Best Order to take the CPA Exams 2026
Best Order to Take the CPA Exams in 2026 (From Someone Who Scored 90+ on All Four)
A practical sequencing guide built around pass rates, motivation management, and the strategy that actually works.
The best order to take the CPA exams depends on who you are. For most candidates, the recommended sequence is FAR first, then your Discipline section, then REG, then AUD. That order lets you tackle the hardest section while your motivation is at its peak, delay when your score validity clock starts, and build momentum into progressively more manageable sections.
That said, this is not a one-size-fits-all answer. If FAR has already beaten you twice and your motivation is fading, the right move is to pivot to REG and come back. This guide explains the logic behind both strategies so you can choose the one that actually fits your situation.
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Get My Free CPA 101 CourseWhy the Order You Take the CPA Exams Matters
Most candidates think about exam order purely in terms of difficulty. That is one factor, but there are three separate reasons why sequencing is worth thinking through carefully before you register:
The 30-month score validity clock does not start until your first passing score is released.
If you save FAR for last and struggle with it, you may be racing against the clock on sections you already passed. Taking FAR first means the clock does not start until you beat the hardest section, giving you maximum runway on everything that follows.
Your motivation is highest at the beginning of the process.
Most candidates start the CPA exam journey with a surge of energy and commitment. That is the best time to go after the most demanding section. By the time you are on your third and fourth sections, you want to be dealing with increasingly manageable material, not increasingly difficult material.
Some sections share content that reinforces each other.
FAR and BAR share significant overlap in financial reporting concepts. REG and TCP both draw heavily on tax law. Taking related sections close together lets you carry fresh knowledge from one into the next rather than relearning concepts from scratch months later.
The Recommended CPA Exam Order 2026
| Step | Section | Why This Position | 2025 Pass Rate |
|---|---|---|---|
| 1st | FAR | Hardest Core section. Take it while motivation is highest. Passing FAR first means the score clock starts after your biggest hurdle is already cleared. | 42.12% |
| 2nd | Discipline (BAR, ISC, or TCP) | If you chose BAR, you can carry fresh FAR knowledge directly into it. If you chose TCP, fresh REG content makes more sense, so you may swap steps 2 and 3. | BAR: 41.94% | ISC: 67.79% | TCP: 77.65% |
| 3rd | REG | Moderately difficult with a significantly higher pass rate than FAR. A confidence boost at the three-quarter mark of the journey. | 63.12% |
| 4th | AUD | Heavily conceptual rather than calculation-heavy. Many candidates find it more manageable as a final section, and finishing on AUD provides a clean exit from the exam process. | 48.21% |
TCP Adjustment: If you chose TCP as your Discipline section, consider swapping it with REG so you study them back to back. REG and TCP share a substantial amount of tax law content. Sitting for REG third and TCP second (or vice versa) while tax concepts are fresh will reduce your total study hours meaningfully.
Kyle's 90+ Score Insight: I passed FAR with a 95 in 8 weeks, then took my Discipline section (scored 98 in 4 weeks), then REG (91 in 8 weeks), and finished with AUD (90 in 4 weeks). The total journey was roughly 24 weeks. Front-loading the hardest exam made everything that followed feel like a controlled descent rather than a grind. That psychological shift is real and it matters.
The Case for Taking FAR First Recommended for Most
Advantage 1: You Delay When the Score Clock Starts
Under the current rules, your 30-month score validity window begins when your first passing score is officially released. If you pass FAR first, you have 30 full months to clear the remaining three sections. If you pass AUD first, struggle with FAR for months, and eventually pass it last, you may be racing against an expiring AUD score at the same time you are trying to close out the exam.
Taking FAR first effectively means you do not start the clock until you have already beaten the section that has historically been the most likely to require a retake.
Advantage 2: Your Motivation Is at Its Peak
The beginning of the CPA journey is when most candidates are freshest, most disciplined, and most willing to log serious study hours. FAR requires sustained attention over roughly 8 to 10 weeks for most candidates. That level of commitment is easier to sustain at the start of the process than after you have already been studying for 6 months and passed two other sections.
Advantage 3: It Creates Momentum
After FAR, every other Core section has a meaningfully higher pass rate. REG finished 2025 at 63%, AUD at 48%. Even BAR, the most challenging Discipline option, finishes near the same difficulty level as FAR. If you take FAR last, you spend the entire process building toward a peak. If you take FAR first, you spend the rest of the journey on a steady descent. Most candidates find the latter far easier to sustain mentally.
Who the FAR-First Strategy Works Best For
- Candidates who are just starting the CPA process with strong momentum
- Recent accounting graduates with fresh financial reporting knowledge
- Candidates who prefer to tackle the hardest challenge upfront and coast to the finish
- Anyone whose score clock has not yet started (no prior passing scores)
When to Pivot Away from FAR Exception Strategy
The FAR-first strategy has one meaningful weakness: it asks you to absorb your first CPA defeat (if it happens) on the hardest possible section. Some candidates can absorb a failed FAR and come back stronger. Others start to spiral. If you recognize yourself in the second group, here is the pivot plan:
You have attempted FAR twice and your score is below 70.
