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The Best CPA Exam Order for 2026 (Still F.A.R.T.?)
06 Nov 2025
CPA Exam Study Tips
Every year, I get asked, “What’s the best CPA Exam order for (insert year)?”
I've been doing this full-time since 2010, so I’ve answered this question more times than I can count. At this point, I’m the guy on the CPA Exam forum who’s been around forever, and that’s fine by me.
So, let’s talk about it. What’s the Best CPA Exam Order for 2026?
After all the changes in the CPA Evolution and the 2024 Blueprint updates, the question is as relevant as ever. The exam has shifted toward testing more practical skills and technology-driven content, but the underlying strategy of which section to take first still matters. Passing all four sections requires both strategy and stamina, so the order you choose can be the difference between cruising through and burning out halfway.
Here’s my take on the Best CPA Exam Order for 2026, the classic F.A.R.T. approach (FAR, AUD, REG, Discipline) still holds strong.
Start with FAR
Financial Accounting and Reporting (FAR) is still the beast of the CPA Exam. It’s the hardest, the longest, and the most comprehensive section. But that’s exactly why you should start with it.
When you’re fresh, motivated, and running on that “I just started studying” energy, FAR is where you want to put that effort. You’re learning the foundation of accounting: the conceptual framework, government accounting, leases, consolidations, and financial reporting standards that will tie into the other sections later.
FAR is the mountain. Conquer it first, and the rest of the exam won’t feel as intimidating. If you wait until the end, your motivation might be running low, and FAR will chew up your time and energy. Start strong, start with FAR.
Move to AUD
Next up is Auditing and Attestation (AUD). The beauty of this move is the overlap with FAR. You’ll see financial statement concepts and assertions that directly build on what you’ve already mastered. Topics like internal controls, risk assessment, and evidence tie into financial reporting, making the transition smoother.
AUD also helps solidify your professional mindset. It’s about judgment, ethics, and understanding how to evaluate evidence, skills you’ll use every day as a CPA. Taking it second keeps you in “analytical mode,” while your FAR knowledge is still fresh.
Some candidates flip these first two, but for most people, FAR before AUD is still the best CPA Exam order.
Then Take REG
Once you’ve handled FAR and AUD, you’re officially in the groove. You understand the testing format, you’ve built solid study habits, and your confidence is growing. That’s when it’s time to move on to Regulation (REG).
REG is tax-heavy, but it’s also loaded with ethics and business law. Many candidates dread this one, but after you’ve already passed two sections, it becomes more manageable. You’ll be able to focus on memorization and application without feeling overwhelmed.
If you have a background in tax or business law, this one might even feel like a breather. But if not, don’t worry, it’s still easier to handle at this point than starting with it cold.
Finish with Your Discipline
Finally, the Discipline section. Under the CPA Evolution model, you choose one of three:
- BAR (Business Analysis and Reporting)
- ISC (Information Systems and Controls)
- TCP (Tax Compliance and Planning)
At this stage, you’ve already proven you can pass the core exams. The Discipline is where you focus on your strengths or career goals.
There are three main approaches to choosing your Discipline:
- Pick the highest pass rate
- Pick the one that interests you most
- Pick the one that aligns with your career path
If you’re going into audit or advisory, BAR or ISC makes sense. If you’re leaning toward tax, TCP is the obvious choice.
Personally, I recommend choosing either the one that interests you most or the one with the highest pass rate. The “highest pass rate” method might feel like gaming the system, and honestly, it kind of is, but your goal is to get licensed, not to prove a philosophical point. That said, the AICPA adjusts things over time, so don’t expect the easy route to stay easy forever.
Get in, get out, and get your CPA license. Then go specialize in what you love.
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The Bottom Line
So, what’s the Best CPA Exam Order for 2026?
It’s still F.A.R.T.
FAR → AUD → REG → Discipline
This order gives you the strongest foundation, builds momentum, and lets you finish on a note that matches your strengths or interests.
Of course, there’s a small group of people who swear by the “FAIR” approach (FAR, AUD, ISC, REG) since they like finishing with a lighter section. It’s not a bad strategy, but I’ve seen the F.A.R.T. method work for the vast majority of candidates.
At the end of the day, the best CPA Exam order is the one that helps you stay consistent, focused, and passing.
Get in. Get out. Just Pass.
Then go be an expert in your field.
In summary: F.A.R.T. This is still the way.
To Your Success,
Jeff Elliott, CPA (KS)
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