Strategic CPA Exam Order: Why and How to Prepare
Preparing for the Certified Public Accountant (CPA) exams is a challenging but rewarding journey. Many professionals find themselves wondering about the optimal order in which to take the exam parts. Based on personal experience and expert advice, there are several considerations to keep in mind when deciding the best order for the CPA exams: FAR, AUD, REG, and BEC.
Recommended Order: FAR - AUD - REG - BEC
My recommended order for taking the CPA exams is: FAR (Fundamentals of Auditing and Reporting), AUD (Auditing and Attestation), REG (Regulation), and BEC (Business Environment and Concepts).
My reasoning is as follows:
Fundamentals of Auditing and Reporting (FAR)
FAR is considered the most challenging and time-consuming CPA exam part. Taking it first not only provides a significant confidence boost but also ensures you are no longer burdened by the heaviest section. I recommend starting with FAR as soon as possible.
Resources and Recommendations
UWorld Roger CPA Review: This course is highly recommended due to its comprehensive coverage and unique features like the Smartpath and Study Hub.
Smartpath
The Smartpath feature is particularly useful as it tracks your progress by comparing your results with those of successful CPA exam takers. This tool provides valuable insights and motivates you to keep improving.
Study Hub
The Study Hub is a vast database of student-submitted questions alongside detailed answers from accountancy experts. It's an incredibly helpful resource when you encounter challenging questions.
Mobility with the App
The mobile app offers a convenient way to study and pass all CPA exams. According to reviews, the Roger CPA Review app is superior in the market, providing a seamless study experience.
Base Accounting Knowledge and Time Management
Starting with FAR is beneficial because it covers the foundational accounting concepts that are essential for other sections like AUD. Additionally, given that FAR is the largest section, it makes sense to complete it first to manage your time effectively over the 18-month window.
Order Specific Recommendations
For those working in tax: Take FAR first. Followed by BEC. REG next as it complements tax work. AUD last.
For those working in audit: Take FAR first. Followed by AUD. REG next. BEC last.
Why Start with FAR?
The rationale behind starting with FAR is that it is the most comprehensive and covers a wide range of details. CPA review courses generally recommend this as the first exam due to its extensive content, which requires more preparation time. Once you pass your first exam, the clock starts ticking towards your 18-month window.
Success Stories and Testimonials
Several professionals have shared their experiences and recommended the same order. For example, they note that doing FAR first provides a solid foundation for the other sections and helps manage time effectively.
Closing Thoughts
While the specific order can vary based on your professional background, starting with FAR is generally considered the most strategic approach. Use resources like UWorld Roger CPA Review to maximize your preparation and pass all CPA exams with confidence. Good luck on your journey to CPA certification!