22 Sep
22Sep

AUD, BEC, FAR, or REG Scheduling the First & the Next


Before making a choice of the subjects in CPA, it is better to understand them first! CPA comprises four sections. 

  1. Auditing & Attestation (AUD)
  2. Business Environment & Concepts (BEC)
  3. Financial Accounting & Reporting (FAR)
  4. Regulation (REG)


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One of the biggest challenges is to prioritize which section you should be pursuing first after your graduation. If you are not confident, it is better to avoid guess work! But if one of the sections at your review classes is AUD, then lock it as your primary option. Those working in the financial sector handling tax would choose REG as their first choice. Scoring high in a particular section and stressing less importance on other sections would not help much as you need to have 75% in every section. To achieve this, you need constant effort and focus.

An alternative choice is one can opt for BEC first. From the Exam Section Performance analysis by NASBA, it is clear that BEC can be the safest choice on the difficulty strand and sets you on the momentum. If you are worried about FAR as it’s the most difficult of all, it is recommended that you finish it first to have a smooth sail in your exams. 

There is no one recipe that can work out for a test-taker. You can always take advice, mix and match and use it for your own good. Passing the US CPA exam is not a cakewalk but involves intense dedication everyday. Never lose heart if things don’t go as planned. Many aspirants are of the view that they have scored in difficult subjects by harping on practice and strong will power to crack the exams.

If you are planning for a CPA certification in the near future, check for some online courses and review materials to get acclimated with the concepts. This premature exercise would help you go a long way in reducing your focus and determination. It is all important to find an appropriate guide to fuel your interest in choosing the subjects and preparing for the CMA exams.

Finance and Accounting professionals can obtain CPA and CMA credentials from Miles Education. Miles is dedicated to helping students and professionals prepare for rewarding careers in Accounting and Finance through our US CPA/CMA and other accounting qualifications. Committed to this goal, today Miles is one of India's largest and #1 review courses. This organization’s contributions have been instrumental in developing the CPA/CMA ecosystem in India, it has expanded in nine cities and partnered with 100+ MNCs, including all four Big 4. Keeping student/professional-centric services at the heart, Miles Education has risen to the top ranks when it comes to providing US CPA/CMA training certifications in India.

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