The CPA Exam is evolving. Starting in 2025, candidates will face three Core sections—Auditing (AUD), Financial Accounting & Reporting (FAR), and Regulation (REG)—plus one Discipline section of their choice: Business Analysis & Reporting (BAR), Information Systems & Controls (ISC), or Tax Compliance & Planning (TCP).
It’s still a four-part exam, but the Core + Discipline model lets you tailor the journey to your own strengths and career goals. The first question every candidate now asks is:
“Which section should I take first?”
The answer depends on your background, mindset, and long-term strategy.
1. Financial Accounting & Reporting (FAR)
Why take it first?
FAR is the foundation of accounting. It covers everything from financial statements and consolidations to pensions, leases, and nonprofit accounting. Mastering FAR gives you a deep understanding of how financial information is created and reported—knowledge that supports all other CPA sections.
Why you might wait?
It’s the largest section, and the volume can be intimidating. If you’re balancing work and study, or you haven’t touched accounting in a while, it might make sense to build momentum with a lighter section before tackling FAR.
Pro tip:
If you’ve recently finished university accounting courses or have hands-on experience with financial statements, FAR first can help you ride that academic momentum before details fade.
2. Auditing & Attestation (AUD)
Why take it first:
AUD teaches how to evaluate financial statements and internal controls—essential for those working in audit, assurance, or compliance. The content aligns closely with professional experience in audit or internal controls, making it feel more practical than theoretical.
Why you might wait:
If you lack audit experience, concepts like sampling, assertions, or PCAOB standards may require more effort. However, it’s still a manageable first step for most candidates because of its structured, logical nature.
Pro tip:
Starting with AUD can also make your future ISC (Information Systems & Controls) discipline easier, since ISC builds directly on auditing concepts.
3. Regulation (REG)
Why take it first:
REG focuses on taxation and business law—areas that are rules-based and, for many, easier to study methodically. If you’ve taken tax courses or worked in tax preparation, REG can be an instant confidence booster. It also creates a smooth transition into the TCP discipline, which expands on the same foundation.
Why you might wait:
It’s a lot of memorization—tax rates, thresholds, and legal nuances. If you prefer conceptual learning, you might find REG more mechanical.
Pro tip:
REG is often considered the most straightforward of the Core exams. Many candidates choose it first to earn an early win and set a positive tone for the rest of their CPA journey.
1. Business Analysis & Reporting (BAR)
Why choose it:
BAR appeals to candidates who enjoy analysis, financial performance evaluation, and business strategy. It includes advanced accounting topics (some formerly in FAR) along with financial modeling, ratio analysis, and data interpretation. Ideal for those in financial reporting, FP&A, or corporate accounting.
Why it’s tough:
BAR is technical and analytical—no shortcuts. Without a strong FAR base, it can feel overwhelming.
Best strategy:
Many candidates take BAR after FAR, using their foundational accounting knowledge to excel.
2. Information Systems & Controls (ISC)
Why choose it: ISC focuses on technology, cybersecurity, and internal controls—skills that are becoming vital in modern accounting. It’s great for candidates in audit, risk, or IT-related roles.
Why it can be challenging:
For non-technical candidates, understanding systems architecture and cybersecurity principles may require extra time.
Best strategy:
Pairing ISC after AUD helps because both share similar risk-assessment frameworks and control concepts.
3. Tax Compliance & Planning (TCP)
Why choose it:
TCP dives deep into corporate and individual tax compliance, planning strategies, and entity taxation. It’s perfect for candidates working in tax firms or those who enjoy problem-solving within clear rules. TCP has become known as the “confidence booster” discipline because its content is familiar and highly practical.
Why it may not suit everyone:
If taxes and forms don’t excite you, TCP might feel repetitive.
Best strategy:
If you start with REG, TCP naturally follows—it feels like the “graduate level” of tax.
There’s no universal formula. Yet you can make a smart choice by considering three main factors: background, mindset, and momentum.
1. Play to Your Strengths
Start where you already have familiarity.
If you’re an auditor, AUD will click faster. If you’ve been in tax, REG or TCP may feel natural.
If you’re fresh out of university, tackle FAR while it’s still second nature.
The early confidence of passing your first section is priceless—it sets your study rhythm and mental tone for the rest of the exam.
2. Use the “Confidence vs. Challenge” Rule
There are
two common strategies:
The Confidence Approach:
Begin with a section you feel strongest in (like REG or TCP). Passing quickly fuels motivation.
The Challenge Approach:
Start with the hardest (usually FAR).
You’re mentally fresh, and getting the toughest part out of the way first can make later sections feel easier.
Both work—choose based on your personality.
Are you driven by momentum or by knocking out big obstacles early?
3. Think Career-First
Your discipline choice can align with your long-term career.
Want to move into financial management or controllership?
Do FAR , then BAR.
Interested in audit, IT, or risk? Do AUD, then ISC.
Passionate about tax and planning? Do REG, then TCP.
The beauty of the new exam model is flexibility: you can craft your journey around your professional identity.
4. Be Realistic About Your Schedule
FAR and BAR are content-heavy—best taken when you can dedicate consistent study time.
REG or TCP are better fits during busy work seasons. Plan your order around your lifestyle, not just the topics.
5. Leverage Blueprint-Aligned Resources
Whichever section you choose, the secret is structured study. JESCPA Notes are designed to guide you through each AICPA Blueprint task without overwhelming detail. Click the link to access more resources https://jescpa.learnworlds.com/courses.
They break complex topics into clear, concise lessons—ideal for candidates juggling work, family, and study.
No matter where you start, your study tools matter just as much as your section choice. That’s why resources like JESCPA Notes were designed—to break down each CPA exam blueprint into focused, digestible chapters. Instead of drowning in massive textbooks, you can zero in on what matters most and actually retain it.
Many candidates find that having clear, concise notes aligned to the exam structure helps them not only study faster, but also stay motivated when the pressure builds.
Whichever section you choose to start with, the key is to commit and move forward. Passing your first exam is a huge milestone—it builds momentum, confidence, and belief in yourself.
- Play to your strengths.
- Use strategic resources.
- Celebrate every small win.
Remember: every CPA before you has faced this same decision, and there’s no wrong answer. What matters is that you take the leap, stay consistent, and keep going.
You’ve got this. The CPA letters are closer than you think.
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