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I asked myself this question many times. Some of my peers who pass the CPA exam told me I should try to study first for the part that would be more difficult for me. Others told me I should study the part that I think I have more experience on and will be easier to study. Even though there is no right answer to this question something that is clear is that each individual is different for this reason its better that you study what you think will work best for you. It is true that taking the first part that you are more familiar with, will give you a greater chance of success, and it will boost your confidence for the remaining parts. However if you have difficulties with a particular part and you leave it for the end and you don’t pass all parts within the 18 months window period you might need to retake certain parts. I will suggest first taking the parts you have more difficulties on, that way you have more time to study without worrying about the 18 month window period because this 18 month deadline to pass all four parts of the CPA will start once you already pass the most difficult part for you.

I also advise not to take REG and FAR together because you will get so confuse between accrual basis and cash basis. However this is just a suggestion good luck with everything

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Comment by Bryan Patel on March 22, 2013 at 5:18am

This was a tough choice for me.  I am taking the section first that I am more familiar with first (Auditing) for a few reasons.  The first reason is because I remember it the most from college. I had a pretty good professor on this subject and they did a very good job explaining the concepts that I still remember from around 2 years ago.  Another reason is the fact that they are changing the auditing section for the CPA exam after June.  This just means more things to study and I would rather get it over with first, instead of having more material to study.  But I do agree that for a lot of people, they should take the part first that they probably have the greatest difficulty with in order to not exhaust their 18 month window.  

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