The best order to take CPA sections
The best order to take CPA sections, for most candidates: take FAR first. It is the hardest, the longest and the one most likely to need a second attempt, and every one of those reasons argues for meeting it while your credit window is still empty.
Our default sequence
| Order | Section | Why here | Typical hours |
|---|---|---|---|
| 1 | FAR | Hardest and longest. Fail it later and it eats your window | 140 to 180 |
| 2 | AUD | Builds directly on FAR concepts while they are fresh | 90 to 120 |
| 3 | REG | Self-contained, and a morale win after two hard papers | 90 to 120 |
| 4 | Discipline | Pick your strength last, when you know how you study | 70 to 110 |
This is the sequence we recommend to most candidates. The next section covers when to deviate from it, which is more often than the internet suggests.
The scheduling rule that shapes your order
The Core sections (AUD, FAR and REG) can be taken year-round. The Discipline sections (BAR, ISC and TCP) can only be scheduled in the first month of each quarter: January, April, July or October, per NASBA. That means your Discipline date is the fixed point in your plan. Pick the quarter you want it in, then fit the three Core sections around it.
| Rule | What it means for your order |
|---|---|
| Core sections | Year-round testing, so they fill the gaps around your Discipline date |
| Discipline sections | January, April, July or October only |
| Booking lead time | At least 5 days; NASBA recommends 45 |
| Free rescheduling | 60 or more days before the appointment |
| July 2027 | No exams July 1 to 11, 2027, for a platform change |
From the NASBA CPA Exam FAQ and Candidate Guide, checked October 13, 2026
When to deviate
Take REG first. You will pass it with less study than anyone else, and a first pass on the board buys confidence you will need for FAR.
Take AUD or REG first. FAR as your first exposure to accounting at exam depth is a demoralizing place to start.
Put the lightest section in the busy months. A Discipline section in January, the only busy-season month it can be taken, beats FAR in February every time.
Do not retake it immediately. Pass something else, rebuild the habit, come back with a diagnosed plan.
The credit window is the real argument
In most jurisdictions you have 30 months to pass all four sections, and the clock usually starts the day you pass your first section, not the day you start studying. Your state board sets the exact rule, so check NASBA’s examination credit rules for your jurisdiction. That single fact is why FAR belongs first: if it is going to take you two attempts, you want those attempts happening while the clock has not started or has barely begun.
The candidates who lose credits almost never lose them on the section they feared. They lose them by passing three sections quickly, leaving FAR until last, and running out of months.
Once you have an order, map it to real dates with the CPA study schedule planner, which checks each date against your Notice to Schedule. The CPA exam dates page covers booking and rescheduling fees.
A worked example
Say you want to start in November and take TCP as your Discipline. TCP can only be taken in January, April, July or October, so you might book FAR for February, AUD for April and REG for June, leaving TCP for July. Using the hours in the table above, that plan needs roughly 140 to 180 hours before February and about 90 to 120 hours for each of the next two Core sections. If you work in tax, flip it: take REG first and TCP in April while the tax content is fresh.
Common questions
Does the order really matter?
Yes, because of the credit window. It starts the day you pass your first section, so leaving the hardest paper until last is how candidates lose credits they already earned.
Should I take two sections at once?
Only if you can genuinely give it 25 hours a week. Two half-prepared attempts cost more than two sequential passes, in money and in months.
What if I fail the first one?
Move to a different section before retaking. Passing something rebuilds the habit, and you will come back to the failed paper with a diagnosis rather than just more hours.
When can I take my Discipline section?
Only in the first month of each quarter: January, April, July or October. Plan the rest of your sections around that date.
Sources: NASBA CPA Exam FAQ and NASBA CPA Exam Candidate Guide, including its examination credit rules by jurisdiction, checked October 13, 2026.