I saved 30 hours of study time by taking one part of the CPA exam along with my college course. You can use several tactics to save study time based on the order in which you take the CPA exams.
Let’s figure out which order to take the CPA exams is best for you.
What are the parts of the CPA exams?
To determine which section of the exam to take first, you need to understand each section.
Here is a quick overview of the four sections taken at the testing center:
- Auditing and Attestation (AUD): audits, attestation, preparation, compilation, and reviews
- Business Environment and Concepts (BEC): cost accounting, financial management, capital budgeting, and a variety of business areas such as economics and information technology
- Financial Accounting and Reporting (FAR): financial reporting, financial statements, government, and not-for-profit accounting
- Regulations (REG): federal taxation, business laws, and ethics
If you want more details about each exam, check out the AICPA blueprint.
Some of the material overlaps, so understanding each section could save you study time. It starts by determining which CPA exam to take first.
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Which section of the CPA exams to take first?
Figuring out the first exam to take will set the order for the rest of the CPA exams. There are three techniques to determine which CPA exam section to take first:
- Strongest section
- Biggest or hardest section
- Along with your college course
Let’s discuss each strategy to determine which one is right for you.
Take your strongest section first
The first strategy is to take the CPA exam section you are strongest in first. The strongest section will be different for each person. Ask yourself these two questions to determine which section may be your strongest one:
- Do you have any work experience in accounting?
- Was there a class you loved or did well in?
The reason people take the part they are strongest in first is to build confidence. It is also a great strategy if it has been a while since you have been in school to help you get back into study mode. It might take some time to get in the swing of studying again and figuring out the best method for you. Taking the strongest section will help you get a system down to prepare for more challenging sections.
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Take the biggest or hardest section first
On the other end of the spectrum, you can take the exam that may be most difficult for you or has the most material.
You have 18 months from the date you pass the exam before the test expires. The time you spent studying leading up to the first exam date doesn’t count towards that time. It might take you more time to go through the most challenging section. So, taking it first will give you more time in the testing window. If you take more than one attempt to pass, your window hasn’t begun yet.
Taking FAR first falls under this strategy because it has the most material. It might take longer to get through the material than any other section.
Taking the section that is hardest for you or FAR first is a great strategy if:
- If your schedule is going to change in the upcoming months.
- You know there is a long period when you can’t study, like during tax season.
- If you have a full schedule on your plate and are worried, it will take longer to get through the material.
This test strategy allows you more time to pass the CPA exams without worrying about a test expiring.
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Take it along with your college course in the same subject.
If you are currently in school and plan on sitting for the CPA exams right away, consider coordinating it with your accounting classes. You can study for an exam while taking the course or directly after finishing it.
Here are some of the courses related to the sections of the CPA exam:
- REG – individual tax, corporate tax, or business law
- AUD – auditing, advanced auditing, or internal auditing
- BEC – cost accounting, macroeconomics, or microeconomics,
- FAR – intermediate accounting, government/not-for-profit, or advanced accounting
If you are going with this method, there are a few essential things to consider. Coordinate the CPA exam around significant projects, midterms, or finals. The worst that could happen is to take the exam a day after collaborating with four other people on your final project. Your mind isn’t going to be in the right place.
For example, take the CPA exam a week or so before your final exams. You can use a whole week to review the CPA exam and put everything on hold that isn’t due right away. After the exam, you can use the extra time to study for finals.
The benefits of this tactic:
- Reduce study time with the CPA exam study material and class time.
- May boost your CPA exam score.
- It may help you perform better in class.
Since your accounting courses cover some CPA exam topics, you listen to the same lectures twice. Possibly, even completing the same homework assignments. It’s a great benefit.
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How are the exams related to each other?
Once you determine which exam to take first, it’s time to figure out the rest of the order.
Some of the materials on the CPA sections overlap each other. So, the order you take the exam is a strategic method to save study time.
For example, REG is a standalone test and isn’t related to other sections. It is a good idea to take this exam either first or last.
It is recommended to take FAR, AUD, and BEC together. The formulas you learn in BEC appear in AUD. AUD covers how you audit the financial statements that you learn in FAR. As you can see, some of the materials in the exam overlap each other.
Trying to determine which order to take FAR, AUD and BEC depends on the amount of time to study.
How to determine how long it will take you to study for a section?
Another factor is figuring out how long it will take to get through the material. Here is the recommended study time according to Becker CPA review:
- FAR – 150 hours
- REG – 120 hours
- AUD – 90 hours
- BEC – 90 hours
Remember, this is a guideline. If you struggle in one area, you may need more study time. You may need less time if you have experience or are currently in an accounting class that covers the material.
