When should I take FAR?
Pass rates aside, there are some who consider the FAR section of the CPA Exam the easiest exam section because the content best reflects common college accounting coursework. Therefore, current students or recent college grads who have information from their classes still freshly available may want to take FAR first.
CPA candidates who have been out of school a little longer can also benefit from taking the FAR CPA section first. The AICPA requires candidates to pass four (three core and one discipline) sections of the CPA Exam in a rolling 30-month period. This means that once you pass your first section, you’ll have 30 months to pass the other three. Because the clock doesn’t start ticking until you pass a section, it can be advantageous to pass FAR first, as it often requires more study time than any other section, and none of that extra time would be included in your 30-month window.
Furthermore, the CPA FAR material overlaps with that of the other two core sections, so beginning your studies with FAR will give you a head start on your studies for AUD and REG.
Despite these advantages, FAR is regarded as the most difficult CPA Exam section by the majority of candidates. You can clear a major hurdle by tackling FAR first, but it’s entirely reasonable to build your confidence and your base of knowledge by starting with another section.
