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Which subjects are better for the CPA exam first?
It is best to take the accounting and auditing course first. Accounting is the basis of other subjects in the note-taking professional stage, involving a wide range of knowledge and a large difficulty coefficient, which is very suitable for auditing subjects with high matching similarity.

accounting

Among the six disciplines in the professional stage, accounting has three characteristics: foundation, divergence and understanding, and it is the basic discipline for learning other disciplines. Auditing, economic law and tax law also involve the knowledge of accounting subjects, so learning accounting first can help other subjects. Moreover, accounting is difficult and preparation time is long. It is recommended to prepare for the exam first.

audit

Audit work revolves around enterprise accounting, and it is a hard skill to work in a firm after obtaining the employment certificate. Certified public accountants must be "certified" and have strong auditing ability.