The Certified Public Accountant (CPA) Exam is one of the most challenging professional certification exams, requiring months of preparation, discipline, and strategic planning. With four demanding sections candidates must approach their studies with a structured and efficient plan.
A well-designed CPA Exam study plan provides a roadmap for success, helping candidates organize their study schedule, allocate sufficient time to each topic, and track progress. Without a clear plan, it’s easy to become overwhelmed, fall behind, or struggle with retention.
This guide walks you through the essential steps to create an effective CPA Exam study plan, covering how to set realistic goals, manage study time efficiently, and incorporate proven learning techniques to maximize success.
Understanding the CPA Exam Structure Before Making a Study Plan
Contents
- Understanding the CPA Exam Structure Before Making a Study Plan
- How to Make a CPA Exam Study Plan
- Step 1: Determine Your Exam Order
- Step 2: Set a Study Timeline
- Step 3: Allocate Study Time to Each Section
- Step 4: Break Down Study Sessions by Topic
- Step 5: Establish a Consistent Study Routine
- Step 6: Incorporate Multiple Study Resources
- Step 7: Track Progress and Adjust the Plan
- Step 8: Practice Under Exam Conditions
- Step 9: Maintain Balance and Avoid Burnout
- Frequently Asked Questions
- Bottom Line
Before creating a study plan, it’s important to understand the CPA Exam’s structure. The exam consists of four sections, each testing different areas of accounting and finance:
- Auditing and Attestation (AUD) – Covers audit processes, risk management, and internal controls.
- Business Environment and Concepts (BEC) – Includes corporate governance, financial management, and written communication.
- Financial Accounting and Reporting (FAR) – Focuses on financial statements, GAAP principles, and complex accounting topics.
- Regulation (REG) – Covers taxation, business law, and ethics.
Each section is four hours long and consists of multiple-choice questions, task-based simulations, and (for BEC) written communication tasks. Candidates must pass all four sections within an 18-month rolling window, making an effective study plan crucial for timely success.
How to Make a CPA Exam Study Plan
Step 1: Determine Your Exam Order
Choosing the right order to take the CPA Exam can impact your study efficiency. Some candidates prefer to start with the hardest section (FAR) to get it out of the way, while others opt for an easier section (BEC) first to build confidence.
A common approach is:
- FAR – The most comprehensive and challenging section, covering financial reporting and accounting principles.
- AUD – Related to FAR, making it easier to study next.
- REG – Focused on taxation and business law.
- BEC – Considered the easiest, often taken last.
However, the best order depends on individual strengths, weaknesses, and scheduling flexibility.
Step 2: Set a Study Timeline
A typical CPA Exam study plan lasts 8 to 12 weeks per section, depending on the candidate’s background and availability. Full-time students may complete a section in 6–8 weeks, while working professionals often need 10–12 weeks.
Here’s a suggested timeline based on different study durations:
- 6-Week Plan: Intense daily study (4+ hours per day), suitable for full-time students.
- 8-Week Plan: Balanced study schedule (3–4 hours per day, 5–6 days a week).
- 12-Week Plan: Ideal for working professionals (2–3 hours per day, 4–5 days a week).
Selecting the right timeline ensures consistent progress without burnout.
Step 3: Allocate Study Time to Each Section
Each CPA Exam section requires different levels of preparation. Based on recommendations, here’s an approximate breakdown of study hours:
- FAR: 120–150 hours (most comprehensive section).
- AUD: 80–100 hours.
- REG: 90–110 hours.
- BEC: 70–90 hours.
By dividing these hours into weekly and daily study goals, candidates can stay on track and ensure full coverage of the material.
Step 4: Break Down Study Sessions by Topic
Rather than trying to cover too much at once, a structured CPA study plan breaks topics into manageable chunks.
For example, a 12-week FAR study plan might include:
- Weeks 1–4: Financial statements, revenue recognition, leases, and pensions.
- Weeks 5–8: Governmental and nonprofit accounting, consolidations, and inventory.