A score consistently below 70 across two attempts suggests you may need a more fundamental reset, not just additional practice questions. Continuing to re-sit FAR without a strategy change is unlikely to produce a different result.
Your study motivation is noticeably declining.
Motivation is a resource that can be depleted. If FAR is draining yours, a win on a different section can recharge it. REG is the best pivot target because it is genuinely less intense than FAR and a change of study material, from journal entries to tax forms, provides a real mental reset.
Pass REG, then return to FAR with renewed confidence.
A passing REG score changes your psychological position entirely. You are no longer 0 for 2. You have passed a CPA exam section. The 30-month clock has now started, but you also have momentum and proof that you can do this. Return to FAR with that mindset.
Do Not Pivot Too Early: The pivot strategy is specifically for candidates who have failed FAR twice with a sub-70 score and are genuinely losing motivation. If you failed FAR once with a 72, that is not a reason to abandon the strategy. That is one attempt away from a passing score. Staying the course in that situation is almost always the right call.
Kyle's 90+ Score Insight: The reason REG is the right pivot target is that the change is not just tactical, it is emotional. You go from working with complex multi-step financial statements and consolidations to working with structured tax forms. The shift in material feels like a genuine break, not just a different flavor of the same grind. That matters more than most candidates expect when their motivation is flagging.
Want to understand which section is the most difficult and why?
Read the full breakdown of 2025 CPA exam pass rates by section to see the official AICPA data and what it means for your study strategy.
Where Your Discipline Section Fits in the Order BAR / ISC / TCP
BAR (Business Analysis and Reporting)
BAR has significant content overlap with FAR, including financial reporting, consolidations, and analytical procedures. The recommended placement is immediately after FAR while that material is still fresh. With a 2025 pass rate of 41.94%, BAR is the hardest Discipline section by far and benefits the most from the carry-over effect.
TCP (Tax Compliance and Planning)
TCP shares a large amount of content with REG, particularly individual and business tax topics. The recommended placement is immediately before or after REG. Studying both back to back significantly reduces total study hours because you are reinforcing overlapping material rather than learning it twice from scratch.
ISC (Information Systems and Controls)
ISC has meaningful overlap with AUD in the area of internal controls, IT systems, and risk assessment. However, ISC also has the highest 2025 pass rate of any section at 67.79% and is weighted more heavily toward memorization-type questions than the other sections (60% MCQ score weight vs. 50% for most sections). Its placement is more flexible. Taking it second or third works well for most candidates, and the content is manageable enough that it does not require the same tight sequencing as BAR or TCP.
| Discipline Section | Best Placed Near | Why | 2025 Pass Rate |
|---|---|---|---|
| BAR | Immediately after FAR | Heavy content overlap with FAR financial reporting topics | 41.94% |
| TCP | Before or after REG | Substantial shared tax content with REG | 77.65% |
| ISC | Flexible; works in 2nd or 3rd position | Highest pass rate, less dependent on content carry-over | 67.79% |
2025 CPA Exam Pass Rates by Section Official AICPA Data
| Section | Type | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | 2025 Cumulative |
|---|---|---|---|---|---|---|
| Core Sections | ||||||
| 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% |
| Discipline Sections | ||||||
| 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 2025 as the two lowest-pass-rate sections, both near 42%. TCP finished as the highest at 77.65%, more than 35 percentage points above FAR. That gap is not a coincidence. TCP is narrower in scope, more structured in its question format, and more directly connected to real-world tax work that many candidates do daily in their jobs.
Do Not Choose Your Discipline Section Based Only on Pass Rates: TCP's 77.65% pass rate does not mean TCP is the right choice for every candidate. If your background is in audit or IT, choosing TCP purely for the higher pass rate means spending months studying tax content that is unfamiliar to you. That can offset the difficulty advantage entirely. See the alignment rule below before making your decision.
CPA Exam Sections Ranked by Difficulty 2025 Data
BAR 41.94%
The hardest section in 2025 by a narrow margin. BAR tests financial reporting, analytical procedures, and technical business analysis at a depth that rivals FAR. Choosing BAR is effectively choosing to take a second FAR-level exam.
FAR 42.12%
The hardest Core section and the broadest exam on the CPA. FAR covers financial statements, governmental accounting, not-for-profit accounting, and complex transactions across hundreds of accounting standards.
AUD 48.21%
Moderately difficult. AUD is heavily conceptual, testing auditing standards, professional judgment, and audit procedures rather than computation-heavy topics. Many candidates find AUD more manageable than FAR but harder to prepare for because "every word in a question matters" and subtle phrasing changes the correct answer.
