Which CPA section should you take first?

There is no single best order. Many candidates start with the section closest to their experience or the one with the heaviest content while motivation is high, and leave an easier one for last. FAR and AUD are often taken early and REG with or after them.

Common orders

Start with FAR if you want to clear the heaviest content first.

Start with AUD if you work in audit.

Start with REG if you work in tax.

Pick your Discipline last, or earlier if it fits your job.

AUD tips

Learn risk assessment and the audit report in depth; use scenarios, not memorisation.

REG tips

Practise tax calculations and learn the ethics and business law rules. Many candidates find REG easier with consistent computation practice.

Choosing BAR, ISC or TCP

Choose the one that matches your career: BAR for reporting, ISC for IT audit and controls, TCP for tax.

Frequently asked questions

Should I take the hardest section first?

Many candidates do because early motivation is highest, but choose by your own background.

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