FAR vs AUD vs REG: Which Should You Start With?

The case for FAR first

FAR is the broadest Core section and shares a lot of foundational content with BAR. Starting here builds a base that makes AUD (which frequently references financial statement concepts) and your Discipline section easier later.

The case for AUD first

AUD's content is less overlapping with the other sections, so momentum from studying FAR won't carry over as directly — some candidates prefer to get AUD done early while motivation is highest, since it's a genuinely standalone body of knowledge.

The case for REG first

If you're planning to take TCP as your Discipline, doing REG first (and TCP shortly after) lets you carry tax knowledge forward while it's fresh, rather than letting months pass between related content.

What actually matters more than order

Consistency beats the "optimal" sequence. A candidate who studies steadily for whichever section they started with will usually outperform one who keeps restarting to chase a theoretically better order. Pick a reasonable starting point (FAR or AUD, most commonly) and commit.