Best Order to Take the CPA Exam Sections in 2026 (FAR First — Here's Why)

The question every CPA candidate asks early is: which section should I take first? The most commonly recommended answer is FAR — and the data supports it. But the right order depends on your academic background, work experience, and exam schedule constraints. Here is the full reasoning.

The recommended order and why

Why FAR first is the strongest default

• FAR has the lowest pass rate of any core section at 42% — it demands your best study capacity, which tends to be highest at the start of your journey
• Academic knowledge decays. If you recently finished coursework in financial accounting, intermediate accounting, and governmental accounting, that knowledge is most accessible now
• FAR sets the conceptual foundation for AUD — auditors audit financial statements, so understanding how those statements are constructed makes AUD significantly more intuitive
• Getting FAR behind you removes the psychological weight of the hardest section for the rest of your exam journey

When a different order makes sense

• Start with REG if you work in tax — day-to-day tax work means REG content is actively reinforced, giving you a realistic early win
• Start with AUD if you work in public accounting audit — professional experience maps directly to AUD content, and an early pass builds momentum
• Start with your discipline section only if you work in that specialisation exclusively and want to leverage deep domain expertise early

Discipline section timing

Unlike the core sections, discipline sections are only offered during the first month of each calendar quarter (January, April, July, October). This constrains your scheduling flexibility. The standard advice is to sit your discipline immediately after its related core section — TCP after REG, BAR after FAR or AUD — while that overlapping content is still active in your memory.