[loveandbeloved]

Is there a certain order in which you should take the exams? I mean, is it really that serious, or no?

The strategy and approach I’m taking is simple – take the exams from easiest to hardest.

I know some blogs/articles I’ve seen say to take the hardest exam first because of the 18-month window to avoid the risk of taking the hardest exam last and risk failing the exam (possibly more than once) and end up having one of your sections expire (or two). So if you take that section first and fail 3 or four times, you’re fine once your clock starts ticking. But honestly, my response to that would be, the whole reason you’re failing the hardest section a bunch of times is because, well, it’s the freaking hardest and you’re completely missing the foundation you need to pass that section in the first place. (Plus, I’m pretty sure someone from the AICPA wrote those articles so you can waste a bunch of money on retake fees, and possibly even make you discouraged so you lose hope and change your mind about becoming a CPA, since we all know how money hungry they are and how they want to keep passing rates low… <_< Anyway…)

Think about it, in school, you don’t start out learning the hardest things first. There’s a reason why you take ACCT 101, 102, 202, 302, 402, etc. in that order. Can you imagine starting your education in ACCT 602 and working backwards? That don’t make no sense…. I mean, you’re guaranteed to fail that class for sure. Another example would be exercising. You don’t start off lifting 300 lbs. and work to lifting less. You don’t start off running 10 miles….

So, for anyone struggling with which exam to take first, get the idea out of your head that taking the hardest exams first will grant you success. Especially, if you’ve taken your first section 5 times already and keep failing. Change your approach. Stop being insane. Move on and find out which section would be the easiest for you to pass so you can start building that foundation you’ll need to pass the other sections. It will build your confidence, your test taking skills, your knowledge, etc.

For me, the easiest to hardest sections would be BEC, AUD, REG, FAR. I also like that this order spells out BARF. LOL. =P Will the order be different for everybody? Absolutely. So take some pride in your individuality and take them in whatever order you want. Stop trying to be like everybody else. Take them from easiest to hardest.

Good luck!

[sweazy]

The CPA exams are a different king of ‘hard' than school. They arent complex (save for a topic or two on FAR, and maybe REG). They are hard because there are a million things you need to be generally familiar with. It's not as if taking the easiest one first better prepares you for the 2nd one, and so on. Take them in whichever order will allow your motivation to not stagnate.

BEC: 77
AUD: 67, 85, 87
FAR: 74, 74, 79
REG: ___

[loveandbeloved]

I wasn't saying that the information in one section literally prepares you for the others. That's not how you define which one is “easy” and “hard”. It's how prepared and knowledgeable YOU are individually in the information within each section that defines which one you consider to be “easy” and “hard”. If the analogies I used didn't work for you, then look at it as getting promoted within a company, same thing, you don't start out as CEO.

If you were to apply for two jobs, say a lawyer and an engineer, which job offer would you get? Probably neither if you're trying to be a CPA here. Would you keep applying for those jobs? No, how stupid would that be? You should probably apply for those accounting positions that you actually have knowledge about, experience in, a degree in… Jobs = exam sections…

Two jobs might be equally as difficult and challenging (lawyer and engineer), but one of the positions may have responsibilities that you'd actually be able to carry out since they easier to you, or you just may have more experience an qualify for that job better. Think outside the box….

[Anonymous]

It always depends on the individual of course. I tried to take FAR first after hearing all the emphasis about how it's the beast and you should try to get it over with. After failing that, I decided to focus on AUD and BEC, due to the timing of the new exam and wanting to get as many done before the change as I could. Based on my own strengths, I consider both the “easier” ones compared to FAR and REG. I still wish I had passed FAR first because it's such a pain to study for, especially for this retake. But it sure is nice telling people “I'm halfway done” versus “I haven't passed any because FAR is kicking my butt”.

[CPAIN2K17]

I don't think it matters honestly. I did AUD->BEC->FAR->REG. No particular reason though. Took AUD first because I thought it would be easiest for me and wanted to get some confidence (so far, it was). Took BEC next because I only had time to make one more before April 1 exam changes, and this one was changing the most (adding sims). Taking FAR 3rd cause I figured it'd be hard to be motivated after 3 and it's the longest section. All this to say, whatever works for you.