- Weeks 9–11: Review weak areas, complete simulations, and take practice exams.
- Week 12: Final review and mock exams.
This method ensures gradual learning and steady progress, preventing last-minute cramming.
Step 5: Establish a Consistent Study Routine
A strong daily study routine is essential for CPA Exam success. Candidates should:
- Study at the same time each day to build consistency.
- Dedicate focused study sessions of 2–4 hours with minimal distractions.
- Use active learning techniques like note-taking, summarizing, and explaining concepts aloud.
- Review weak areas regularly to reinforce understanding.
Sticking to a routine helps maintain momentum and retention throughout the study period.
Step 6: Incorporate Multiple Study Resources
Using a mix of CPA review courses, practice exams, flashcards, and summary notes enhances learning. A well-rounded approach includes:
- Video lectures for concept explanations.
- Textbooks for detailed reference material.
- Multiple-choice questions (MCQs) to reinforce understanding.
- Task-based simulations (TBSs) to practice application-based questions.
- Flashcards and mnemonics for quick recall of key concepts.
Combining different study tools helps strengthen comprehension and retention.
Step 7: Track Progress and Adjust the Plan
A successful CPA study plan is flexible enough to adapt based on progress. Candidates should:
- Take weekly progress assessments to identify weak areas.
- Adjust study time based on performance in practice exams.
- Dedicate the final 2–3 weeks before the exam to reviewing weaker topics and full-length practice tests.
Regular progress tracking prevents falling behind and ensures continuous improvement.
Step 8: Practice Under Exam Conditions
One of the most effective ways to build confidence and improve test-taking skills is by simulating real exam conditions. Candidates should:
- Take timed practice exams to improve pacing.
- Complete task-based simulations to get comfortable with real-world scenarios.
- Practice written communication tasks (BEC section) under timed conditions.
Simulating the actual exam experience reduces test-day anxiety and enhances performance.
Step 9: Maintain Balance and Avoid Burnout
While studying for the CPA Exam is demanding, maintaining a healthy balance is crucial for long-term success. Candidates should:
- Take regular breaks using the Pomodoro technique (50 minutes study, 10 minutes break).
- Get enough sleep and exercise to stay mentally sharp.
- Avoid excessive cramming, as steady progress is more effective than last-minute studying.
Staying balanced helps improve focus, retention, and overall well-being during CPA Exam preparation.
Frequently Asked Questions
How long should my CPA Exam study plan be?
Most candidates follow a study plan of 8 to 12 weeks per exam section, depending on their familiarity with the material and available study time. A well-structured plan ensures steady progress without last-minute cramming while allowing for comprehensive review.
How do I decide which CPA Exam section to study for first?
Many candidates start with FAR because it is the most comprehensive and foundational, while others prefer BEC to build confidence with a less challenging section. The best order depends on your strengths, background, and scheduling flexibility.
How many hours per week should I dedicate to my CPA Exam study plan?
Candidates typically study 15–20 hours per week to complete a section within 8–12 weeks. Those balancing a full-time job may need to adjust their schedule to fit daily study sessions into early mornings, evenings, or weekends.
What should I do if I fall behind on my CPA Exam study plan?
If you fall behind, reassess your schedule and adjust study sessions by focusing on high-impact topics and skipping redundant review. Prioritizing practice questions, simulations, and weak areas can help catch up without compromising exam readiness.
Bottom Line
Creating a structured CPA Exam study plan is essential for efficient and effective preparation. By setting realistic timelines, breaking down study sessions, maintaining consistency, and tracking progress, candidates can enhance their understanding and maximize their chances of passing on the first attempt.
The CPA Exam is challenging, but with discipline, strategic planning, and the right study techniques, success is achievable. A well-organized study plan not only helps candidates stay on track but also reduces stress, increases confidence, and improves exam performance.
For aspiring CPAs, committing to a well-structured study plan is the first step toward earning the prestigious CPA designation and advancing in the accounting profession.