As a practical matter, passing the hardest section first alleviates some of the pressure to pass the remaining sections within the required eighteen month time frame. Psychologically, putting the hardest exam behind you can be a relief as well as a confidence builder. So, which section is the most difficult section to pass? Some students try to focus on their individual strengths and weaknesses, but the better strategy might be to defer to the experience of others and start with Financial Accounting and Reporting FAR.
The vast majority of students and instructors feel that the FAR section is the hands-down hardest and passing rates seem to back that up. Log in. Call Us. Business Skills. LOG IN. Have a question? Need help? Contact Us. Terms of Service. So, why am I right and all of the other people are wrong? There are a number of reasons why this is the best CPA strategy. First, if you take your strongest section first, you will most likely pass it.
You have no idea what that does to your motivation and confidence. When your score releases and you get that NASBA letter saying that you passed, all you will want to do is jump up and down.
Conversely, if you took the most difficult section first and failed it, your confidence and motivation will be shattered. After spending all that time studying this difficult topic and you still fail. Second, we already talked about losing the credit from a passed exam. You will have to retake a subject that you are familiar with. It should be pretty easy to retake it. Play to your strengths and ease into it by taking the section you feel most confident about.
Bryce Welker is a regular contributor to Forbes, Inc. As Seen On Forbes. We believe everybody should be able to make online purchases with confidence. So how do we actually make money? While this may influence which products we review and write about, and where they show up on the site, it absolutely does not influence our recommendations or guidance, which are formed by hundreds of hours of research and analysis.
Check out our partners here. I have received many emails asking which section of the CPA exam is the best to take first. If you are not already familiar with the 4 sections of the exam, please visit my CPA Exam Sections page to learn about them before reading any further as you will need this information to make the best possible decision.
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