New Exam updates-What to study first?

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    I will be using Ninja only. I've always heard your should start with FAR since it has the most material and it feeds into the AUD material. However, the exams are about to update on July 1, 2021. I saw this advice from Becker.

    What is Becker’s guidance to CPA Exam students to help manage these new changes?

    Given the addition of newly testable content to the AUD and BEC exams, Becker recommends that candidates focus on passing these two exams as early as possible before July 1, 2021. The FAR and REG exams will both have less content after this date, so candidates should take those two exams in the second half of the year if possible.

    What do you think? Should I start with FAR or another section like AUD or BEC?


    I am not a proponent of letting content changes dictate the order of exams, with rare exceptions (back in the olden days – 2013 – you had to know two sets of AUD standards – I recommended people getting that out of the way first … FAR IFRS … 2011ish.) Some of you were in high school then. That's how old I am. 🙂

    FAR first.

    Jeff Elliott, CPA (KS)
    NINJA CPA Review
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