CPA Exam Study Schedule: How to Pass All Sections in 18 Months

The CPA Exam is a four-section marathon, not a sprint. Passing all four sections within the 18-month window while working full-time requires a specific kind of planning: realistic hour targets, strategic section sequencing, and enough buffer time for retakes without panicking about the deadline.

This guide gives you a complete 18-month framework — week by week for each section and a high-level calendar for the full sequence.

Key Facts

• Target: Pass FAR, AUD, REG, and one Discipline section within 18 months
• Total study hours needed: 300–500 hours across all four sections
• Per-section preparation time: 10–16 weeks at 15–20 hours/week
• Working professional target: 17–22 hours/week during active prep periods
• Buffer time built in: ~6 weeks across the 18-month plan for retakes or life disruptions

Table of Contents

• The 18-Month Master Calendar
• Section Sequencing Logic
• Per-Section Study Schedules
• Daily and Weekly Hour Targets
• How to Handle the Exam Window Deadline
• Study Habits That Actually Work
• Adjusting the Schedule for Your Situation
• FAQ

The 18-Month Master Calendar

The Target: 16 Months Active Study + 2 Months Buffer

| Phase | Months | Focus | Target Exam | |-------|--------|-------|-------------| | Section 1 (FAR) | 1–4 | 14 weeks of active preparation | Month 4 | | Section 2 (AUD) | 4–8 | 12 weeks of active preparation | Month 8 | | Section 3 (REG) | 8–12 | 12 weeks of active preparation | Month 12 | | Section 4 (BAR) | 12–15 | 10 weeks of active preparation | Month 15 | | Buffer | 16–18 | Available for retakes if needed | N/A |

Why the Buffer Matters

If you fail any section, you need time to retake it before the 18-month window closes (which starts from your first passing date). Building 2–3 months of buffer into your plan means a single retake does not cause a credit expiration crisis.

Section Sequencing Logic

The Recommended Order: FAR → AUD → REG → Discipline

Why FAR first:

• Highest failure rate (~40–45%); most content-intensive
• Your accounting knowledge is freshest from education
• If you fail FAR, the 18-month window has not started yet (the window starts from your first pass)
• FAR knowledge (GAAP foundations) supports AUD and REG

Why AUD second:

• Conceptually builds on FAR (you will recognize financial statements referenced in audit scenarios)
• Less content-heavy than FAR; recovery time from FAR preparation is built-in
• Your work in public accounting likely provides daily AUD reinforcement

Why REG third:

• Heavy memorization benefits from dedicated focused period
• Tax law is self-contained and does not require as much prior section knowledge
• Taking REG mid-window gives you one more section to absorb tax rules over time before the exam

Why Discipline section last:

• BAR/ISC/TCP requires less study time than the Cores for most candidates
• Ending with a relatively accessible section provides confidence momentum
• Content from the Cores (FAR especially) directly supports BAR

Alternative Orderings

For tax professionals: REG → FAR → AUD → TCP Tax practitioners find REG most natural and can leverage their professional knowledge. Starting with a high-confidence section builds momentum.

For IT auditors: AUD → FAR → REG → ISC Starting with AUD leverages professional experience; ISC is the natural discipline conclusion.

For candidates who recently passed FAR: If you are entering the process with an expired FAR credit or starting with a different section due to scheduling, adjust accordingly.

Per-Section Study Schedules

FAR: 14-Week Schedule (120–150 hours)

FAR requires the most preparation time of all four sections. This schedule assumes 12 hours per week, yielding approximately 168 hours over 14 weeks — enough for most candidates with strong accounting backgrounds.

Hour allocation by content area:

| Topic | Hours | |-------|-------| | Financial reporting — income statement, balance sheet, cash flows | 25 | | Revenue recognition (ASC 606) | 15 | | Leases (ASC 842) | 12 | | Business combinations (ASC 805) | 12 | | Governmental accounting (GASB) | 25 | | Not-for-profit accounting | 20 | | Equity, earnings per share, investments | 15 | | Practice exams and review | 25 | | Total | 149 |

Week-by-Week FAR:

• Weeks 1–2: Revenue recognition, leases, and other complex ASC topics
• Weeks 3–4: Financial statement basics, equity, EPS
• Weeks 5–6: Investments (HTM, AFS, trading), derivatives, and hedging overview
• Weeks 7–8: Governmental accounting — fund types, GASB standards
• Weeks 9–10: Not-for-profit accounting, pension and OPEB basics
• Weeks 11–12: Practice — MCQ intensive (all topics); TBS practice
• Weeks 13–14: Full practice exams; review of all wrong answers; weak area repair

