US CPA Exam Study Plan: A Section-by-Section Schedule
By The Exam Atlas Editorial Team · Verified 2026-05-29
A realistic plan over roughly 12–18 months, around 300–400 total hours. Sequence the sections and watch the rolling pass window so you keep credit for what you pass.
Stage
Section
Checkpoint
Months 1–4
FAR (broadest)
You can prepare core financial statements
Months 5–7
AUD
You can explain the audit process and independence
Months 8–10
REG
You can apply key tax and business-law rules
Months 11–13
Discipline (BAR/ISC/TCP)
You can handle your chosen specialism
Final weeks
Cross-review + simulations
You consistently pass timed mocks
Tips
Confirm eligibility and the 150-hour rule with your state board before you start. Practise task-based simulations heavily, and book sections so you never let the rolling window expire on a passed section.
FAQ
What order should I take the CPA sections?
A common order is FAR first (broadest), then AUD, then REG, then your Discipline. Plan around the rolling window so you do not lose passed sections.
