CPA Exam Study Plan: 12-Month Roadmap for All 4 Sections
7 min read ยท 2026-10-13
A good cpa exam study plan treats the exam as four separate projects that share one deadline. You study for one section, sit it and move on to the next. Start with the section that covers the most content, which for most people is FAR. Fit all four sections inside your state board's credit window. The roadmap below takes about 12 months, including a buffer for retakes.
The AICPA lists three core sections that every candidate takes: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD) and Taxation and Regulation (REG). You also pick one discipline section: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP). Exam length, scoring, testing dates and licensing steps are set by official bodies and can change, so check them with your state board and the official candidate guide before you book. In the roadmap, each section gets its own phase of 9 to 12 weeks and a clear milestone, so you always know what you are working on this week.
The roadmap at a glance
Goal: Pass all four CPA exam sections within your state's credit window while working full time. Duration: About 12 months
Setup and Application (Weeks 1-3)
Get the paperwork and the plan done first so admin never slows you down later.
- Check your state board's education requirements and its rules on the credit window.
- Submit your application and transcripts, then wait for your Notice to Schedule.
- Choose your discipline section based on the career you want: BAR for reporting and analysis, ISC for IT audit and controls, TCP for tax.
- Pick one review course and use it for all four sections.
- Block fixed study slots in your calendar: weekday evenings plus one long weekend session.
Milestone: Application submitted, discipline section chosen and a weekly study schedule saved in your calendar.
FAR (Weeks 4-15)
Take the section with the most content first, while your energy is highest.
- Go through your course modules in order: conceptual framework, financial statements, then governmental and not-for-profit accounting.
- Answer multiple-choice questions after every module, not only at the end.
- Keep an error log: each missed question, its topic and why you got it wrong.
- Take one full practice exam under real timing in the second-to-last week.
- Book your exam date once you are about halfway through the content, so the date pushes you forward.
Milestone: FAR exam taken and AUD study started straight away, without waiting for your score.
AUD (Weeks 16-24)
Learn the audit process from accepting an engagement to issuing the report. Much of it uses what you learned for FAR.
- Map the audit timeline first: planning, risk assessment, testing, reporting.
- Learn the report types by heart, including how their wording differs.
- Practice task-based simulations every week, because AUD tests judgment more than calculation.
- Go over your FAR error log once, as AUD questions often touch financial statement items.
Milestone: AUD exam taken, after a full practice exam at or above your course's readiness target the week before.
REG (Weeks 25-34)
Cover individual tax, entity tax, business law and ethics with a steady question routine.
- Split the content into four blocks: ethics and law, individual tax, entity tax, property transactions.
- Write one-page summary sheets for rules with many thresholds and exceptions.
- Do short question sets every day, because tax rules fade fast without repetition.
- Take a final practice exam two weeks before the test, then spend the last two weeks only on weak areas.
Milestone: REG exam taken, so all three core sections are done.
Discipline Section (Weeks 35-44)
Finish with the section you chose. By now you have studied the core section it builds on.
- Check the available testing dates for your discipline section before you plan this phase.
- Link the content to what you already know: BAR builds on FAR, ISC on AUD, TCP on REG.
- Run the same cycle: modules, questions, error log, one full practice exam.
- Book the exam as soon as you start this phase, to secure a date inside your window.
Milestone: Discipline section exam taken.
Buffer and Retakes (Weeks 45-52)
Keep time in reserve so one failed section does not break your credit window.
- If a section comes back as a fail, use any feedback in your score report to find your weakest areas.
- Start again with those areas, then do a full practice exam before you rebook.
- If you passed everything, use this time to start the remaining licensing steps your state board lists.
Milestone: All four sections passed, or a retake booked with enough time left in your credit window.
Which CPA Section to Take First
Most candidates start with FAR. It is the broadest section, and a lot of its content comes back in AUD and BAR. Passing it first puts the biggest block of material behind you while your motivation is fresh.
The roadmap above uses the order FAR, AUD, REG, then your discipline section. It works for every discipline, because by the time you reach the last phase you have already studied the core section that discipline builds on. If you are not sure, this is the simple choice.
