A realistic CPA study plan sequences the four sections over roughly 12 to 18 months, around 300 to 400 total hours. A widely used order is FAR first, then AUD, then REG, then your chosen Discipline - clearing the broadest section before the rolling credit window starts and pacing the rest so the calendar never works against you.
This is a free, plain-English CPA exam study plan you can adapt to your own start date and state board. It covers how many sections you sit, the order to take them, how long each one needs, and how to manage the credit window so you never lose a section you have already passed. The AICPA blueprints and your state board are the authoritative source for current rules.
Step 0 - Confirm eligibility before you book
Because the CPA is a state licence, your board sets the entry rules before any study plan matters. Most commonly that means 150 semester credit hours of education including specific accounting and business coursework, which is more than a standard bachelor’s degree provides. Some states let you sit at 120 hours but require 150 to be licensed; others require 150 to sit at all. Sorting this out first decides when you can even start, and it is the step most candidates underestimate.
The four sections, in a sensible order
| Stage | Section | Why here | Checkpoint |
|---|---|---|---|
| Months 1 - 4 | FAR (Core) | Broadest and often hardest; clear it before the window starts | You can build and reason about core financial statements |
| Months 5 - 7 | AUD (Core) | Builds on FAR’s reporting foundation; a conceptual change of pace | You can explain the audit process, independence and evidence |
| Months 8 - 10 | REG (Core) | Detail-heavy tax and law; sits comfortably in the middle | You can apply key federal tax and business-law rules |
| Months 11 - 13 | Discipline (BAR / ISC / TCP) | Pair it with the Core it overlaps while that knowledge is fresh | You can handle your chosen specialism |
There is no mandated order. The logic above clears the biggest hurdle early and pairs your Discipline with the Core section it extends: TCP after REG, BAR after FAR, or ISC after AUD. Decide deliberately rather than drifting, because the order interacts with the window.
How long each section takes
Plan for roughly 80 to 120 hours per section, about 300 to 400 hours in total. At a balanced working pace a single section takes most self-studiers 10 to 12 weeks at 10 to 12 hours a week: one to two topic areas a week, weekly mixed-question practice, and a timed mock in the final fortnight. An intensive run compresses that to 6 to 8 weeks at a higher weekly load, which suits FAR or anyone studying between jobs. At one section roughly every three to four months you finish in about 12 to 14 months.
Difficulty, in rough order
Pass rates make the relative difficulty clear. Among the Core sections, FAR is the hardest (the broadest, lowest pass rate), then AUD, with REG the most forgiving of the three. The Disciplines vary too - ISC and TCP tend to pass higher than BAR. This is why so many candidates sit FAR first while motivation is high and the window has not yet started for the rest.
Manage the rolling credit window
Passing your first section starts a rolling credit window within which the remaining three must be passed, or you lose credit for the expired section and must retake it. Following the 2023 NASBA decision that window is commonly 30 months, extended from the long-standing 18, but adoption is state by state, so confirm your own board’s rule. Either way the discipline is the same: only sit a section when your practice scores are ready, space your dates so one bad week does not cascade, and keep buffer for a possible retake, because losing credit for a passed section is the costliest mistake on this exam.
Registration and the NTS
After your board approves your eligibility you apply to sit, pay per section, and receive a Notice to Schedule (NTS) that lets you book a date at a Prometric test centre within a testing window. Bring your NTS and government-issued identification on the day. Only request an NTS when you are genuinely close to ready, since it is valid for a limited time.
Common planning mistakes
- Not checking your state board’s education and eligibility rules early enough.
- Underestimating FAR, the broadest and often hardest section.
- Letting the rolling credit window lapse and losing credit for a passed section.
- Drilling multiple-choice and neglecting task-based simulations, which carry significant weight.
Turn this into your own schedule
For a week-by-week schedule built around your exact section dates, use the study plan generator. To see what each section covers, read the US CPA exam sections and structure page, and for how to study each one in depth, the full US CPA study guide.