REG 63.12%
Above-average pass rate. REG covers individual and business taxation, business law, and ethics. Candidates with a tax background often find REG the most straightforward section. Those without it tend to find the volume of tax rules challenging but less technically demanding than FAR-level financial reporting.
ISC 67.79%
High pass rate. ISC has the highest percentage of recall-and-recognition questions of any section (55-65% of the exam). Candidates who can consistently study and retain frameworks for IT controls, security, and risk management tend to find ISC highly manageable.
TCP 77.65%
Highest pass rate in 2025. TCP focuses on individual and entity tax compliance and planning, with significant overlap with REG. Candidates who sit for REG and TCP in the same study window often report that their second section required dramatically less new study material than expected.
How to Choose Your Discipline Section The Alignment Rule
The AICPA designed the three Discipline sections so that each one extends a specific Core area. Candidates who choose a Discipline that aligns with their strongest Core section benefit from accumulated knowledge and a natural interest advantage. Candidates who choose based purely on pass rate often find themselves studying unfamiliar content that undermines the difficulty advantage they were chasing.
If your strongest Core section is FAR
Consider BAR. BAR extends FAR's financial reporting content into business analysis, variance analysis, and more complex financial statement interpretation. If you passed FAR with a strong score, the overlap is substantial and the additional BAR content is genuinely smaller than it appears.
If your strongest Core section is AUD
Consider ISC. ISC extends AUD's internal controls content into IT systems, cybersecurity frameworks, and information governance. Auditors and candidates with IT audit experience often find ISC feels like a natural continuation of AUD material.
If your strongest Core section is REG
Consider TCP. TCP extends REG's tax content into more advanced individual and entity planning scenarios. The content overlap is significant enough that many REG-strong candidates report studying for TCP in significantly fewer hours than they expected.
Kyle's 90+ Score Insight: The alignment rule is not just about making the exam easier. It is about staying engaged. When your Discipline section feels like a natural extension of work you actually do or subjects you genuinely understand, the study hours are more focused and you retain more. That matters across an 8-to-10-week study window more than people expect at the start.
Frequently Asked Questions
What is the best order to take the CPA exams?
For most candidates, the recommended order is FAR, then your Discipline section, then REG, then AUD. This order tackles the hardest section first while motivation is highest, delays when the 30-month score validity clock starts, and creates a momentum-building descent through progressively higher-pass-rate sections. The main exception is if you chose TCP as your Discipline section, in which case pairing REG and TCP back to back is more efficient.
Which CPA exam should I take first?
FAR. It has the broadest content scope of any section and one of the two lowest pass rates among all sections. Taking FAR first maximizes the time you have to study for everything else, front-loads the hardest challenge while your motivation is freshest, and delays the start of your 30-month score validity window until after your most challenging hurdle is cleared.
What is the hardest CPA exam section?
Based on 2025 official pass rate data, BAR (41.94%) and FAR (42.12%) are the two hardest sections. FAR has historically been considered the hardest Core section due to its breadth. BAR, as the most technically demanding Discipline option, closely mirrors FAR in difficulty. Among Core sections only, FAR is the hardest.
What is the easiest CPA exam section?
TCP had the highest cumulative pass rate in 2025 at 77.65%, making it the section most candidates pass on their first attempt. REG (63.12%) and ISC (67.79%) are also significantly more pass-friendly than FAR or BAR. However, "easiest" is relative to your background. A candidate with no tax experience may find TCP harder than FAR despite the higher overall pass rate.
Should I take FAR or REG first?
FAR first, in most cases. FAR is harder, broader, and benefits most from being taken when your study energy is at its peak. REG is best taken third in the standard sequence, where its higher pass rate serves as a momentum boost heading into the final section. The only exception is if you have already attempted FAR twice without success and your motivation is declining. In that specific scenario, switching to REG for a confidence-building win before returning to FAR is the right move.
Can I take the CPA exams in any order?
Yes. There is no required order. You can register for any section at any time as long as you have a valid Notice to Schedule (NTS) from your state board. The sequencing recommendations in this article are strategies based on pass rates, content overlap, and motivation management, not rules imposed by the AICPA or NASBA.
Does the order I take the CPA exams affect my score validity window?
Yes, directly. Your 30-month score validity window starts when your first passing score is officially released. If you take FAR first and pass it, the clock starts after you clear the hardest section. If you take AUD first and pass, the clock is already running while you are still working through FAR and REG. Taking the hardest section first is the best way to maximize the time you have to complete the remaining three.
Ready to build your exam schedule around this strategy?
Knowing the right order is step one. Building a study plan that executes it efficiently is step two. My Free CPA 101 Course includes the complete scheduling framework I used to score 90+ on all four sections in roughly 24 weeks, including how to structure your study hours, how to approach MCQs and TBSs differently, and how to stay motivated from FAR through AUD.
Kyle Ashcraft is a CPA who scored a 90+ on all four CPA exams. Kyle founded Maxwell CPA Review, a boutique exam-prep company offering a comprehensive CPA exam review course and private tutoring.