Which CPA Section Should I Take First?

Five quick questions. Returns a recommended starting section under the 2024 Evolution blueprint (3 cores + 1 discipline).

1. Which best describes your professional background?
2. How recently did you finish your accounting coursework?
3. Which content area do you feel strongest in right now?
4. Which discipline are you planning to take?
5. How tight is your timeline to your first sit?

The 2024 Evolution structure, in one paragraph

Under the AICPA's 2024 Evolution model you take three core sections — AUD, FAR, REG — and pick one discipline from BAR, ISC, or TCP. The discipline is permanent on your CPA record but does not restrict the kind of work you can do as a CPA. Most candidates start with one of the cores; the discipline is usually saved for last.

Common starting strategies

  • FAR firstif you're fresh out of an accounting program — the content is freshest in your head. Also the most-failed section, so getting it done first relieves the credit-window pressure.
  • AUD firstif you've worked in audit at a public-accounting firm and have applied internal-controls knowledge. Conceptually dense but lower computation load.
  • REG firstif you're strong on tax — fewer calculations than FAR, and tax content rewards heavy MCQ drilling.
  • Discipline first is uncommon but reasonable if you have deep domain experience (e.g. a tax practitioner taking TCP first to build momentum).