The CPA qualification is one of the most well known accounting credentials in the world. But one of the most common doubts students face is: Which CPA exam should I take first? The CPA exam has 4 sections: Auditing & Attestation, Financial Accounting & Reporting, Taxation & Regulation. And one discipline subject that you have to choose out of 3 options: Business Analysis and Reporting, Information Systems and Controls, Tax Compliance and Planning.
Since students can choose the order in which they attempt these exams, where to start from is an important decision. The right one can build your confidence and improve your chances of passing all the 4 exams. So, in this article we will see:
- What CPA means and why it is such a rewarding career
- Which CPA exam is the hardest?
- Tips on CPA where to start
What Does CPA Mean?
Before deciding which section to start with, let’s first understand what CPA means. A CPA is a professional licensed by state boards in the US to provide services like auditing, taxation and business advisory. It is not just an accounting qualification, it also shows expertise, trust and global recognition.
Why is CPA a good career? If you are wondering why so many students aim for this credential, the answer is simple: why CPA is a good career can be explained in 4 points:
- Global Recognition- The CPA is respected across countries, especially in MNCs.
- High Salaries – CPAs consistently earn more than non-certified accountants.
- Diverse roles- You work in auditing, taxation, consulting, risk management or leadership positions.
- Career Growth- Big 4 firms and global companies prefer CPAs for high level roles.
This is why thousands of accounting and finance graduates ask every year about CPA where to start and how to make the most of their preparation.
Which CPA exam is the hardest?
Many students want to know which CPA exam is the hardest before deciding where to begin.
- FAR- Financial Accounting & Reporting- It is known as the toughest due to its broad syllabus. It includes financial reporting standards, transactions and advanced accounting.
- AUD- Auditing and Attestation- It is considered as challenging because it tests application of auditing concepts and professional judgment.
- REG- Taxation and Regulation focuses more on US taxation, ethics and business law. Students find it tough because tax codes are detailed and they change frequently.
Most students agree that FAR is the hardest and then AUD. But difficulty can be subjective depending on your background and strengths.
CPA Where to start: Choosing your First Exam
Now, the main question is- Where to start CPA? Which exam should you take first? Here are three strategies that students follow:
- Start with your strongest area
If you are good at taxation- take REG first
If you like auditing and compliance- start with AUD
If you are strong in accounting- FAR will be more suitable for you.
- Start with the Hardest One
Since most students believe that the hardest exam is FAR, some prefer taking it first. The logic is: once you clear FAR and AUD, the remaining exams will feel a bit easier.
- Start with a Moderate Exam
If FAR or AUD is too much for you, REG can be the right starting point. Both are manageable if you dedicate enough time.
Additional Factors to Decide
Here are more points that will help you make the decision:
- Work Background- If you are already working in Audit, AUD makes sense as the first exam. If you are in taxation, start with Taxation and Regulation (REG).
- Study material- Check if you have updated resources, especially for newer subjects like BAR.
- Timeline- Plan the order so you can clear all four exams within 1 year.
- Confidence Level- If you need a motivational boost, pick the exam you feel the most comfortable with first.
Another important factor before choosing your first exam is knowing when the CPA exams will be held. The CPA exam is offered year round because of continuous testing. So, before you decide which paper to attempt first, check your study schedule and exam dates.
Pro Tips for CPA Exam Order
- Don’t Underestimate FAR- If you delay it too much, you will not have time.
- Use Overlap wisely- Many concepts in AUD and FAR connect. So, taking them one after another can save your time.
- Plan for balance- Mix tough exam and easy exam together to avoid burnout.
- Stick to your plan- Once you will make a proper plan, follow it instead of switching it completely.
Conclusion
Deciding which CPA exam to take first depends on your strengths, confidence and career background. While many people believe that FAR is the hardest exam and it should be taken first, others prefer starting with easier ones. The key is to understand what CPA means, when exams are held and align your prep with it. Remember that the answer to “why is CPA a good career?” is its recognition, salary and opportunities. So whichever exam you choose first, stay consistent, practice under timed conditions and pass all 4 sections.
Frequently Asked Questions [FAQs]
- Can CPA work in India?
Yes, CPAs can work in India. Many US based MNCs, Big4firms and global financial service centres in India hire CPAs for roles in auditing, taxation, compliance and consulting. Since India is a hub for outsourced finance operations, US CPA professionals are in high demand.
- Are CPA jobs in demand?
Yes! CPA jobs are in demand worldwide. CPAs are in demand in countries like US, Canada, India, UAE, Singapore and UK etc. Their demand is only rising because of complex concepts. MNCs now need professionals who understand US accounting standards.
- Are CPA and CA the same?
No, CPA and CA are not the same. CA stands for Chartered Accountant whereas CPA stands for Certified public Accountant. CPA is a US based qualification that is recognised in 170+ countries and CA is a country specific credential like ICAI in India. Both CPA and CA deal with accounting, auditing, taxation but they focus on different areas.