The next step is to figure out how many weeks it will take you to study each section based on your schedule. How many weeks you need to learn will be based on how many hours you can study a day. Here’s how to figure it out by creating a weekly schedule with the free planner I made:
- Put down all your obligations on a weekly schedule.
- Add in your study time.
- Add up the total study hours each week.
- Divide it by the recommended study time.
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It will give you a general idea of the date to schedule your exam. Remember to adjust the recommended study time based on your weaknesses or strengths. I recommend adding some buffer time to your schedule if you fall behind or something comes up.
Now think ahead to the next couple of months or 18 months. Are there times you can’t study, like during the busy season? Based on your study plan, you know exactly how many weeks away you are from it. Use it to determine which exam can fit your schedule.
Which order did I take the CPA exams?
The order I took the CPA exams: REG -> AUD -> BEC -> FAR.
Here are the tactics I used for each CPA exam to save study time.
REG
Tactic: I studied while in corporate tax class and took my strongest section first.
Studying for REG helped me understand my tax class better and reduced my study time for the CPA exams. The average recommended study time for REG is 120 hours, but I was able to pass with 90 hours of studying using this tactic. I listened to the same lecture twice because some topics were my course and REG. I even had a question from my homework a week before pop up as a simulation of my CPA exams.
It was the tactic I went with based on time. I was between jobs and had five weeks to study full-time. I worked as a tax consultant and knew REG was my strongest area, so I decided to start with this one first and passed! I ended up failing the following three parts. But since I passed my first one, I knew I had the confidence to pass again and become a CPA. It was a great motivation that kept me going.
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AUD
Tactic: I took it after my advanced auditing course.
The time I passed AUD, I took it directly after my advanced auditing course. The material was still fresh in my head, reducing my study time. Also, at this point, I had an audit season under my belt.
When I studied for AUD, I planned two hours each night to get through my material. It took four hours to finish the content I needed to stay on track with my exam date. I was on a tight schedule because my REG would expire, so I bumped up my study time. Studying based on the content goal is a great option if you have a tight deadline.
BEC
Tactic: I took an exam that fits a short time frame.
I was working part-time during tax season and wanted a smaller test to study. The material from both AUD and FAR was in BEC. So, I decided it was a good bridge between the two exams. Studying for AUD helps BEC, but both will prepare me for FAR.
FAR
Tactic: Took related exams together to save study time
I had five weeks before REG expired to finish the CPA exams. I knew I didn’t have time to study for FAR a few hours a night during tax season. So, I saved it last and requested time off to study full-time. I started studying on April 16th, the day after tax season.
Since the test material from AUD and BEC went into FAR, it helped me understand the material better. I was able to breeze through the chapter of FAR that was covered in AUD. I had my study schedule down at this point and the confidence to pass.
I did switch to Becker CPA Review to pass FAR in five weeks. The study material broke down each chapter into easy bite-sized sessions to help me retain the material quickly. They offered an exclusive discount to my readers by clicking this link: CPA: $1100 Off Pro (Promo Code: CPAPRO)
CPA exam changes
The CPA exams are constantly undergoing tremendous changes. The current changes are happening this July 2021. FAR and REG will trim some material, while AUD and BEC will add some. Current recommendations say to take AUD and BEC now and put off FAR and REG after the change.
Let me tell you, I went through one of the most significant changes of them all. BEC went from a 3-hour test with two parts to a 4-hour test with simulations. I pushed up my exam date to pass before the change and failed. I had to take the new exams I was avoiding anyway.
Chances are, the changes might only affect your study schedule by a few days or even a week. It doesn’t affect you if you haven’t studied for that section. This means it doesn’t matter. If you have a solid plan, don’t react to it and make drastic changes to your schedule.
Go ahead and change it if it won’t drastically affect your schedule or works out in your favor. But if the thought of it stresses you out, don’t worry about it.
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How do you determine which strategy is right for you?
Time is one of the best factors in determining which strategy is best for you. You have an 18-month window to pass all four exams, so choose the best method.
Look ahead of your schedule and use the time techniques to determine which sections fit your plan. If you must take extended time off between exams, starting with the hardest or longest exam may be best. If you’re not strong in accounting or it’s been a while since you studied, taking the strongest area can help boost your confidence.
It doesn’t matter what order to take BEC, AUD, or FAR. I recommend taking it together and not randomly throwing REG in the mix unless you have a good reason to, such as the tax law drastically changing and you already know the current tax laws.
You can use many strategies to determine which order to take the CPA exams. The order in which you take the exam will be unique to you.
Don’t forget to grab my free time-blocking planner to help you create a weekly schedule to pass the CPA exams.