AUD: 12-Week Schedule (80–100 hours)

Hour allocation:

| Topic | Hours | |-------|-------| | Ethics, independence, professional responsibilities | 15 | | Risk assessment and planning | 20 | | Performing audit procedures (evidence, sampling, IT controls) | 20 | | Audit reports and conclusions | 15 | | Attestation and review engagements | 10 | | Practice exams and review | 20 | | Total | 100 |

Week-by-Week AUD:

• Weeks 1–2: Ethics, AICPA Code, independence requirements
• Weeks 3–4: Risk assessment, materiality, internal controls overview
• Weeks 5–6: Audit evidence — types, sources, substantive procedures, sampling
• Weeks 7–8: Specific audit areas (revenue, inventory, payroll, investments)
• Weeks 9–10: Audit reports — unmodified, modified, other types; review engagements
• Weeks 11–12: Practice exams + TBS practice; review of weak areas

REG: 12-Week Schedule (85–110 hours)

Hour allocation:

| Topic | Hours | |-------|-------| | Individual taxation (income, deductions, credits) | 25 | | Business entities — C-corps, S-corps, partnerships | 30 | | Other entities — estates, trusts, exempt orgs | 15 | | Business law | 15 | | Ethics and professional responsibilities | 10 | | Practice exams and review | 20 | | Total | 115 |

Week-by-Week REG:

• Weeks 1–2: Individual income tax — gross income, exclusions, deductions
• Weeks 3–4: Individual tax — credits, AMT, capital gains and losses
• Weeks 5–6: C-corporation taxation — formation, distributions, special topics
• Weeks 7–8: S-corporation and partnership taxation
• Weeks 9: Other entities (estates, trusts, exempt organizations)
• Week 10: Business law (contracts, agency, bankruptcy, commercial paper)
• Weeks 11–12: Practice exams + TBS; review all tax law errors

BAR: 10-Week Schedule (70–90 hours) — Most Common Discipline

Hour allocation:

| Topic | Hours | |-------|-------| | Business analysis (financial ratios, projections, planning) | 25 | | Technical accounting (business combinations, VIEs) | 20 | | Financial statement analysis | 15 | | Managerial accounting and cost analysis | 15 | | Practice exams and review | 15 | | Total | 90 |

Week-by-Week BAR:

• Weeks 1–2: Business combinations (ASC 805) — acquisition method, goodwill
• Weeks 3–4: Variable interest entities, derivatives overview from BAR perspective
• Weeks 5–6: Financial statement analysis — ratios, DuPont, quality of earnings
• Weeks 7–8: Business analysis — budgeting, variance analysis, CVP, managerial tools
• Weeks 9–10: Practice exams + TBS; data analytics tasks; review of weak areas

Daily and Weekly Hour Targets

The Working Professional's Weekly Schedule

For each active section preparation period:

| Day | Hours | Activity Focus | |-----|-------|---------------| | Monday | 1.5 | Video lecture or reading (new content) | | Tuesday | 1.5 | MCQ practice on Monday's content | | Wednesday | 1.0 | Review Tuesday wrong answers; new reading | | Thursday | 1.5 | MCQ practice + TBS practice | | Friday | 1.0 | Review weekly errors; plan weekend | | Saturday | 5.0 | Major study block — new content + practice | | Sunday | 4.0 | Practice exam section or TBS focus | | Total | 15.5 | |

At 15.5 hours per week:

• FAR (14 weeks) = 217 hours
• AUD (12 weeks) = 186 hours
• REG (12 weeks) = 186 hours
• BAR (10 weeks) = 155 hours
• Total = 744 hours (above the 300–500 hour typical range — reflects efficiency padding)

For a more efficient candidate who needs fewer hours, reduce the daily targets proportionally or shorten the per-section weeks.

Peak vs. Off-Peak Weeks

Not every week will hit the target. Plan for:

Peak weeks (exam week minus 2–3 weeks): 20–25 hours

• This is when you run full practice exams and intensive review
• Schedule this proactively around work commitments

Normal weeks: 15–18 hours

• Daily routine as described above

Light weeks (travel, high work pressure, holidays): 8–10 hours

• Maintain some activity so momentum does not collapse
• Prioritize MCQ practice over new reading (more efficient per hour)

How to Handle the Exam Window Deadline

The 18-Month Window Math

Your 18-month window starts the day you receive credit for your first passing section. Plan backward from that date:

If FAR pass date = Month 4 of your plan:

• Window closes: Month 4 + 18 months = Month 22 of your plan
• You must complete sections 2, 3, and 4 before Month 22

If your plan puts Section 4 at Month 15, you have 7 months of buffer in the window. This buffer allows for:

• One section retake (typically +3 months)
• Minor life disruptions (illness, work crunch, family events)

Never assume you will not need retakes. Build buffer into the plan as if you will need at least one.

