Four sections. 18-month window. Pass rates hovering around 50%. The CPA exam is an endurance test disguised as an accounting exam. This plan gives you section-by-section attack order, daily study blocks, simulation practice schedules, and review cycling for FAR, AUD, REG, and BEC. Includes: Section-specific 6-8 week schedules, daily 2-3 hour blocks, MCQ vs. simulation ratios, review loop calendars, and cross-section retention strategies.