first-cpa-exam-section
first-cpa-exam-section

One of the most popular questions we hear from CPA candidates is, “which CPA exam section should I take first?” That’s a great question. Sè vo ùn digià sapè ciò chì li quattru parti di l 'esame CPA sò, tu avissi a leghje u mio articulu circa la e rùbbriche di u esame CPA; it will give you more information about each all four sections. Di cunsiguenza, this post will make a little more sense and help you decide which to choose.

Chi dicìanu, cugliera u dirittu parte esame CPA à piglià a prima hè una grande decisione. Si pò dinù dì la diffarenza trà passava lu esame in u tempu, o avè à passà qualche parechje volte. A Canzona di pinghje certi di i tiurii pupulare ci fora poi ti dugnu u mio parè.


Take the Hardest Section of the CPA Exam First

You’ve probably heard this from your professors, co-workers, or even your CPA exam review course. Tons of people give this advice. On the surface it sounds good, diritta? Get the hardest CPA exam part out of the way first. Then you won’t have to deal with it later. That makes sense, except it doesn’t consider how the Certified Public Accountant exam works as a whole.

All four sections of the exam have to be passed in an 18-month testing window. dunque, if you don’t pass all of them in 18 mesi, the first section that you studied so hard for will drop off and expire.

So let’s say you have a difficult time with Regulations. You decide that you are going to knock that one out first. You study your hardest for several months and take it for the first time. Purtroppu, you get the dreaded 74 and you have to take it again. This time you get serious and double down on your CPA review. You studià volte cusì dura è voi passari lu cù un partitura di 80.

Avà viloci-avanti 17 mesi. You are getting ready to take your last section of the CPA examination. Vi pari d'essa esse facile, cusì vi studià à pena di lu è voi curanu. Avà ùn ci hè micca tempu à retake, è u vostru gratitùdine bæbl hà abbandunatu. Avà avete à retake u vostru rùbbrica più difficiule. Face chì à u sensu? Wouldn’t you rather retake your easiest section instead?


Your First Section of the CPA Exam Should Be Your Most Confident Subject

U to primu rùbbrica esame deve esse u sughjettu chì vi sentu u più cunvinta cù. Stu hè differente per ognunu. Per esempiu, if the last two classes you took in college were business law and federal taxation, REG would be a pretty obvious first choice. The material is still fresh in your mind and it shouldn’t take too much effort to study. You’d basically be reviewing all the financial management information you just learned during the last semester.

If you are fresh out of school, you should focus on the subject that comes most easily to you. Per esempiu, some people are just really good at memorizing legal information and weird tax codes. If you are one of these anomalies, REG would also be a good first choice for you. O sinnò, experts in economic concepts will want to prioritize the Business Environment and Concepts (BEC) section as their first.

If you aren’t fresh out of school and you don’t have an innate ability to memorize financial accounting information, you could look to your work. Per esempiu, if you are an auditor, Frutticultura è Attestation (idéale) would be a wise first choice.

U puntu hè chì a vostra prima esame CPA duvia esse qualcosa chì vi sentu cunvinta cu è serà assai più fàciule per voi à priparà per e passanu.


Why Should You Take This Section First?

So, pirchì sugnu I dritta è tutte e di l 'àutri pirsuni sunnu sbagghiatu? Ci sò un numeru di ragiuni pirchì chistu è lu megghiu stratiggìa CPA.

Primu, s'è tù piglià u vostru sizzioni cchiù forti prima, vi sarà più prubabile passà lu. You have no chjamemu ciò chì face di u vostru mutivazioni e canusciri. When your score releases and you get that NASBA letter saying that you passed, tutti i vo vi vulete fà hè friscalette, su e giù. It’s exciting and gives you the energy to walk into that Prometric center and take on the next set of multiple-choice questions.

Conversely, if you took the most difficult section first and failed it, your confidence and motivation will be shattered. After spending all that time studying this difficult topic and you still fail. You most likely won’t be that motivated to continue.

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Sicondu, we already talked about losing the credit from a passed exam. If you take your strongest section first and lose it, it won’t be fun, but it also won’t be devastating. You will have to retake a subject that you are familiar with. It should be pretty easy to retake it.

I hope this helps make up your mind. Believe me. It makes way more sense to start strong subjects. Once you pass the first section, you’ll be ready to take on the whole exam.

Kenneth W. Boyd

Kenneth W. Boyd is a former Certified Public Accountant (CPA) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, Conti, Préparer publicani è College Prufissuri. oghje, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.