When contemplating the daunting journey of becoming a Certified Public Accountant, one might ponder: which CPA exam section should be tackled first? Given the multifaceted nature of the CPA exams, the decision is far from trivial. Each section, whether it be Audit, Financial Accounting and Reporting, Regulation, or Business Environment and Concepts, possesses its own unique challenges and intricacies. Therefore, how does one strategize to ensure success? What factors should one weigh heavily in their deliberation—personal strengths, professional aspirations, or perhaps even timing and perceived difficulty levels? Is it more advantageous to commence with the section that aligns closely with your educational background, or should you forge ahead with the more formidable topics first to build momentum? Furthermore, how do the varying pass rates and study demands influence your selection? Ultimately, what systematic approach should a candidate employ to navigate this pivotal choice in their accounting career? The answers may not be straightforward.