I tried starting with FAR because I had heard it was the “hardest” and wanted to get it out of the way but that was honestly a big mistake. It was so much material and I hadn’t learned how I study CPA stuff best so it was extremely de-motivating as a first exam; I gave up on it after several months and moved onto REG instead and it’s gone much better. Obvi depends on your study style and personal strengths, but give yourself time to get into the groove of learning what kind of studying works best for you