CPA Exam Study Plan: Section-by-Section Guide

The CPA exam consists of four sections: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), Regulation (REG), and Business Analysis and Reporting (BAR, formerly BEC). Each section is 4 hours long with a mix of multiple-choice questions, task-based simulations, and written communication tasks (BAR only).

Each section is scored 0-99; you need 75+ to pass. You must pass all four sections within an 18-month rolling window (starting when you pass your first section). This creates strategic pressure—you can't spread prep out too much or your early passes will expire.

Most candidates work full-time while studying, making time management crucial. The average candidate needs 300-400 total study hours across all sections: FAR (100-120 hours), AUD (70-90 hours), REG (80-100 hours), BAR (60-80 hours). Your timeline might vary based on your accounting background and work schedule.

Most candidates start with FAR because it's the longest and hardest—getting it out of the way builds confidence. A common sequence is FAR → AUD → REG → BAR or FAR → REG → AUD → BAR. FAR and REG have overlapping content (tax accounting), so taking them close together can be efficient.

Consider your job experience. If you work in audit, tackle AUD earlier while the material is fresh. If you're in tax, prioritize REG. Match your study schedule to your work intensity—study for harder sections during slower work periods if possible.

The 18-month clock starts ticking when you pass your first section. Plan your entire timeline before scheduling your first exam. Most full-time working candidates space sections 8-12 weeks apart. Create buffer time for retakes—many candidates don't pass all sections on the first try.

CPA review courses are essential—the exam covers too much material for self-study to be practical. Popular options include Becker, Wiley, Roger, Gleim, and Surgent. Becker is comprehensive but expensive; Wiley and Surgent offer adaptive learning; Roger focuses on engaging video lectures.

Your course provides video lectures, textbooks, practice questions, and simulated exams. Follow the course structure but adapt the pace to your schedule. Don't get paralyzed trying to master every detail—the CPA tests breadth over depth. Understanding beats memorization.

Supplement with ninja notes or other condensed outlines for final review. Join online communities (Reddit's r/CPA, Facebook groups) for support and advice. Seeing others on the same journey provides motivation during the long months of studying.

Working full-time while studying requires strict time management. A typical schedule: 2-3 hours on weeknights, 4-6 hours on weekend days. This yields 20-25 hours per week, allowing you to complete a section in 6-10 weeks depending on difficulty.

Structure your study time into focused blocks. Morning study (before work) often yields better retention than evening study when you're exhausted. Use BuckleTime's CPA Exam room to maintain accountability—buckle down for focused study blocks, declare your topic ("FAR: Leases" or "100 MCQs"), and work alongside others pursuing the same credential.

Schedule your exam date before you start studying for that section. Having a deadline creates urgency and prevents endless preparation. Leave 1-2 weeks before the exam for intensive review and practice tests. Front-load content learning, back-load practice questions.

Active learning beats passive review. Don't just watch lectures—take handwritten notes, create flashcards for definitions and rules, teach concepts aloud. After each lecture, immediately do related practice questions to reinforce learning.

Multiple-choice questions are your primary learning tool. Aim for 2,000-3,000 MCQs per section. Review every wrong answer thoroughly—understand why wrong answers are wrong, not just why the right answer is right. Patterns will emerge in how the AICPA tests concepts.

Task-based simulations (TBS) can't be crammed. Practice 50-100 per section to build familiarity with the interface and authoritative literature lookup. Simulations test application, not just knowledge. For BAR's written communication, practice 5-10 responses to get comfortable with the format, but don't over-invest time here—the written portion is a small part of the score.

The week before your exam, taper study intensity. Do one final practice exam to build confidence, review weak areas, and prioritize rest. CPA exams are mentally exhausting—sleep matters more than last-minute cramming.

During the exam, manage your time carefully. Don't get stuck on difficult MCQs—flag them and move on. The testlets are adaptive, so harder questions on your second MCQ testlet suggest you're performing well. Stay calm and trust your preparation.

If you don't pass, analyze your score report to identify weak areas. Most candidates who retake pass on the second attempt with targeted review. Don't get discouraged—the CPA pass rate hovers around 50% per section, meaning failing is common. Persistence matters more than perfection. Each section you pass stays valid for 18 months, giving you multiple chances at the others.