Best Order to Take CPA Exam: 2026 Guide
Best Order to Take CPA Exams in 2026: FAR, AUD, REG, BAR, ISC or TCP?
The best CPA exam order for most Indian students is FAR first, then the Discipline section linked to your career goal, then AUD and REG. Tax-focused candidates may take REG before TCP, while technology-focused candidates may pair AUD with ISC.
Key takeaways on CPA exam order
- FAR is the best first section for many candidates because it supports BAR, AUD and several accounting topics.
- REG first can work for tax professionals who plan to choose TCP.
- AUD before ISC can work for candidates with audit, controls or IT audit exposure.
- The CPA Exam has three Core sections and one Discipline section, all four hours each.
- Use Surgent CPA through Eduyush if you want adaptive study planning and section readiness tracking.
Table of contents
What is the best order to take CPA exams?
The best CPA exam order is usually FAR first, then BAR, ISC or TCP depending on the Discipline chosen, followed by AUD and REG. This sequence works because FAR builds the accounting base, the Discipline section uses fresh related knowledge, and the remaining Core sections can be handled with focused practice.
| Candidate type | Recommended CPA order | Why this order works |
|---|---|---|
| Most Indian students | FAR, BAR or ISC or TCP, AUD, REG | FAR creates a base for reporting, audit and analysis topics. |
| Tax professionals | REG, TCP, FAR, AUD | REG and TCP share tax logic, so the learning overlap is useful. |
| Audit professionals | FAR, AUD, ISC, REG | FAR supports financial statement knowledge, and AUD supports control concepts. |
| FP&A or reporting professionals | FAR, BAR, AUD, REG | BAR builds naturally on FAR and suits analysis-heavy roles. |
How is the CPA Exam structured in 2026?
The CPA Exam has three required Core sections and one Discipline section selected by the candidate. Each section is four hours long, making the CPA Exam a 16-hour assessment. Candidates must pass AUD, FAR, REG and one of BAR, ISC or TCP.
The AICPA CPA Exam guide lists AUD, FAR and REG as Core sections and BAR, ISC and TCP as Discipline options. AICPA also states that candidates must score a minimum of 75 on each CPA Exam section.
| Section | Type | Best suited for | Order note |
|---|---|---|---|
| FAR | Core | Accounting and reporting foundation | Usually best first section. |
| AUD | Core | Audit, assurance and controls | Good after FAR or before ISC. |
| REG | Core | Tax and business law | Good before TCP for tax candidates. |
| BAR | Discipline | Reporting, analysis, advisory | Take after FAR. |
| ISC | Discipline | Systems, controls, IT audit | Take after AUD if possible. |
| TCP | Discipline | Tax planning and compliance | Take after REG. |
What is the best CPA exam order for Indian students?
For most Indian students, FAR first is the safest choice because Indian accounting education gives a base in financial reporting, but the CPA Exam tests US GAAP depth and simulations differently. FAR also supports BAR and strengthens confidence before audit and tax sections.
Students should also read FAR CPA Exam, CPA syllabus and CPA pass rates before locking their sequence.
AICPA’s latest scoring page shows 2026 Q1 pass rates of 43.46% for FAR, 47.80% for AUD, 66.65% for REG, 41.30% for BAR, 66.79% for ISC and 79.28% for TCP through the AICPA scoring and pass rates page. These numbers do not mean one section is easy for every student, but they help candidates understand relative risk.
Which CPA exam order is best for BAR, ISC and TCP?
The best CPA order changes after choosing the Discipline section. BAR usually pairs with FAR, ISC usually pairs with AUD, and TCP usually pairs with REG. Candidates should not choose a Discipline only because its pass rate looks high; it must match background and career intent.
| Discipline choice | Best exam sequence | Best for |
|---|---|---|
| BAR | FAR, BAR, AUD, REG | FP&A, reporting, advisory, controllership and Big 4 accounting advisory. |
| ISC | FAR, AUD, ISC, REG | IT audit, controls, risk, systems and assurance roles. |
| TCP | REG, TCP, FAR, AUD | Tax professionals, US tax teams and candidates already strong in tax. |
For a deeper Discipline decision, use Eduyush’s BAR vs ISC vs TCP guide. Students who want a self-study route should also compare CPA study materials and CPA books.
What is the best CPA exam order for working professionals in India?
Working professionals should choose an exam order that reduces context switching and protects their calendar. A 9 to 12 month plan works better than random booking. The best sequence is the one that matches work exposure, weak areas, study hours and busy-season constraints.
Suggested 12-month CPA order for working candidates
- Months 1 to 3: FAR or REG, depending on your strongest base.
- Months 4 to 6: Discipline section while related knowledge is fresh.
- Months 7 to 9: AUD, with heavy MCQ and simulation practice.
- Months 10 to 12: Final Core section and retake buffer if needed.
Surgent CPA Review can support this approach because its official page lists predictive AI technology, ReadySCORE, access to all six sections and unlimited access until pass through Surgent CPA Review. Eduyush offers Surgent CPA through Eduyush at regional pricing for Indian students.
Common mistakes when choosing CPA exam order
The biggest CPA exam order mistakes are postponing FAR for too long, choosing a Discipline only because of pass rates, leaving long gaps between sections and booking exams without checking eligibility or NTS validity. A good order should reduce risk, not just look motivational.
- Do not choose TCP only because recent pass rates are high if tax is weak.
- Do not choose BAR without comfort in financial reporting and analysis.
- Do not choose ISC only because it appears shorter if controls and technology are unfamiliar.
- Do not delay FAR until the end if reporting is your weakest area.
- Do not book all sections without a study plan, work calendar and retake buffer.
Build your CPA exam order with Surgent
Surgent helps students identify weak areas and track exam readiness. Through Eduyush, Indian students can access Surgent CPA at regional pricing and plan a realistic CPA section sequence.
CPA exam order FAQs
Which CPA exam should I take first?
Most candidates should take FAR first because it builds a base for reporting, simulations, BAR and audit-related financial statement knowledge. However, tax professionals who plan to choose TCP may start with REG if their tax background is stronger.
Should I take FAR or AUD first?
FAR is usually better before AUD because audit questions often require financial statement understanding. AUD first can work for audit professionals, but candidates without strong accounting depth may find AUD concepts harder without FAR preparation.
Which CPA Discipline should Indian students choose?
Indian students should choose BAR for reporting and advisory roles, ISC for IT audit and controls roles, and TCP for US tax or tax planning careers. The choice should match background, job target and study comfort, not only pass-rate data.
Is REG easier than FAR?
Many candidates find REG more rule-based than FAR, but that does not make it easy for everyone. FAR covers a wider accounting base, while REG needs tax and business-law accuracy. The better first section depends on the candidate’s background.
Can I change my CPA Discipline section?
Candidates should check current state and exam rules before changing a Discipline. Surgent’s official CPA Review page states that its course includes access to all six exam sections and allows discipline switching within its product features.
Author
Written by Vicky Sarin, Eduyush. Eduyush supports CPA candidates with eligibility guidance, state selection, exam planning and Surgent CPA Review access.
Leave a comment