The Credit Expiration Emergency

If a credit is about to expire and you have not yet passed the remaining sections, you have two options:

1. Schedule the at-risk credit section as quickly as possible (even if under-prepared)
2. Accept the credit expiration and retake after completing the remaining sections

In most cases, option 1 is better — passing with modest preparation is more likely than you might think if you have been preparing for other sections, and the cost of failure is just one section fee.

Tracking Your Window Status

Maintain a simple tracking document:

| Section | Date Attempted | Result | Expiration Date | |---------|---------------|--------|----------------| | FAR | March 2026 | Passed | September 2027 | | AUD | Scheduled July 2026 | — | — | | REG | October 2026 target | — | — | | BAR | January 2027 target | — | — |

Review this tracking document monthly. Know at all times when each credit expires.

Study Habits That Actually Work

Spaced Repetition for MCQ Retention

CPA content — especially REG tax rules and FAR accounting standards — fades rapidly without reinforcement. Build spaced repetition into your schedule:

• After first learning a topic, review it 3 days later
• Review again 7 days later
• Review again 14 days later
• After that, the topic is in your long-term review queue

Use your MCQ platform's incorrect question review feature to automatically resurface previously missed questions.

Active Learning Over Passive

The research on learning consistently shows that active retrieval (doing questions, writing down what you remember) produces stronger retention than passive review (re-reading notes, watching videos).

For CPA preparation, this means:

• After every video or reading section, do the related MCQs before moving on
• Recall key rules without looking before checking your notes
• Explain difficult concepts aloud to yourself

Consistent Daily Hours Over Weekend Cramming

Two hours daily for five days produces more learning than 10 hours on Saturday. Daily practice keeps recently learned content active in memory and builds the question-answering fluency the exam requires.

If your schedule only supports weekend studying, study seven days per week with the largest blocks on weekends — not only weekends.

Study Group Accountability

Many candidates find that a study group (even a small accountability group of two or three candidates) significantly improves consistency. The social commitment to showing up for study sessions reduces the "I'll do it tomorrow" syndrome that derails solo preparations.

Online study groups (Discord, Reddit study rooms, provider-specific communities) work as well as in-person groups.

Adjusting the Schedule for Your Situation

If You Have a Strong Accounting Background

Reduce FAR hours by 20–30% if you are currently working in public accounting or a role with daily contact with U.S. GAAP. Your professional experience is effectively study time.

If You Have Not Studied Accounting Recently

Add 15–20% more hours for each section if your accounting education is more than 3 years behind you. Foundational concepts that feel rusty need more reinforcement.

If You Are a Full-Time Student

Full-time students can often achieve the 18-month goal in 12–15 months. Adding 5–8 more study hours per week can compress the schedule significantly while you have the flexibility.

If You Have a Demanding Work Schedule

Be realistic. A candidate working 60+ hour weeks cannot sustain 18 hours of weekly study. Either reduce your per-week target and extend your per-section timeline, or take sections during lower-intensity work periods.

FAQ

Q: Can I work on two CPA sections simultaneously? A: Most candidates do not recommend this. The content overlap between sections is limited, and split study time reduces depth of preparation in each section. Complete one section before starting focused preparation for the next.

Q: How long should I wait between attempting and retaking a failed section? A: The minimum waiting period is governed by NASBA rules (typically you cannot sit for the same section twice in the same exam window period). Beyond the minimum, take as much preparation time as needed to genuinely improve your weak areas — typically 6–10 additional weeks of targeted study.

Q: Should I take the discipline section before or after all three cores? A: After all three cores is the standard recommendation. Your core knowledge (especially FAR for BAR) supports discipline section performance.

Q: What if I need to extend beyond 18 months? A: If your first-passed section credit expires, you lose that credit and must retake it. This resets your 18-month window from the new passing date. It adds cost (one additional section fee) but is recoverable. Many candidates have completed the CPA over 24–36 months through expiration and retake cycles.

Q: Is 15 hours per week enough if I want to pass on the first attempt for each section? A: At 15 hours per week, 12–14 weeks of preparation gives you approximately 180–210 hours per section. This is in the upper range of what first-attempt passers report for FAR and at the adequate range for AUD and REG. For most candidates with solid accounting backgrounds, 15 hours/week is sufficient. Weaker accounting backgrounds may need 20+ hours/week.