You can also change the order to fit your job. The rule: take your discipline section right after the core section it builds on, while that content is still fresh. Each line below follows that rule. To change the order, move the phases around and keep each phase's length and milestone.
- Financial reporting or general accounting: FAR, BAR, AUD, REG. BAR comes right after FAR, and AUD still follows FAR.
- Audit or IT audit: FAR, AUD, ISC, REG. ISC comes right after AUD. REG goes last because it overlaps least with audit and systems work, so leaving it until the end costs you nothing.
- Tax: REG, TCP, FAR, AUD. You start with the section closest to your daily work, TCP follows REG while the tax rules are fresh, and AUD comes after FAR because it builds on it.
How to Plan Your Study Weeks Around a Full-Time Job
Study time only counts if it happens every week, and fixed slots work better than good intentions. Pick evenings you can protect, such as Monday, Tuesday and Thursday, plus one long block at the weekend. Add them to your calendar as recurring events and treat them like meetings.
Plan around busy season too. In public accounting, your hardest months at work are predictable. Put a shorter section or your buffer phase in those months, not FAR. Tell your manager your exam dates early so your workload and your exams do not land in the same week.
A simple weekly rhythm keeps you on track:
- Two weekday sessions on new content.
- One weekday session on questions from earlier modules.
- One weekend session for a longer question set or simulations.
- Ten minutes at the end of the week to update your error log and plan the next week.
How to Use Practice Exams to Know You Are Ready
Your review course will show a readiness score or a target percentage for practice exams. Make that your main signal, not how you feel. Some candidates feel unready even when their scores are strong. Others feel ready because they have read everything, even though they have done too few questions.
Take your first full practice exam about two weeks before the real test, in real conditions: timed, no notes, with the same breaks you will have on exam day. Score it, then spend the next days only on the topics where you lost the most points. If your score is far below the course target, think about moving the exam date, and check the rescheduling rules before you do.
What to Do After a Failed Section
Plan for the chance of a failed section, which is why the roadmap has a buffer phase. First, look at the feedback in your score report to see whether you struggled with one topic or the whole section.
Don't restart the full course from page one. Rebuild your plan in three steps, listed below.
Also check how the retake affects your credit window. If a passed section is close to expiring, it may be smarter to take your remaining section first and retake the failed one right after.
- Spend the first week on the areas where you were weakest.
- Spend the second and third weeks on mixed question sets across the whole section.
- Take a new full practice exam and rebook only once you reach your course's target.
Common mistakes to avoid
- Reading every chapter before doing any questions. Weak areas stay hidden until late. Do questions after every module.
- Waiting to feel ready before you book. Study then drags on for months. Book your date once you are halfway through the content.
- Ignoring the credit window. You could lose a section you already passed. Write its exact end date at the top of your plan.
- Switching review courses partway through. You lose time learning a new format. Choose one course and keep it for all four sections.
- Skipping simulations because they are slow. That costs you on exam day. Practice them every week from the start.
- Studying at full intensity through busy season. That leads to burnout. Plan a lighter phase or your buffer for those months.
Frequently asked questions
How long should I study for each CPA section?
This plan gives each section 9 to 12 weeks, with FAR getting the most time. Your background matters too: a tax professional may get through REG faster, and an auditor may get through AUD faster. Let your practice exam scores, not the calendar, tell you when you are ready.
Which CPA discipline section should I choose?
Choose the discipline that matches your work or the career you want. BAR fits financial reporting and analysis roles, ISC fits IT audit and systems work, and TCP fits tax. Pick the one where your daily work gives you an advantage. If you have questions about how your choice affects licensing, check with your state board.
Can I study for two CPA sections at the same time?
You can, but most working candidates do better with one section at a time. Splitting your focus slows down both sections and makes it harder to reach the readiness target before each exam. To save time, start studying for the next section right after each exam instead of waiting for your score.
What is the CPA credit window?
It is the period in which you must pass all four sections. Your state board decides how long it lasts and when it starts, and the rules can change, so check the current rule for your state before your first exam. Then fit your four sections and your buffer phase inside it.