CPA Exam Sections: What's the Best Order to Take Them?

Usually, some of the first and most frequently asked questions CPA Exam candidates ask include:

• In what order should I take the sections of the CPA Exam?
• Which section should I start with?
• Which section is the easiest (hardest)?

This is all relative and depends on how comfortable you are with the materials, when you last learned the subjects in school, and if you encounter these subjects at work regularly (such as tax or audit). You can start with your toughest subjects to get them over with and to not let your credits expire. Or, you can build confidence and momentum by taking and passing your easiest part first.

One of the most popular recommended orders used to be: BEC-AUD-REG-FAR or B-A-R-F (get it, barf?). The idea behind this sequence is that your knowledge of the subject matter for each section builds and leads into the next section. You are more likely to remember what you studied on the last part and it would reduce your study time for the next parts.

It looks like that theory is less popular these days, as both Wiley and Becker recommend the order: FAR-AUD-REG-BEC or F-A-R-B. According to them, the research shows that FAR is the hardest part because it covers the most material. They also feel that the subject matter of BEC is the easiest to handle for most candidates.

My original plan this go-round was to take what I THOUGHT would be my hardest to easiest sections in the order: BEC-REG-FAR-AUD. After taking the Exam, I found the ACTUAL order of hardest to easiest sections for me was: REG-FAR-BEC-AUD. Surprisingly, I had to study an excessive amount to pass REG (and I failed it once). And funny enough, I ended up passing them in the order of B-A-R-F.

Here is how I studied for each part, and the reasons why I took them in this order:

BEC: Passed.

I took BEC first since that is the section I always seemed to have a hard time with. I watched all the Wiley videos and did all the knowledge check questions (true/false) at the end and the multiple-choice questions for each part. Then, I did the Task-Based Simulations (TBSs) when I got to the end of each section. I used the app's flashcards and flashcard quiz, and the paper flashcards. Even though I had work experience with budgets and cost accounting, I still looked up any concepts that I needed to reinforce or could not remember from school. I used Wiley’s Focus Notes to review the concepts throughout my studying and as a final review the day before the Exam.

REG: Failed.

I took REG next because I wanted to get it done before the TCJA (Tax Cuts and Jobs Act of 2017) went into effect. I usually like the Law sections but found studying it this time to be tedious. The result was not great.

AUD: Passed.

I took AUD next because I needed a confidence boost. I have always loved Audit, worked as an auditor, and understood the concepts (maybe there is something wrong with me??). I took a similar approach to BEC (above) but with much less studying. I was glad I did not need to study that much.

REG: Passed.

Studying for REG was like studying for BEC (above), but with even more study effort. This time, to make sure I passed, I also used Wiley's Mentoring feature (where the professors explain the answers to student questions) and their Virtual Class Sessions. And I went through the flashcards to try to memorize many of the concepts. I think these study aids helped a lot and made a huge difference.

FAR: Passed.

Like BEC (above), but I did not have as much time to study. I was forced to take this part before I lost credit for BEC, and this was while Covid-19 was getting started here in NY. Like REG (above), I used the Mentoring feature, but I did not have enough time to watch the Virtual Classes. I used the app a lot to do questions and review flashcards. I even purchased a new GAAP textbook and referred to it for many of the modules. I highly recommend reviewing the GAAP hierarchy, so you are familiar with the layout (either in your CPA Review software, review text, online or in a reference book).  

Which CPA Exam section did you start with or hope to start with? Hopefully, my experience can help you with your studying for the CPA Exam. Good luck!

BEC 2016 Update

Many people reach my blog by searching about BEC on Google (“How can I pass BEC,” “Why did I fail BEC,” “BEC Study Plan,” etc.). Therefore, I thought I would write this updated post for 2016 with some helpful information instead of just complaining about BEC (you can read complaining here). I have included resources that I found helpful for my own study plan. I am not affiliated with the AICPA, NASBA or the CPA Exam. This is not official at all; I am just a CPA candidate writing on a personal blog. You should do your own research and double-check whether the information presented here is correct and still applies. 

This post contains my BEC Strategy, A Closer Look at BEC (Content Specification Outlines) and My Study Plan, CPA Exam Resources, and BEC Resources!

It’s Been a Long Time

It’s been a long time…
I shouldn’t have left you
Without a strong post to read through


Okay, okay. I’m not Eric B & Rakim but that song (“I Know you Got Soul”) immediately came to mind while I was typing the title of this post.

As you know, I took a break from this blog several months ago.

What you don’t know are the reasons why.

