Does the Sequencing of Exam Sections Impact Candidate Success on the CPA Exam?

Abstract

Accounting educators and CPA Exam candidates are always looking for ways to increase exam pass rates. While many studies have identified factors that increase exam performance, very little research has been done concerning the order in which CPA Exam sections should be taken by exam candidates. This study extends prior research by examining pass rates for individual CPA Exam sections. Findings indicate that while first-time candidates typically take the BEC section first, evidence suggests that it might be more beneficial to take the FAR section of the CPA Exam first.