to Take First | Difficulty | Avg. Pass Rate | Best For |
|---|---|---|---|
| AUD (Auditing and Attestation) | Medium | ~55% | Most candidates - builds confidence |
| FAR (Financial Accounting & Reporting) | High | ~42% | Getting the hardest section done first |
| REG (Regulation) | Medium-High | ~51% | Tax professionals or recent tax grads |
| BAR (Business Analysis & Reporting) | Medium | ~53% | Candidates with strong analytics backgrounds |
| BEC-replacement strategy | Varies | Varies | Transitioning candidates from old exam format |
AUD First - Best Starting Section for Most Candidates
AUD is the most frequently recommended first section because it tests conceptual auditing knowledge rather than heavily formula-driven content, which makes it the most approachable for most accounting graduates. Its pass rate of approximately 55 percent is the highest among the four sections, making it a strong confidence builder for early in the testing window. AUD content also overlaps meaningfully with FAR, so studying it first provides foundational knowledge that carries into subsequent sections. For candidates without a strong tax background, AUD first is the standard recommendation.
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FAR First - Best for Getting the Hardest Section Behind You
Taking FAR first is a popular strategy among candidates who want to eliminate the most difficult section early. FAR has the most content volume of any section, covering financial reporting standards, governmental accounting, and not-for-profit accounting in addition to core corporate GAAP. By sitting FAR while studying momentum is fresh and the 30-month clock hasn’t started, candidates reduce the risk of FAR hanging over the end of their testing window. This approach is best suited to candidates who recently completed advanced accounting coursework and retain the material well.
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REG First - Best for Tax Professionals and Recent Tax Graduates
REG covers federal taxation, business law, and ethics - content that tax-focused candidates often know well from recent coursework or current work experience. For candidates in tax roles at accounting firms or those who recently completed federal taxation courses, sitting REG first maximizes the value of existing knowledge. The section has a moderate pass rate around 51 percent and requires significant memorization of tax law and regulations. Starting with REG while tax content is fresh reduces required study hours substantially.
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BAR First - Best for Candidates With Analytics Backgrounds
BAR (Business Analysis and Reporting) replaced the old BEC section and covers business analytics, financial statement analysis, and managerial accounting. Candidates from finance, FP&A, or business analytics backgrounds will find the quantitative content relatively familiar. BAR’s pass rate sits around 53 percent, close to AUD, making it another reasonable entry point. However, BAR requires comfort with data analysis concepts and financial modeling that pure accounting graduates may not have covered deeply, so this is most appropriate for candidates with a mixed accounting and finance background.
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Old BEC-Replacement Strategy - For Candidates Transitioning Exam Formats
Candidates who began their CPA journey under the old four-section format that included Business Environment and Concepts (BEC) and are now transitioning to the updated exam structure should understand that BEC has been replaced by BAR and the new Discipline sections (ISC, TCP). Credits from old sections remain valid but the sequencing implications changed. If you hold a passing BEC score from before the transition, confirm with your state board which credits still apply and plan your remaining sections accordingly to avoid restarting your 30-month window.
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What to Look For When Planning Your CPA Exam Order
The most important factors are recent knowledge, section pass rates, and the 30-month window structure. Take the section where your knowledge is freshest first to maximize early pass probability. Consider your target role - tax candidates lean toward REG first, audit candidates toward AUD. Avoid saving FAR for last, as it’s the most likely section to require a re-sit and you want maximum time available to re-attempt it. Study two sections in sequence rather than parallel unless you have exceptional time bandwidth.
Final Thoughts
AUD first is the safest recommendation for most first-time candidates with a standard accounting background. FAR first is the aggressive strategy that eliminates the biggest risk early. REG first is the right call for anyone currently working in tax. Whatever order you choose, commit to a full study schedule for each section before sitting - partial preparation for any section wastes both money and testing window time.
For related reading, see best CPA exam prep course and best CPA exam study materials. See how we evaluate products at /methodology.
Frequently asked questions
What is the hardest CPA exam section?+
FAR (Financial Accounting and Reporting) is consistently rated the most difficult CPA exam section. It has the most content breadth, covering governmental accounting, nonprofit accounting, consolidated financial statements, and complex GAAP standards. FAR also has the lowest historical pass rate of the four sections, typically around 40 to 45 percent. Most advisors recommend candidates sit FAR early in their testing window rather than saving it for last.
Does the order I take the CPA exam sections in affect my 30-month testing window?+
Yes. Your 30-month window to pass all four sections starts when you pass your first section, not when you begin studying. Taking a harder section first gives you the most time to re-sit it if needed without risking earlier passing scores expiring. If you pass an easier section first, the clock starts and you must complete the remaining sections within that window, including the most challenging ones.
Should I take the CPA exam section I studied in college most recently first?+
That is a strong strategy. Knowledge retention is higher for content studied recently, which reduces preparation time and increases pass probability. If you completed your auditing coursework in the last semester, sitting AUD first makes practical sense. The key exception is if your most recent coursework was in a section with a very low pass rate - in that case, study momentum from recent exposure may still be worth leveraging even with a tougher section.