Study Strategy
FAR vs AUD vs REG: Which CPA Section Should You Study First?
By SimplyCPA · 27 September 2026 · Updated 11 October 2026
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- FAR first: The broadest section with the lowest pass rate (about 42% in 2025); its content supports AUD and BAR.
- AUD first: Largely standalone and judgement-heavy (about 48%); a good start if you're an auditor or a CA with audit experience.
- REG first: Highest Core pass rate (about 63%); best if TCP is your Discipline or you work in US tax.
- Pair with your Discipline: FAR → BAR, REG → TCP; ISC pairs naturally with AUD.
- What matters more than order: Start with the section where you have the most momentum, and keep moving — the 30-month credit window rewards steady progress.
The three Core sections compared
| FAR | AUD | REG | |
|---|---|---|---|
| Focus | US GAAP financial reporting, including governmental and not-for-profit | Audit process, ethics, attestation, reporting | US federal tax, business law, ethics |
| Format | 50 MCQ, 7 TBS | 78 MCQ, 7 TBS | 72 MCQ, 8 TBS |
| Skill emphasis | Application and analysis (calculations, entries) | Remembering, understanding and judgement — the only section testing evaluation | Application (computations) and rules recall |
| 2025 pass rate | About 42% | About 48% | About 63% |
The case for FAR first
- It's the largest body of material — getting it done early removes the biggest risk to your credit window.
- Financial reporting concepts underpin AUD (what you're auditing) and BAR (advanced reporting).
- Your motivation and study energy are usually highest at the start.
The case for AUD first
- Auditors and CAs with audit experience often find AUD's logic familiar.
- It's less dependent on other sections, so it works as a confidence-building first pass.
- Pair it with ISC if you're choosing that Discipline — SOC reports and IT controls overlap.
The case for REG first
- It has the highest Core pass rate.
- If your Discipline is TCP, taking REG first and TCP next lets you reuse tax knowledge immediately.
- Tax professionals in US outsourcing roles see REG topics daily at work.
Sequences that work
| Your background | Suggested order |
|---|---|
| Indian CA or audit professional | AUD → FAR → BAR or ISC → REG |
| Financial reporting / controllership | FAR → BAR → AUD → REG |
| US tax professional | REG → TCP → FAR → AUD |
| IT audit / risk | AUD → ISC → FAR → REG |
Schedule around the Discipline windows
Discipline sections can only be taken in January, April, July and October. Plan Core sections around your chosen Discipline window rather than the other way round, and remember there's no testing from July 1 to 11, 2027, during the platform change.
The real rule: most boards give you 30 months from your first passing score. The order matters less than finishing within it — pick a sensible start and keep momentum.