I recommend that you study for either Financial Accounting and Reporting or Auditing and Attestation first. These sections complement each other well. You could even consider studying for these parts at the same time. Here are two suggested strategies:

1. Financial (FAR), Regulation(REG), Auditing (AUD), Business Environment and Concepts (BEC)
2. AUD, BEC, FAR, REG

Most candidates will report that FAR is the most difficult section. It is basically a three semester cumulative final exam. FAR tests material from Intermediate Accounting I, II and Advanced Accounting.

Most experts agree that you should take the CPA Exam soon after college graduation. There is no question that you will forget this material if you do not use it on a regular basis. Also, college students report that they quickly lose their study skills after graduation.

My advice is to get started! Do not postpone taking the exam.