[Anonymous]

Totally up to the person. I took REG first because I am most confident in tax, and thought this would be a self confidence booster. I passed on the first try, and believe this motivation allowed me to pass AUD and BEC on the first tries as well. I have FAR left… which I am the weakest in.. but knowing it's my last exam is keeping me running. Good luck!

[Anonymous]

I am doing it in the same order as you. I took BEC first and passed, because I knew that I would need that morale boost, if I kept taking FAR and failing it would be a lot harder to focus and keep studying. I took AUD in the beginning of April, won't know how I did until August. Plan on taking REG in July, taking AUG off, and then studying for FAR to take on December 10th. By Dec. 22nd I will know where I am and maybe I will be one of the lucky few who pass on the first try!

[Missy]

Sorry but I'm in the take the hardest first camp.

I understand your point about learning progressively and that you don't start with the hardest classes first (the point isn't relevant here though).

But if you want to start with the easiest first to build confidence just be prepared to have to take it again 2 years after already passing it once should you not finish all four in 18 months. If you pass all four in 18 months total the order doesn't really matter at all but for me FAR was the easiest and there's no way I would have wanted to take it twice had I failed AUD a few more times.

Licensed Massachusetts Non Reporting CPA since 2012
Finance/Admin/HR Manager

[RE2PECT]

The consensus is usually to either take the hardest exam first, which for most people is FAR, or take the easiest one first, which most consider is BEC. I'm not so sure that's still the case since BEC has seen the most changes under the new format and now includes sims.

I went FAR, AUD, BEC & REG, but had a few retakes mixed in. The reason I chose FAR first is because the material was still somewhat fresh to me since I had just finished taking courses related to it. I wanted to get it done first so that my clock would start on the hardest one.

It all depends on what your strengths/weaknesses are. Most people who work in tax take REG first because they feel it would be easiest and the same goes for auditors who take AUD first. I had no prior work history in accounting so I went with the part where I felt I knew the material better. It worked out for my particular situation, but everyone is different.

FAR: 75 Roger & Ninja (notes/flashcards/audio/MCQ)
AUD: 73, 81
BEC: 71, retake 8/29
REG:

[Anthony]

It only matters if you can't get the job done within the 18th months.

[Jdn9201]

Different exam orders work for different people. I chose easiest to hardest – Bec, Reg, Aud, Far. I wanted to build momentum and confidence as I went along. Looking back there is no way I could have taken far first – it would have been too overwhelming. The one caveat is getting stuck on one and having earlier passes expire. Easiest to hardest works best if you set an aggressive schedule. My goal was to at least sit for all 4 parts in 6 months so if I got stuck on far, I'd have a year to pass it. Luckily I passed all of them the first go around and didn't have an issue.

BEC - 88 8/29/15
REG - 82 11/14/15
AUD - 83 1/8/16
FAR - 80 2/29/16

[acardone51]

I agree with what people have been saying – what defines “hard” is definitely going to change with each person. Personally, so far I thought BEC was the hardest, and the only thing that I think helped me was the written portion (which no longer exists.) By the way, REG is making a great great case for hardest but I can't say since I haven't finished studying yet.

Anyway – I would say take FAR first not necessarily because it's the hardest or easiest, but only because it's the BIGGEST. It's simple…it takes more time to study for it, so why not make that the test that doesn't start your 18-month clock? Also, I've come across things in AUD and REG that I learned in FAR. FAR is what I took first, and I'm glad to have it out of the way…

[HoosierCPA]

I went with what I thought was the hardest exam first, FAR. Having gone through all 4 I would still say it was one of the more difficult exams however it was the most in line with what I do in my job so many concepts weren't foreign.

My logic behind taking the hardest exam first was because like anything…lets say you start a workout regimen you always start off strong and fizzle out. I knew I would be the most motivated right out the gate, so I thought that would give me the best shot to pass FAR.

Now that it's all over the fizzle out toward the end wasn't as bad as I anticipated. When you study for over a year it becomes 2nd nature to grind out hours of studying so I don't think taking FAR later down the line would have made much of a difference.

FAR - 78
REG - 72,74,71...please just go away REG nobody likes you!
BEC - 82
AUD - Aug 16

[Author]

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