The right order: FAR first

FAR has the most content and the lowest pass rate — tackle it first when your study momentum is highest. After FAR: AUD (builds on FAR concepts), then REG (standalone tax + law content), then BAR (business analysis — the most recently restructured section). Never take two sections simultaneously.

How to study for each section

FAR: Master journal entries and the conceptual framework first — everything else builds on them. AUD: Focus on audit risk model, internal controls, and report types. REG: Tax law changes frequently — use current-year materials only. BAR: Data analytics questions are new — practice interpreting tables and variance analysis, not just accounting entries.

Task-based simulations — the section most candidates under-prepare

TBSs make up 50% of your CPA score in FAR, AUD, and REG. Most candidates over-practise MCQs and under-practise TBSs. Allocate at least 30% of your study time to TBS practice in the final two weeks. Use the AICPA sample exam for the most realistic TBS experience.

10-week section plan (FAR example)

Weeks 1–2: Governmental and not-for-profit accounting. Weeks 3–5: GAAP — revenue recognition, leases, financial instruments. Week 6: IFRS differences and fair value. Weeks 7–8: MCQ review by topic — target 75%+ per topic before moving on. Weeks 9–10: Full mock exams, TBS heavy, identify weak areas and re-drill.