You might have considered that my absence was due to failing BEC and as a result losing FAR. That alone is not the reason I stopped writing. I still had credit for Regulation and Audit so I took some time off and then continued to take the exam. I ended up taking BEC again in August which I failed with a 69, and then again in October which I also failed but with a 74 (bangs head against brick wall).

At that time, a few non-CPA Exam-related things took place in my life. Work hours became crazy (and I mean more so than usual), then a series of bad events transpired which I will not get into here, followed by my sustaining an injury which made mobility difficult. I concentrated on work, the people in my life and my health.

Things seem to have settled down for now and to summarize where I am today CPA Exam-wise: I lost my FAR and AUD credits, I can’t pass BEC for anything (seriously I’ve taken it half a dozen times), but at least I retain my REG credit until this fall.

I still have a number of draft posts I wrote while/after taking my BEC exams but did not get a chance to post. I plan to post them to share my test-taking experiences with you.

I have also signed up to re-take FAR in July. So that means some studying this month which I will have to write about.

As for new meals, my injury prevented me from standing for long periods of time. However, I have been able to start cooking again and now have more time to rediscover my love of cooking. This summer I want to make some more creative and healthy meals which I hope you will like.

I Am Not a CPA

Unfortunately, I did not pass BEC. Not only does this mean that I have to re-take it, but it also means I am not a CPA (I would have been had I passed BEC) and even worse, I lost my FAR credit.

It has taken me a couple of days to write about this. I was really upset when I found out Thursday night. I didn't want to look at anything regarding the CPA exam – no blogs, no forums, no review books.

It hurts twice as much to learn you have to re-take two parts because you failed one. This is reminiscent of when a little girl riding her bicycle hits a raised chunk of sidewalk and goes flying off her bike, landing on the hard cement. But this time, not only does she scrape and bruise her knee and elbow so bad she can barely get up, but the doll she had in the bike basket is now sitting in the gutter. There is no saving the doll from the dirty water and anti-freeze mixture. So now this child has to limp home with a scratched up bicycle and no doll. The scars have faded, although I still see a trace of the one on my elbow.

It hurts but I have to move on and not dwell on this setback. I have to pick myself up after failing BEC and losing FAR. I signed up to re-take BEC at the end of August and I studied for an hour tonight. Slowly, I will get there. I just have to watch out for those raised sidewalks.

Which Will I have to Buy – a CPA Review Book or a Picture Frame for my CPA License?

This is where I am now - waiting for my BEC grade.

This grade is a pivotal factor - if I pass BEC, I will have finally passed the CPA exam after taking it 10 years on and off (yes, it took that long!). If I fail BEC, I lose my FAR credit (noooo!) and will have to re-take both BEC and FAR. It took me multiple tries to pass FAR so it would be devastating to lose it. I can't imagine having to go through that again, especially at this point in my career.

My words of advice – try to pass the CPA Exam as soon as you get out of school. Become one of those "slackers" who sit in the office unassigned studying instead of asking to help on clients. I used to think they were goofing off - you're being paid to work, not to study. But that couldn’t be any further from the truth. Those of my colleagues who studied passed in a year or two (with some exceptions, of course), while I increased my billable hours. They may or may not be doing as well as me now, but at least they are done with the CPA Exam.

I haven't posted anything in a while because my energy has been zapped between work, studying, work, life, work and work. I like my job and am happy to have it, but the hours have been long the past few months. Instead of writing for my blog, I end up going to sleep early or napping during my commute (I am actually typing this draft into my phone while fighting sleep during my morning commute). Must get ideas out before eyes close.

A few really cool things have happened that I would like to tell you about:

- My blog was mentioned in CGA Magazine in a piece called Blogging by Numbers by Mindy Abramowitz! I am under the category “Accountants-to-be Who Blog” (although I am more of a CPA-to-be since I am an accountant) I am so honored! CGA Magazine is published by the Certified General Accountants Association of Canada. I want to say hi to all my Canadian readers!

- My blog is one year old :) Yay! It all started when I was looking for an outlet while unemployed and trying to pass the CPA Exam. Here are my first few posts.

- My garden is thriving. There were a few casualties though (peppers and eggplant plants) due to too much water collecting in one of the containers. I planted my vegetable plants in pots since the soil in my yard was too hard to dig. The lesson here: Make sure all your pots have drainage holes! I will write more about my garden in other posts.

- I passed REG! I was surprised because I had a really bad experience at the test center even before the test started. I had written a draft about it and will post it soon.

How are you doing? Let me know in the comments! Let me know if you are waiting for your grade in Wave 2 of this April-May testing window as well. Hopefully, we will all receive some good news this week!