CPA Exam Study Plan
The CPA exam is four separate sections, each requiring 150–300 hours of preparation. Most candidates take 12–18 months to pass all four.
Key Takeaways
- Recommended section order: FAR first, then AUD, REG, and TCP last.
- Plan for 15–20 active study hours/week, rising to 20–25 in the final 3 weeks before each exam.
- Don't skip governmental accounting in FAR — it's heavily tested and often underestimated.
- Schedule two timed mock exams — one at 4 weeks out, one at 2 weeks out — before each section.
Recommended Section Order
- FAR first — hardest section, worth tackling while motivation is highest
- AUD second — conceptually distinct, provides a mental break from FAR
- REG third — tax-heavy, builds on some FAR concepts
- TCP last — most candidates find TCP the most manageable
Weekly Hour Targets
| Phase | Hours/Week | Notes |
|---|---|---|
| Active study | 15–20 hours | 2–3 hours weekday evenings + 5–6 hours weekends |
| Final push (last 3 weeks) | 20–25 hours | Add mock exams |
Section-Specific Tips
FAR: Don't skip governmental accounting — it's heavily tested and candidates routinely underestimate it.
AUD: The internal controls section is the highest-yield topic. Internalize the audit risk model early.
REG: Do individual taxation first — it's the heaviest weight and the foundation for business taxation.
TCP: Use Surgent's A.S.A.P. technology here — adaptive study is particularly effective for the planning-heavy TCP content.
Practice Exam Schedule
- Complete one timed mock exam 4 weeks before your exam date
- Complete a second mock exam 2 weeks before
- Use weak-topic diagnostic (free on Sophos Academy) to target final review
Not affiliated with AICPA.