What is the easiest CPA Exam to take first?

Asked by: Sidney Hauck  |  Last update: January 19, 2026
Score: 4.2/5 (33 votes)

Since the 18-month rolling window you have to pass all 4 CPA Exam sections doesn't begin until you pass your first section, by taking FAR first, you could have all the time you needed to study stress-free. Additionally, BEC is considered the easiest CPA Exam section.

Which CPA Exam is best to take first?

Generally, it is recommended to take the FAR exam first. This is because it is the most information-dense exam, so by clearing FAR first, you can easily clear remaining three with in your 18 month window.

What is the easiest CPA test?

In 2021 and 2022, the CPA rates show that more candidates passed the BEC section than any other, with FAR having the lowest CPA Exam pass rates across the board. Thus, you may conclude that FAR is the hardest section to pass and BEC was the easiest.

In what order should I take the new CPA Exam?

If your choice is ISC, we suggest taking the exams in this order: AUD, REG, ISC, and FAR. For those opting for Tax Compliance and Planning TCP, the advised sequence is: AUD, REG, TCP, and FAR. Wondering how the Uniform CPA Exam is structured?

Should I take reg or tcp first?

If you choose Tax Compliance and Planning (TCP), you might want to take REG first to reinforce your tax knowledge. Choosing an exam order that complements your discipline section can streamline your study process and make the transition between sections smoother.

2024 CPA Exams: Which Section to Take First?

36 related questions found

What CPA discipline is the easiest?

Information Systems and Controls (ISC) is seen by many as the easiest of the discipline sections. ISC focuses on information systems, data management, cybersecurity, and internal controls.

Is TCP hard for the CPA Exam?

Tax Compliance and Planning (TCP)

Don't get me wrong, the TCP CPA Exam is significantly more challenging than the REG Exam as it will cover more advanced tax topics and some additional specialty tax areas and financial planning.

Which CPA exam is the hardest?

How hard is the FAR CPA exam? The FAR section of the CPA Exam is hard because it's the most comprehensive of the 4 exam sections, and it has a lot of math questions that are mentally taxing to get through. It has the lowest pass rate of all 4 exam sections and is considered the hardest CPA Exam section.

Should I take reg or far first?

After conquering AUD, you'll be well-equipped to tackle the second leg of your journey: the Financial Accounting and Reporting (FAR) section and then the Regulation (REG) section.

How to pass CPA exam first try?

6 Tips to Help You Pass the CPA Exam in the First Attempt
  1. Create a Study Timetable.
  2. Test Your Knowledge.
  3. Apply For Accommodations If You Need Them.
  4. Use Your Exam Time Wisely.
  5. Take the Exams in the Right Order.
  6. Find a CPA Exam Tutor.

Which state is easiest for CPA?

Colorado's (CO) CPA exam requirements are possibly the most advantageous of all the states. It does not require 150 hours to sit. With no requirement to be a US Citizen, a resident of CO, or a certain age, it makes Colorado one of the easiest states to sit for the CPA exam and become licensed.

Which is the easiest exam to pass?

List of Top 10 Easiest Government Exams to Crack in India
  • SSC CHSL.
  • Rajasthan Patwari.
  • UPSC Civil Services (IAS) Prelims.
  • IBPS RRB Assistant.
  • Delhi Police Constable.
  • Postman Mail Guard.
  • Income Tax Department.

Which CPA Exam has the lowest pass rate?

CPA Exam sections—hardest to easiest
  • CPA Exam sections—hardest to easiest.
  • Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate. AUD and REG tend to be middle of the road. ...
  • Scoring weights. ...
  • Scoring Weights by Section.

How many people pass the CPA the first time?

About half of the individuals who take the CPA Exam don't pass on their first attempt. According to the AICPA, the national average pass rate is 45-55%. Cumulative pass rates reported by the AICPA for the calendar year 2021 show that FAR had the lowest pass rate at 44.54% and BEC had the highest pass rate at 61.94%.

What is the best day to take the CPA Exam?

No testing day performs statistically better than any others, but weekends are always going to fill up faster than weekdays. We recommend you either schedule the CPA Exam on a non-workday or take the day off from work. This keeps you from carrying work-related stress with you into the testing center.

Is the CPA Exam harder now?

Is the CPA exam harder than it used to be? Yes, the CPA exam is just as hard today as it was 30 years ago. Although the AICPA makes changes to the CPA exam every year, they make a conscious effort to maintain the professional standards and level of difficulty.

What is the best CPA Exam to take first?

What section of the CPA exam should I take first? Most experts recommend starting with FAR, as it's the most challenging and covers extensive financial accounting material.

What is the becker bump on reg?

This Becker Bump refers to the lift in your actual CPA Exam scores when compared to your simulated exam scores, after preparing with Becker CPA Exam review.

What is the hardest part of the far CPA Exam?

You will also be asked to write cash-flow, comprehensive-income, and changes-in-equity statements. Pension, bond and stockholder equity problems have been cited as among FAR's most difficult.

How many times can I fail the CPA Exam?

Unlimited Retakes: You can retake the CPA exam sections as many times as needed. However, you must pass all sections within 18 to 30 months after passing the first section.

Is the CPA harder than the bar?

Yes, the CPA Exam is harder than the Bar Exam.

Both the CPA Exam and the Bar exam are notoriously difficult exams that require months of rigorous study and cover very different material. However, if you look at just the exam pass rate for first-time takers, then the CPA exam is harder, with only a 14 - 20% pass rate.

Has anyone gotten a 100 on the CPA Exam?

Any score of 75 or above on the scaled score of 0 to 99 is considered passing. Has anyone gotten a 100 on the CPA exam? It is highly unlikely for anyone to score a 100 on the CPA exam.

Is bar or TCP easier?

In review and analysis of candidate performance across Discipline Exam sections in the 24Q1 testing window, the AICPA and the Board of Examiners noted TCP candidates were generally better prepared to take TCP than the BAR candidates were to take BAR and ISC candidates were to take ISC.

How many weeks to study for TCP?

While there is not a set amount of study time that guarantees a passing score on the TCP CPA Exam, it will take you roughly six weeks to get through the TCP CPA Exam study material assuming a 20-hour-per-week study schedule. Every candidate will move through the material at a different pace.

Is TCP harder than REG?

Is TCP harder than REG? The TCP discipline is an extension of the REG Core Section. However, its relative difficulty will depend on your comfort level with the covered topics and how well you prepare. Because TCP builds on REG, we suggest preparing for it after you have completed REG.