Most CPA exam candidates debate which section of the CPA exam to start with, and for good reason. The first section you take will set the tone for the rest of your CPA exam journey, and a failed first section can be a huge blow to your self-confidence and motivation. If you want to be smart with your time, give yourself the best chance of passing all four sections of the exam your first time through, then this post for you.
Even if you think you already have and idea of which section to start with, I still think you’ll find this post worthwhile as I’m going to break down the most common strategies to consider, give you the pros and cons of each, and let you know what types of CPA candidates I think each approach is best suited for.
While some folks claim to know the absolute best order to take the exams, I’m here to tell you that there’s really no such thing because everyone is different, including you.
Everyone taking the exam has a different combination of strengths / weaknesses, experience, preferences, risk tolerance, and other commitments that they’ll be juggling as they take the exam that there really isn’t a one-size-fits-all approach I can suggest.
Since you’re the only one who truly knows your complete situation, my goal is to help you consider all options and make the choice that’s the best fit for you.
Contents
Getting Started
To get the most value out of this post, you should already have a rough idea of which sections you think will be more difficult or easier than the others. In case you need a refresher on the 4 different sections of the CPA exam, please check out the CPA Exam Blueprints here for more info. If you still need some help deciding which exam sections will be more or less difficult, be sure to also check out my other post where I discussed this very topic!
3 Things to Consider When Deciding Your CPA Exam Order
Before you even begin to think about which exam to take first, there several things you should take into account beforehand so that you can make a choice that really works for you.
How Much of a Self-Starter Are You?
Let’s face it, some of us are more naturally self-motivated than others. Since much of the CPA exam prep journey for most people is through self-directed learning, it will be up to you to schedule your time appropriately and hold yourself accountable throughout the process. It’s worth considering just how easy or difficult it’ll be for you to make and stick to a consistent study schedule throughout the process, and particularly for that first section.
How Long Have You Been Out of School?
If you’ve graduated from college within the last year or two then you may still be accustomed to the demands of a rigorous study schedule and taking timed exams, which can be to your advantage. On the other hand, if you’ve been out of school for a while and haven’t needed to study or take timed exams several years, then it’s possible you may be a bit rusty and need a little more time to get into the swing of things.
Do You Have the Right CPA Review Course?
This might seem like a silly question if you haven’t even started your exam prep yet, but having the right CPA review course can make a big difference when it comes to setting and sticking to a successful review schedule. Some courses include some nice tools that will help you with setting a schedule and budgeting time for studying while some others don’t.
From a style and delivery perspective, having a review course that doesn’t align with your learning style can be frustrating and hinder your motivation throughout your entire journey. Most of the review courses out there offer free trials to test things out for yourself so make sure you give some a try and find a course that works for you.
Common CPA Exam Order Strategies
Now that we’ve taken a few of those things into account, I’m now going to break down the 3 main strategies you can choose from and give you my thoughts on the type of candidate that each might work well for. While there are 4 sections of the CPA exam and theoretically 4 possible options as to which exam you can take first, there’s really 3 main routes you can go:
- The “Toughest” Exam First Strategy
- The “Easiest” Exam First Strategy
- The Middle-Ground Strategy
Let’s see what each strategy is all about:
The “Toughest Exam First” Strategy
This very well might be the most popular strategy out there and happens to be the one I used during my own exam prep. The logic behind this strategy is based on the AICPA’s 18 month rule, which says that you need to pass all four sections of the exam within an 18 month window. By taking the toughest exam right out of the gate, you’ll be able to take your time on that first one and more thoroughly prepare without having the added stress about using up your 18-month “shot-clock”, since the 18 month window doesn’t technically start until you’ve passed your first section.
If you pass your “toughest” exam first, you’ll give yourself the biggest possible confidence boost for the rest of your journey. Knowing that you’ve already tackled the toughest section will serve as great motivation for the remaining sections and remind you that you really can do this thing!
I think this approach works great for people who are natural self-starters, tend to be more organized and/or are easily able to lock in and focus when preparing for exams. It’s also a nice approach for folks who are able and willing to invest a little extra time studying for their first exam to make sure you have a solid grasp of the material and can develop a solid, dependable study routine.
As great as it sounds, this approach isn’t for everyone. If you tend to have a hard time holding yourself accountable and/or have been out of school for a while, then you may be setting too high of a bar for yourself by going this route. Plus, in the off chance that you can’t pass the remaining 3 sections within the 18 month window, you’ll have to study and retake your toughest section all over again (Ouch!). If that sounds daunting, it might be worth looking at another approach.
The “Easiest Exam First” Strategy
As popular as the Toughest Exam Strategy is, perhaps you’re a bit surprised to hear that the exact opposite approach is almost just as popular! While none of the CPA exam sections are truly easy, I think you get the idea here. By taking your “easiest” exam first, you give yourself the highest chance of a quick win by passing your first exam. You can then build upon the experience and confidence boost that comes along with it to knock out the remaining exam sections.
While this strategy misses out on the one of the main benefits behind the “Toughest Exam Strategy” with respect to the 18 month rule, the truth is that for many candidates the 18 month window ends up being more than enough time to pass the remaining sections of the exam. If you don’t expect the 18 month window to be a problem for you, then this may be a great route to take.
A huge benefit to this strategy is that, if done successfully, it could also the most efficient path to passing all four sections of the exam. Why? Because studying for the CPA exam is a completely different beast than what most people are used to, and you’re likely to study a little less efficiently on your first exam vs. your last one.
By taking the exam that theoretically requires the least amount of studying up front, you can fine tune your exam prep approach much earlier in your overall CPA exam journey (from an overall hours studied perspective) based on what works for you and what doesn’t, shaving valuable time off of those remaining exam sections in the process.
I think this approach is a great option for folks that are extremely busy and truly need to make the most of their study time. It’s also a great approach if you’ve been out of school for a while and aren’t accustomed to the grind of an extended study schedule or whose time management skills in an exam setting may be a little rusty.
The ease of going through a more manageable section of the exam first can be just what it takes to get you one the right path to passing all four sections your first time through!
The Middle-Ground Strategy
As you might expect, this strategy lies somewhere in the middle of the previous two. Instead of deciding between taking either the “Toughest” or “Easiest” exam first, you can also choose to start with a section that you feel will present a more moderate level of difficulty. Not the easiest, but not the most difficult either.
By going this route you’ll get a mix of the pros and cons from the other two strategies. You’ll probably have a higher chance of passing and with hopefully less time and effort vs. if you were to take your “Toughest” section first.
Knowing that you passed a challenging section and knowing that your easiest section is yet to come can be a great confidence boost. Of course, you’ll get slightly less of the efficiency benefits from the “Easiest” exam strategy and miss out on some of the 18 month rule benefit of the “Toughest” exam first strategy. With this strategy you’re hedging your bets: the highs won’t be as high, but the lows won’t be as low either.
This more balanced approach can really work well if you have recent experience with the subject matter, either through school or your job, because it can make it easier to get in the habit of studying and you can be more efficient with your time vs. starting with another section.
Bottom Line
Which section of the CPA exam should you take first? Ultimately, you should choose the strategy that appeals to you the most and that you believe gives you the best chance of passing not just that first section of the CPA exam, but of staying committed to becoming a CPA and passing all four parts. Remember, that’s the only thing that matters!
I hope this post helped you a ton or at least gave you lots to think about. If you think this has been helpful or have any other tips or advice then I’d love to hear from you. Feel free to leave a comment, email me or share this advice with anyone else who you think might find this helpful. Best of luck on the Exam!
