Certified Public Accountant or CPA is a standard level certification awarded by the American Institute of Certified Public Accountants (AICPA) for competency in Accountancy. Candidates have to complete the four-part assessment in 18 months to be eligible for a CPA license.
However, most CPA exam candidates debate which section of the CPA exam to start with. The first section you decide to tackle is important and can hugely impact how well you perform in subsequent sections.
Taking the right section of the US CPA exam first increases your chances of passing all four sections on the first attempt and successfully becoming a Certified Public Accountant!
Myth: You should choose the hardest section first
In the Uniform CPA exam, it’s common to say tackling the most difficult section first is better because the rest of the sections will be easier once the difficult one is done.
- Firstly, there is no guarantee that the CPA exam section you choose is the most difficult. You may be thrown for a loop when you foresee the FAR (Financial Accounting and Reporting) as the most challenging section, only to find yourself with the highest score in that section due to a greater than anticipated ability.
- Secondly, do not expect a smooth experience, even after the initial CPA exam. Each section of the CPA exam is designed to be challenging and test your knowledge. Comparatively, signing up for the BEC (Business Environment and Concepts) exam and expecting it to be an easy task will result in a lower score in that section. This is a common hazard when underestimating any section due to preconceived notions, so be careful!
No single section of the CPA exam is harder or easier; it’s not how the test is designed. Even with a particular skill in one area, you will still need to have the same hard work and dedication as any other test.
Fact: You should take your strongest section first
The section that you feel most confident about passing the exam is your best choice for your first CPA exam. For example, if you are a fresher of the audit courses and know the terminology, start with the Audit section of the CPA examination.
A bookkeeper would want to start the CPA exam with the FAR section, those experienced in tax returns would like to begin with REG, and those experienced in the finance sector would score better starting with the BEC section.
If you recently finished graduation, take a section that you are excelled in, like BEC for business law or AUD for information technology.
Alternatively, candidates can start with one of the shorter exams. For example, BEC and REG are only 3 hours long, with fewer study materials as well. These smaller sections can enable one to absorb information better and be excellent for one of the longer sections. Anyone less familiar with more extended tests like AUDIT and FAR would benefit significantly from this technique.
But, Why is this the best strategy?
It can boost your confidence levels to pass your first CPA exam, and then you can ride the momentum from that accomplishment for the remaining sections. Becoming a Certified Public Accountant, once a simple pipe dream becomes that much more feasible.
With constant motivation and focus, you can easily crack the US CPA exam on your first try. After that, the CPA licensing is a true milestone within your reach.
Don’t make the CPA exam too hard. Taking the section that you feel most confident in and the result from passing your first section will carry you to the end. Build confidence by choosing the best CPA course provider that fits your needs.
To sum up, taking the right CPA review course is critical to consider while preparing for the US CPA exam. For any queries on the US CPA exam, please feel free to contact at [email protected] or call us on +91 7780273388. Good Luck!