FAR vs AUD vs REG: Which CPA Exam Section Should You Take First?

Most candidates benefit from taking FAR or AUD first. FAR builds the broadest accounting foundation and has the lowest pass rate (approximately 40-45%), making it the highest-risk section to leave for last. AUD has a slightly higher pass rate (45-50%) and builds confidence faster, making it a strong choice if your accounting fundamentals are not yet solid. The right answer depends on your background, work situation, and how much study time you have available.

#How do the core sections compare?

Each CPA exam section tests different material at different difficulty levels. Understanding these differences is essential for making an informed ordering decision.

Two patterns stand out. First, FAR has the lowest pass rate and the highest study hour requirement. Second, AUD relies on FAR knowledge (understanding financial statements helps with audit procedures), while REG is largely independent of the other sections.

#Which section should you take first based on your situation?

There is no single correct order. The best choice depends on your background, current work, and study availability. The following table maps common candidate profiles to recommended starting sections.

#What is the case for taking FAR first?

FAR-first is the most frequently recommended order, and the reasoning is straightforward:

1. Eliminate the highest-risk section early. FAR has the lowest pass rate. If you take it last and fail, you risk losing credit for sections you already passed as the 18-month window closes.
2. FAR knowledge supports AUD. Auditing requires understanding financial statements, account classifications, and transaction flows -- all FAR content. Studying FAR first makes AUD easier.
3. Motivation is highest at the start. FAR requires the most study hours (300-400). Starting when your energy and commitment are fresh is strategically sound.
4. Coursework relevance. For recent graduates, FAR material aligns most closely with core accounting coursework. The longer you wait after graduation, the more that knowledge decays.

The main argument against FAR-first: if you fail it, the experience can be demoralizing early in the process. Some candidates who fail FAR on the first attempt lose momentum and delay their remaining sections.

#What is the case for taking AUD first?

AUD-first is a legitimate alternative, particularly for candidates working in audit or those who want to build confidence.

1. Higher pass rate. AUD's pass rate (45-50%) is measurably higher than FAR's, making a first-attempt pass more likely.
2. Shorter study time. At 250-350 hours, AUD requires less preparation time than FAR.
3. Practical reinforcement for audit professionals. Candidates working in audit encounter AUD concepts daily, reducing the distance between study material and lived experience.
4. Confidence effect. Passing your first section builds momentum. Starting with a section where your odds are better can create positive psychology for the remaining three.

The tradeoff: AUD-first means FAR comes second or later, which puts the hardest section in the middle or end of your 18-month window where scheduling pressure is higher.

#What are the most common ordering mistakes?

Certain patterns consistently create problems for candidates:

1. Saving FAR for last. This is the highest-risk ordering decision. If you fail FAR in month 16 of your 18-month window, you may lose credit for sections passed in month 1. The lowest-pass-rate section should not be the one you take when time pressure is highest.
2. Not accounting for work seasonality. Audit professionals should avoid scheduling AUD during busy season (January-April) when they have minimal study time. Tax professionals should avoid REG during tax season. Schedule your hardest section during your lightest work period.
3. Taking a section "to get it over with" without adequate preparation. A failed attempt costs $344.80, 4-8 weeks of retake study time, and a hit to morale. Each failed attempt compresses your remaining 18-month window.
4. Ignoring content overlap. Taking REG before FAR is fine, but taking AUD before having any FAR knowledge means you are learning financial statement concepts from scratch in an auditing context, which is less efficient.

#When should you take your discipline section?

Most candidates take their discipline section (BAR, ISC, or TCP) third or fourth. The reasoning:

• Discipline sections have narrower content and shorter study requirements (200-300 hours)
• They are newer exams with still-evolving question pools, but pass rates are generally in the 45-60% range
• BAR has significant content overlap with FAR, so taking BAR after FAR is efficient
• TCP overlaps with REG, so taking TCP after REG is efficient
• ISC is the most independent and can be taken at any point

The discipline section is also a reasonable "confidence builder" if you take it second -- after one core section but before tackling your hardest remaining core section.

For a deeper look at FAR specifically, including pass rates, difficulty factors, and study hour estimates, see how difficult is the CPA exam. For a comprehensive study planning framework, see CPA exam study guide 2026. And if you have already decided to start with FAR, see how to pass FAR for a full preparation guide.

Source: Pass rate ranges are approximate and based on historically published data from the AICPA and NASBA. Study hour estimates reflect prep provider consensus and candidate-reported data.