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Choosing the first CPA exam section is often underestimated. In fact, there are 7 ways US CPA candidates choose wrong that can lead to issues. One of the 7 ways US CPA candidates choose wrong is by picking a section that doesn’t align with their strengths. When the wrong section is selected, confidence can be shaken and motivation reduced.

Mistake #1

Starting with the Hardest Section First Many candidates start with the most difficult section to “get it over with.”

Unfortunately, this often leads to burnout. Confidence is shaken, and motivation is lost early. This is another way US CPA candidates choose incorrectly.

Mistake #2

Additionally, many candidates follow someone else’s study path, assuming their friend’s approach will work for them. Yet every candidate’s background differs. In fact, what helped one person may harm another, illustrating another instance of the 7 ways US CPA candidates choose wrong.

Mistake #3

Ignore expiration dates and you risk wasting valuable time. The 18-month window starts as soon as you pass your first section, so choosing a harder section first may cost you.

Mistake #4

Letting Fear Choose for You Fear frequently pushes candidates toward “safe” sections like AUD.

However, fear is not strategy. Success is rarely built on avoidance.

Mistake #5

Not Considering Strengths A candidate’s background should always be considered. For example, with finance knowledge, FAR may provide an easier start. Early wins build lasting confidence and help avoid one of the 7 ways US CPA candidates choose wrong.

Mistake #6

Choosing Based on Exam Length or Format Some assume shorter sections are easier. Yet the content defines exam difficulty, not its length or structure.

Mistake #7

Jumping In Without a Plan Too often, candidates register without preparing. Thus, review materials, build a ramp-up plan, and assess readiness before diving in.

Conclusion

The right section depends on personal strengths, goals, and timing. Fortunately, expert guidance is available for candidates who want to make informed choices and avoid the 7 ways US CPA candidates choose wrong. Make informed choices with Morgan International.