What is the hardest part of the CPA Exam?

According to the American Institute of Certified Public Accountants (AICPA), FAR (Financial Accounting and Reporting) is the hardest part of the CPA exam. It is because of the FAR exam length, and it consists of information twice that of other sections. Also, AICPA is adding more IFRS questions, and it’s growing. 

Pass Rates:

It is hard for us to conclude which section of the CPA exam is the most difficult. But, based on the exam sections, we can come to an assumption in which the candidates scored the lowest on. 

For example, if a candidate finds difficulty in memorizing the tax codes, then he/she spends more time on studying REG (Regulation) than the others. Besides, at the same time, the candidate spends very less time studying BEC (Business Environment and Concepts). It leads to getting a good score on REG (Regulation) multiple-choice questions than BEC. Here, his low score on BEC doesn’t mean that the exam is difficult; it’s only because of spending less time on studying BEC.

How FAR is considered as the hardest part of the CPA Exam?

Everyone has their difficulty in the exam, but we take the majority as consideration, then FAR is the hardest part of the CPA exam. In FAR, the candidates will tend to have more problems with financial management, governmental accounting, and fund accounting. When preparing for the exam, it’s essential to look at the strengths and weaknesses of yours. You can review the experience of others, but don’t follow it blindly. You have to prepare yourself for the exam and focus on studying the critical part. Strengthening the weak areas is the only way to pass the CPA exam.

You don’t need to memorize the information simply. Especially in the new exam; you have to understand the concepts well. Take your own time and give yourself time to prepare for each exam. Select a CPA review course that fits and works for you. Get the right CPA study guide and make some progress in your career.


Many Certified Public Accountants feel FAR is the hardest part of the exam, but if you prepare well and get proper guidance, you can crack the exam easily. Persistence is the key to success. Never give up. Happy Learning!

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Author Bio:

Anji Velagana is the Content Strategist at Simandhar Education and has 2 years of experience in content writing and blogging. He loves pursuing excellence through writing and has a passion for technology & educational content. Contact him on LinkedIn.


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  1. Ashutosh

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  2. suma

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  4. Rama Krishna

    Very Informative. Thanks for sharing.

  5. Swadesh Semwal

    Thanks for sharing. For the AUD section follow this strategy:

  6. aishwarya anand solanki

    Thanks for sharing this!

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