1. FAR → 2. REG → 3. AUD → 4. Discipline (BAR/ISC/TCP) `` Why FAR first: Heaviest content, most time-intensive, builds foundational knowledge tested everywhere else. Pass FAR first and the 18-month clock starts with your strongest pass behind you. Why REG second: Substantial conceptual overlap with FAR (deferred taxes, entity structures). Individual tax is intuitive for most candidates. Why AUD third: Rewards pattern recognition more than memorization. Benefits from real-world exposure accumulated during study. Why Discipline last: Overlaps significantly with one or more Core sections. Study burnout is lower when the narrower Discipline exam follows the broader Core sections. ### Alternative Sequences | Background | Suggested Order | |---|---| | Big 4 Auditor | AUD → FAR → REG → Discipline | | Tax Associate | REG → FAR → AUD → TCP | | Industry Controller | FAR → AUD → REG → BAR | | IT Auditor | AUD → ISC → FAR → REG | --- ## Credit Window Rule (CPA Evolution — 30 Months) Updated for CPA Evolution format: The credit window is now 30 months from the score release date of the first passed section (recommended NASBA standard; confirm your jurisdiction's specific rule). - Once you pass your first section, a rolling 30-month window opens from the score release date - You must pass all remaining sections within that window or the earliest-passed section expires - Example: Pass FAR with score released June 1, 2025 → must pass AUD, REG, and Discipline by approximately…Sign up free to read the full lesson, ask the AI tutor, and take practice questions.