Which CPA Exam Section is Considered the Toughest?

So, you’re all set for the CPA Exam and the horror stories have poured in-long hours studying, concepts that stretch the limits of the brain, and the worst-case scenario of actually failing a section. But the real question remains: What is the hardest CPA test? It is a given that every section has its own hurdles, but some are notoriously difficult.

In this blog, we will rank the difficulty level of the CPA Exam, analyze the hardest CPA exam part, see CPA section pass rates, and strategize for success.

Understanding the CPA Exam Structure

Before we dive into the most difficult CPA section, let’s quickly recap the CPA exam’s four sections:

Each section is scored on a 0-99 scale, with a passing score of 75.

Which CPA Test is Hardest? CPA Exam Difficulty Ranking

Ranking the CPA Exam Sections from Hardest to Easiest (Based on Pass Rates & Complexity)

While difficulty varies from person to person, historical CPA sections pass rates and feedback from candidates provide insights into the hardest parts:

• FAR (Financial Accounting and Reporting) – Most Difficult
• REG (Regulation) – Highly Challenging
• AUD (Auditing and Attestation) – Moderate Difficulty
• BEC (Business Environment and Concepts) – Easiest

The Hardest CPA Exam Part: FAR vs. REG vs. AUD vs. BEC

1. FAR (Financial Accounting and Reporting) – The Toughest CPA Section

Why is FAR considered the hardest CPA exam part?

• Covers extensive accounting principles from GAAP to IFRS.
• Requires in-depth calculations and problem-solving skills.
• A massive syllabus that demands high retention.

2. REG (Regulation) – Complex & Detailed

Challenges in REG:

• Taxation laws are dynamic and require up-to-date knowledge.
• Heavily focused on memorization (business laws, ethics, federal taxation).

3. AUD (Auditing & Attestation) – Theory-Heavy

Why AUD is challenging:

• Heavy on theoretical concepts like internal controls and risk assessment.
• Requires strong analytical skills to evaluate audit scenarios.

4. BEC (Business Environment & Concepts) – The Easiest CPA Section

Why BEC is the least difficult?

• Relatively straightforward concepts (corporate governance, economics).
• Includes a written communication section that helps boost scores.

CPA Sections Pass Rate: What the Data Says

Recent CPA sections pass rates from the AICPA suggest the following:

Source: AICPA

Clearly, FAR has the lowest pass rate, making it the hardest CPA section statistically.

How to Tackle the Toughest CPA Exam Section

Best Strategies to Pass FAR

• Master key accounting principles early on.
• Practice multiple-choice questions and simulations extensively.
• Develop a time management strategy to tackle long questions effectively, ensuring you allocate sufficient time to each section.
• Use active recall methods, such as flashcards and quizzes, to reinforce challenging concepts.

Best Strategies to Pass REG

• Focus on tax laws and memorize key legal rules.
• Use flowcharts to simplify business law concepts.
• Stay updated with recent tax code changes to avoid outdated knowledge gaps.
• Practice real-world tax scenarios, as application-based learning can significantly improve retention.

Best Strategies to Pass AUD

• Understand audit processes conceptually rather than memorizing.
• Solve past case studies to develop critical thinking.
• Use real-world examples to relate to audit procedures and improve comprehension.
• Join CPA forums or study groups to exchange insights and improve problem-solving skills.

Expert Tips to Pass the CPA Exam

• Follow a Study Plan – Devote a significant 20 hours or more per week to preparation, making sure you cover every part of the course thoroughly.
• Use Review Courses – Make a big difference in your pass rates with some really good CPA study material and structured guidance.
• Simulate Exam Conditions – Practice timed applications to improve both accuracy and speed with real testing conditions.
• Weak Areas – Keep track of the difficult areas and do more within those study sessions.
• Ensure to Take Short Breaks – Long hours of studying will lead to burnout, hence keeping it less and encouraging short breaks improve focusing and retention.
• Keep Motivation High – Maintain a daily record of progress and reward yourself with something tiny once setting important study milestones to keep you motivated.

FAQs

1. Which CPA is the hardest section? 

Essentially, every single candidate would tell you that FAR has the hardest content considering the huge syllabus and complicated calculations.

2. What is the pass rate for the hardest CPA section?

FAR has a pass rate of 45.56%, making it the lowest among all CPA sections.

3. Is BEC really the easiest CPA section?

Yes, BEC has the highest pass rate (62.16%) and is more conceptual than computational.

4. How many hours should I study for each CPA section?

On average, candidates should spend 100-150 hours per section, with FAR requiring the most study time.

5. Can I take the CPA exam sections in any order?

Yes, you can choose the order, but many recommend taking FAR first due to its difficulty.

6. What happens if I fail a CPA exam section?

You can retake a failed section, but you must wait until the next testing window and pay the exam fees again.

7. Is work experience required before taking the CPA exam?

No, but most states require 1-2 years of work experience before CPA licensure.

8. What extra challenges are faced by Indian candidates in the CPA exam? 

In case of Indian candidates, perhaps this means qualifying definitely; thereafter, differences exist in the taxation and accounting standards. 

9. Which exams are tougher, CPA or CA in India? 

They are both very hard, but CPA focuses on four sections while CA takes a different route with multiple levels.

10. Where can I get CPA study materials? 

Institutes like Imarticus Learning provide the most reliable CPA prep courses.