Which CPA section to take first?

Most experts recommend starting with Financial Accounting and Reporting (FAR) because it's foundational and often the hardest, getting it done first builds confidence and knowledge for other sections like Auditing (AUD), but you could also start with Regulation (REG) or your chosen Discipline (like ISC or TCP) if you have strong experience in tax or tech to build momentum with an easier win, depending on your background and preference for tackling hard material first versus building confidence.

What is the best CPA section to take first?

FAR is the most comprehensive and technical exam in the CPA series. It covers the core principles of financial reporting, which reappear in other sections, especially AUD and BAR. Choosing FAR first aligns with many CPA courses that suggest starting with your toughest exam when motivation is high.

What order should you take the CPA?

If your choice is ISC, we suggest taking the exams in this order: AUD, REG, ISC, and FAR. For those opting for Tax Compliance and Planning TCP, the advised sequence is: AUD, REG, TCP, and FAR. Wondering how the Uniform CPA Exam is structured?

What is the hardest CPA section to pass?

Statistically, BAR has the lowest pass rate at 40%, followed closely by FAR at 41%, making them the hardest to pass, while TCP has the highest pass rate at 76%. However, when CPA candidates were surveyed, FAR was overwhelmingly chosen as the most difficult by 63% of respondents, with AUD in second place at 24%.

What's the easiest section of the CPA Exam?

BEC, on the other hand, is usually considered the easiest section. It has the highest pass rate. The remaining sections, AUD and REG, are thought to be a medium level of difficulty. At the end of the day, all 4 sections of the CPA exam are going to be challenging.

2024 CPA Exams: Which Section to Take First?

Which is the 3 toughest exam in the world?

The three toughest exams globally often cited for their extreme difficulty, low pass rates, and high stakes are China's Gaokao (National College Entrance Exam) for its sheer scale and competitiveness, India's UPSC Civil Services Exam for its life-altering potential and minuscule selection, and India's IIT-JEE Advanced (Joint Entrance Exam) for its rigorous engineering entrance criteria, alongside prestigious UK fellowships like the All Souls Prize Exam, with difficulty varying by individual and goals. 

Is a CPA harder than a bar?

Most people find the CPA exam harder than the Bar exam due to its multi-section format, requiring passing four parts within 18 months, compared to the Bar's intense but shorter, single-test focus; however, difficulty is subjective, depending heavily on your strengths, with the CPA testing broad accounting/business knowledge and the Bar testing legal reasoning, often leading to CPA candidates (especially those with JD/CPAs) finding the CPA more challenging, despite the Bar often having lower average pass rates in some jurisdictions. 

Can I pass CPA in 3 months?

Passing the CPA exam in 3 months requires extreme focus, a rigorous daily study schedule (often 6-8+ hours), utilizing a structured plan with practice questions, mastering weak areas, and minimizing distractions, though it's a challenging goal requiring significant sacrifice and consistency. Key strategies involve creating a detailed plan, prioritizing high-yield topics, using efficient methods like flashcards and mock exams, ensuring deep understanding through practice, and maintaining physical/mental health to prevent burnout. 

Is a 75% on the CPA Exam passing?

Yes, a score of 75 or above is a passing score on the CPA exam, but it's a scaled score on a 0-99 range, not a direct percentage; a 75 doesn't mean you got exactly 75% of questions right, as scoring factors in difficulty and question types (MCQs, simulations).
 

Is CPA still worth it in 2025?

Yes, the CPA remains highly valuable in 2025, offering enhanced job security, higher earning potential, increased credibility, and broader opportunities in a tight market with growing demand, acting as a career catalyst against automation by validating specialized skills for leadership roles in audit, tax, finance, and consulting, despite challenges with entry-level pay and work-life balance. 

Do you take all CPA sections at once?

You may take the four sections in any order. You must pass all four sections within 18 months, earning a minimum score of 75 on each part. The Uniform CPA Examination® consists of several question types that test the knowledge and skills required of newly licensed CPAs.

How to pass the CPA quickly?

Here are some quick tips to help you study successfully:

1. Develop a study plan and stick to it.
2. Don't spend all your time reading study materials and watching videos. ...
3. Use practice questions and exams to prepare for the real exam format.
4. Use digital flashcards or create your own for tricky subjects.

Which CPA prep has the highest pass rate?

This article has involved AI in its creation and has been reviewed and edited by the McClatchy Commerce Content team. Becker and UWorld offer two of the best CPA review courses on the market. In fact, they share the highest pass rate on the market, each boasting an impressive 94%.

Which CPA Exam is the hardest in 2025?

In 2025, the Business Analysis and Reporting (BAR) discipline has statistically been the hardest CPA exam section based on the lowest pass rates (around 38-40%), closely followed by Financial Accounting and Reporting (FAR), due to its massive content and complexity, though some find AUD's subjectivity tough; however, difficulty is subjective, with BAR and FAR being the toughest statistically, while Tax Compliance and Planning (TCP) is generally the easiest. 

What is the easiest CPA subject?

b) Conceptual subjects like Ethics & Governance (EG), Contemporary Business Issues (CBI) and Global Strategy & Leadership (GSL) are easy for some people who like concepts, ideas and lots of stories and examples. But, some people find these extremely hard and ambiguous, because they prefer clear rules for everything.

What is the average CPA pass rate?

What are the pass rates for each section of the CPA Exam? Now let's discuss what's top of mind for all CPA Exam candidates–passing it. About half of the individuals who take the CPA Exam don't pass on their first attempt. According to the AICPA, the national average pass rate is 45-55%.

Can I finish CPA in one year?

Yes, many candidates complete all CPA exams in one year with a disciplined study plan and consistent effort.

How many times can I fail a CPA Exam?

There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round. Your only restriction is waiting to receive your score from a previous attempt of the same section.

Do tax lawyers make more than CPAs?

Yes, tax attorneys generally make more than CPAs because of their specialized legal expertise and higher earning potential in complex legal matters, with lawyers' median pay around $151k versus accountants' $81k according to 2024 data, though top-tier CPAs in corporate roles can earn significantly, sometimes exceeding basic attorney pay. Both roles offer high earning potential in specialized areas, with tax attorneys focusing on legal strategy and court representation, while CPAs excel in accounting, compliance, and financial planning. 

Is the LSAT or CPA harder?

Some candidates claim that it's easier to study for the LSAT than the CPA Exam and that the LSAT requires fewer study hours to get a good score. The CPA Exam requires a lot of memorization, and most candidates need to take several practice exams before they can pass.

What percent of people pass all 4 CPA exams first try?

Only a small percentage of candidates pass all four CPA exam sections on their first try, with estimates generally falling between 13.9% and 20%, though some older data suggests around 13.6%. While individual section pass rates vary (often 40-70% depending on the section and quarter), successfully completing all four parts on the first attempt is a challenging feat, with many candidates taking longer or needing multiple attempts to pass all sections within the 18-month window, say sources like Accounting Today and UWorld. 

What is the easiest exam in the world?

List of Easiest Exams in the World

• Duolingo English Test (DET)
• TOEIC (Test of English for International Communication)
• SAT (Scholastic Assessment Test)
• National Institute of Open Schooling (NIOS) Exams.
• Cambridge English: Key (KET)
• SSC Multi-Tasking Staff (MTS) Exam.
• IELTS General Training Test.
• Gaokao Mock Test.

Are "tough" exams truly valuable?

Tough exams serve as critical gateways to prestigious universities and professional opportunities.