Embarking on the journey to become a Certified Public Accountant is a monumental step in an accountant's career. The CPA exam, known for its rigorous nature, tests candidates on various fronts, including their accounting knowledge, analytical skills, and understanding of business environments.

However, one of the lesser-discussed strategies that can significantly impact a candidate's success rate is the order in which they tackle the four sections of the exam: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and your choice of Business Analysis & Reporting (BAR), Tax Compliance & Planning (TCP), or Information Systems & Controls (ISC).

Below, we explore a recommended strategy tailored to some general rules as well we the three distinct pathways you can choose: Business Analysis & Reporting (BAR), Tax Compliance & Planning (TCP), and Information Systems & Controls (ISC). Keep in mind that you may be a candidate starting out fresh, or someone who has passed one or more exams already. Use this guide to customize your path through the CPA exam.

Before diving into the specifics of each pathway, it's crucial to understand some general rules that apply to all candidates, regardless of their chosen specialization:

-Avoid taking FAR and REG back-to-back: Although they share some topics, the differences in rules (accrual vs. cash basis) can cause significant confusion.

-Consider taking AUD after FAR: Given that FAR deals with preparing financial statements and AUD focuses on auditing those statements, this sequence can provide a logical progression and deepen understanding.

-Take in to account your work experience: Some candidates are studying for the exam immediately after school, whereas others have relevant work experience.

--The exam closest to how the topic operates in the real world is REG, and now TCP. If you have worked in tax, or plan to work in tax, plan your attempts at these exams around that experience. Working through returns, flow through entities, and other topics in tax translates 1 for 1.

--This is in contrast to how the AUD exam very much focuses on textbook auditing, which many experienced auditors have expressed as being different than execution of audit techniques in the real world.

--FAR and BAR sit in the middle, where accounting experience does help, however many topics on these exams are more textbook in nature, atune to something you would see in school.

1) FAR: Start with the foundational knowledge of financial accounting and reporting.

2) BAR: With the insights from FAR fresh in your mind, delve into the specialized area of business analysis and reporting. Regardless of the order, due to the composition of BAR, taking FAR right before BAR, or BAR right before FAR would be ideal. BAR is essentially a combination of the old BEC exam and FAR.

3) AUD: Build on your FAR and BAR knowledge by learning how to audit the financial statements and reports you now understand well.

4) REG: Finish with regulation to round out your comprehensive understanding of the accounting landscape.

Alternatively, swapping AUD and BAR in the sequence can also work well, depending on your strengths and preferences. Lastly, if you prefer to begin with REG, this can be swapped out for FAR.

1) REG: Begin with a strong foundation in regulation, which is crucial for understanding tax compliance and planning.

2) TCP: Next, specialize in your chosen field of tax compliance and planning, applying your REG knowledge.

3) FAR: Then, tackle financial accounting and reporting, which will be easier to digest with the background in REG and TCP.

4) AUD: Conclude your exams with auditing and attestation, which will now seem more manageable.

This order ensures that candidates build a solid regulatory foundation before diving into the complexities of tax compliance and planning.

1) ISC: Given its lesser dependency on other sections, you can start with ISC to secure a win early in your exam journey. There is some overlap with the AUD exam related to SOC reporting, risk assessment, governance of IT controls vs other internal controls, testing systems, and a few other topics. You may consider this slight overlap when planning out your exam ordering.

2) FAR: Move on to the comprehensive financial accounting and reporting section.

3) AUD: With the groundwork laid by FAR, auditing and attestation come next.

4) REG: Finally, tackle regulation, completing your holistic view of the accounting world.

Or, follow the FAR, AUD, REG sequence before concluding with ISC, especially if you prefer to end on a section with potentially less overlap with the others.

Strategically ordering your CPA exam sections can play a pivotal role in your exam success. By considering your specialization and following the guidelines outlined above, you can navigate the CPA exam with greater confidence and efficiency. Remember, the journey to becoming a CPA is unique to each candidate, and these recommendations should serve as a guide rather than a rigid rulebook. Good luck on your path to CPA certification!