Best Order to Take the CPA Exams in 2026
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
For most candidates the answer is FAR first, then your Discipline section, then REG, then AUD. That order puts the hardest section where your motivation is highest, delays the start of your credit window until after the biggest hurdle is cleared, and leaves progressively higher-pass-rate sections for the back half, when you are tired.
It is not the answer for everyone. If FAR has already beaten you twice and your motivation is going, the right move is to take REG, win one, and come back. Both cases are covered below, along with the pass rate data the recommendation rests on.
In this article
Why does the order you take the CPA exams matter?
Most candidates think about this purely as a difficulty question. Difficulty is one input. There are three.
Your credit window does not start until your first pass
The clock begins when your first passing score is released, not when you first sit. So if you pass FAR first, the whole remaining window is available for three sections you find easier. If you pass AUD first and then spend seven months fighting FAR, you are burning credit on a section you already cleared while still facing the hardest one.
Check your own window before planning around it. NASBA's model rule sets conditional credit at 30 months from the score release date, and most boards have adopted it. Adoption is not universal, though, and some jurisdictions use different periods or measure from a different starting point. Confirm the length and the start date with your board, because the whole sequencing argument depends on how much runway you actually have.
Motivation is a depleting resource
Most people begin this process with more energy than they will have at any later point. FAR asks for eight to ten weeks of sustained attention. That is far easier to give in month one than in month seven, after two passes and a growing sense that this is taking over your life.
Adjacent sections reinforce each other
FAR and BAR overlap heavily on financial reporting. REG and TCP both run on tax law. Sitting related sections close together means carrying live knowledge from one into the next instead of relearning it cold four months later. That is real hours saved, not a marginal effect.
What is the recommended CPA exam order?
| Order | Section | Why here | 2025 pass rate |
|---|---|---|---|
| 1st | FAR | Hardest Core section. Take it while motivation is highest, and start the credit clock only after clearing it. | 42.12% |
| 2nd | Discipline | If you chose BAR, carry fresh FAR knowledge straight into it. If you chose TCP, swap with REG so the tax material stays live. | 41.94% to 77.65% |
| 3rd | REG | Moderate difficulty and a much higher pass rate than FAR. A confidence rebuild three quarters of the way through. | 63.12% |
| 4th | AUD | Conceptual rather than calculation-heavy. Most candidates find it a manageable finish. | 48.21% |
If you chose TCP, swap steps 2 and 3. REG and TCP share a large amount of tax content, so sitting them back to back cuts your total study hours meaningfully. Either order works as long as they are adjacent.
How I sequenced mine. I sat the exam in 2019, under the four-section format that existed before CPA Evolution, so my sequence was FAR, BEC, REG, AUD rather than a Core-plus-Discipline order. Eight weeks on FAR, four on BEC, eight on REG, four on AUD, roughly 24 weeks in total. What transferred is the principle rather than the section list: putting the hardest exam first made everything afterward feel like a controlled descent instead of a climb. BEC no longer exists, and I have not sat BAR, ISC or TCP, so the Discipline guidance below is analysis of the content overlap and the published data, not personal experience.
Why take FAR first?
FAR has the broadest content of any section and, along with BAR, one of the two lowest pass rates. Three arguments for putting it first.
It delays the credit clock
Your window opens on your first passing score. Pass FAR first and you have the full period for three sections you are statistically more likely to pass. Pass something easier first and you spend that window on the section most likely to need a retake, with credit already ticking.
It uses your motivation while you have it
Eight to ten weeks of consistent study is the ask. That commitment is easiest at the start, before the process has worn on you.
It builds a descent rather than a climb
After FAR, every remaining Core section has a higher pass rate. REG finished 2025 at 63%, AUD at 48%. Take FAR last and the whole journey builds toward its hardest point at exactly the moment you are most depleted.
FAR first suits you if you are starting fresh with momentum, you have recent financial reporting coursework, you would rather clear the worst hurdle early, or you have no passing scores yet so the clock has not started.
When should you pivot away from FAR?
The FAR-first strategy has one real weakness: if a defeat comes, it comes on the hardest section. Some candidates absorb that and return stronger. Others start to spiral. If you are in the second group, the pivot is straightforward.
- You have sat FAR twice and scored below 70. Two attempts in that range suggests something structural, not a shortfall of practice questions. Re-sitting without changing the approach tends to reproduce the result.
- Your motivation is visibly going. A win on a different section restores it. REG is the best target, partly because it is less punishing than FAR and partly because moving from consolidations to tax rules feels like an actual change rather than more of the same.
- Pass REG, then come back to FAR. Your position changes completely. You are no longer nought for two, you have proof you can pass a section, and you return with evidence rather than hope. The credit clock does start, which is the trade you are accepting.
Do not pivot early. This is for two attempts below 70 with motivation genuinely fading. A single 72 is not that. A 72 is one attempt from a pass, and abandoning the section at that point usually costs more than it saves.
Where does your Discipline section fit?
Placement depends on which one you chose. The principle is to sit it while the most closely related Core section is still fresh in your head.
| Discipline | Place it | Why | 2025 pass rate |
|---|---|---|---|
| BAR | Immediately after FAR | Heavy overlap with FAR financial reporting. Also the hardest Discipline, so it gains the most from carry-over. | 41.94% |
| TCP | Adjacent to REG, either side | Substantial shared tax content. Studying them back to back avoids learning the same material twice. | 77.65% |
| ISC | Flexible, second or third | Overlaps AUD on internal controls and risk, but is self-contained enough not to need tight sequencing. | 67.79% |
ISC is also scored differently. Multiple choice carries 60% of the score and simulations 40%, where every other section splits them evenly at 50% each. If you are stronger on multiple choice than on simulations, that weighting is worth knowing before you choose.
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What were the 2025 CPA exam pass rates?
Pass rates are the evidence behind the sequencing. Here are the AICPA's cumulative figures for 2025, the most recent complete year.
| Section | Type | Q1 | Q2 | Q3 | Q4 | 2025 |
|---|---|---|---|---|---|---|
| AUD | Core | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | Core | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | Core | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | Discipline | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | Discipline | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | Discipline | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
FAR and BAR finished as the two hardest sections, separated by less than a fifth of a percentage point. TCP finished highest at 77.65%, more than 35 points clear of FAR. That gap is not an accident: TCP is narrower, more structured, and closer to work many candidates already do.
Partial 2026 data has since been published and the ordering has not changed. FAR and BAR remain the bottom two and TCP the top, though BAR has improved noticeably from its 2025 low. Check the AICPA's current figures before relying on any single quarter, since Q4 has been the weakest quarter in both years of the new format and a single quarter moves more than the annual number does.
Do not pick your Discipline on pass rate alone. TCP's 77.65% does not make TCP right for an auditor. Choosing it means months on unfamiliar tax content, which can wipe out the difficulty advantage you were chasing. See the alignment rule below.
Sections ranked by 2025 pass rate
| Rank | Section | Rate | What makes it hard or manageable |
|---|---|---|---|
| 1 | BAR | 41.94% | Financial reporting and analysis at close to FAR depth. Choosing BAR is effectively choosing a second FAR-level exam. |
| 2 | FAR | 42.12% | The broadest section on the exam, spanning financial statements, governmental and not-for-profit accounting, and complex transactions. |
| 3 | AUD | 48.21% | Conceptual rather than computational. Harder to prepare for than to sit, because subtle wording changes the answer. |
| 4 | REG | 63.12% | Tax, business law and ethics. High volume of rules, but less technically demanding than FAR-level reporting. |
| 5 | ISC | 67.79% | The highest share of recall-and-recognition questions of any section, and scored 60% on multiple choice. |
| 6 | TCP | 77.65% | Narrow scope with heavy REG overlap. Candidates who sit them together often find the second needs far less new material. |
For the quarterly detail behind these numbers, see the full breakdown of 2025 and 2026 CPA exam pass rates by section.
How should you choose your Discipline section?
Choose the Discipline that extends the Core section you handle best, not the one with the highest pass rate.
The AICPA built each Discipline as an extension of a specific Core area. Aligning with your strength means arriving with accumulated knowledge and genuine interest. Choosing on pass rate alone often means months in unfamiliar material, which undoes the advantage you were chasing.
| Strongest Core | Consider | Because |
|---|---|---|
| FAR | BAR | Extends financial reporting into business analysis, variance analysis and deeper statement interpretation. If FAR went well, the genuinely new content is smaller than it looks. |
| AUD | ISC | Extends internal controls into IT systems, security frameworks and information governance. Feels like a continuation to anyone with IT audit exposure. |
| REG | TCP | Extends tax into more advanced individual and entity planning. The overlap is large enough that REG-strong candidates often need far fewer hours than expected. |
The alignment rule is about engagement as much as difficulty. When the Discipline feels like an extension of work you already understand, the study hours are more focused and you retain more of them. Across a ten-week window that compounds.
Where does Maxwell CPA Review fit?
Concessions first. If you want the largest question bank available, that goes to Gleim or UWorld. If your firm sponsors a course, it is usually Becker, and there is no reason to decline something already paid for. If you want adaptive software that scores your readiness, Surgent does that better than I do.
What Maxwell CPA Review does is different, and sequencing is exactly where it shows. A plan like the one above only works if each section takes weeks rather than months. Every other option in this category answers a shortage: more questions, longer explanations, more visuals. Maxwell answers a surplus. You do not need more material. You need someone to tell you which material decides the exam and to teach that part properly, so a four-section campaign fits inside your credit window instead of straining against it.
Fifty hours of video content, 5,000 practice MCQs and 150 task-based simulations, across all six sections, FAR, AUD, REG, BAR, ISC and TCP, with no discipline upcharge. Built to the current AICPA Blueprint, with every lecture, textbook and outline created by one CPA who scored 90 or above on every section.
Best for candidates running a full four-section campaign on a deadline: Maxwell CPA Review, with bite-sized lessons focused on the concepts that matter most, at $49 per month, billed monthly, cancel anytime.
Use it as your primary course. Use it to retake a section you failed. Use it alongside what you already bought.
Frequently asked questions
What is the best order to take the CPA exams?
For most candidates, FAR, then your Discipline section, then REG, then AUD. It puts the hardest section where motivation is highest, delays the credit clock until the biggest hurdle is cleared, and leaves higher-pass-rate sections for the back half. The main exception is TCP, which is better sat adjacent to REG.
Which CPA exam should I take first?
FAR. It is the broadest section and, with BAR, one of the two lowest pass rates at 42.12% in 2025. Taking it first gives you the most remaining time, uses your motivation while you have it, and delays the start of your credit window until after the hardest section is done.
What is the hardest CPA exam section?
By 2025 pass rate, BAR at 41.94% and FAR at 42.12%, separated by less than a fifth of a point. Among Core sections only, FAR is the hardest.
What is the easiest CPA exam section?
TCP had the highest 2025 pass rate at 77.65%, followed by ISC at 67.79% and REG at 63.12%. Easiest is relative to your background, though. A candidate with no tax exposure may find TCP harder than the number suggests.
Should I take FAR or REG first?
FAR, in most cases. REG works better third, where its higher pass rate rebuilds confidence before the final section. The exception is if you have sat FAR twice without success and your motivation is fading, in which case taking REG for a win first is the better move.
Can I take the CPA exam sections in any order?
Yes. There is no required sequence. You can register for any section with a valid Notice to Schedule from your board. Everything in this article is strategy based on pass rates, content overlap and motivation, not a rule from the AICPA or NASBA.
Does exam order affect my credit window?
Yes, directly. The window opens when your first passing score is released, so passing FAR first means the clock starts after the hardest section is cleared. Confirm your window's length and start date with your board, since jurisdictions vary.
Can I use Maxwell CPA Review alongside Becker, UWorld, Gleim or Surgent?
Yes. It is built to the current AICPA Blueprint and covers all six sections, so it works alongside a course you already own. Most candidates use it for the video lessons and outlines and keep their existing question bank.
Ready to build the schedule?
Knowing the order is the easy part. Start with the 2026 AICPA released questions and the free study outline, and see whether the approach fits how you learn.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019, including a 95 on FAR. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.