Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate.AUD and REG tend to be middle of the road.
The CPA Exam is difficult, and the overall pass rates hover around 50%, The AICPA’s goal is for every candidate who passes the exam with the minimum passing score of 75 to reflect positively on the profession. Passing this exam confirms you have the competence to practice in a highly specialized field. To ensure this, the CPA Exam tests candidates at advanced skill levels.
The four skill levels tested in the CPA Exam sections include:
The Challenge of FAR: Understanding the Toughest Section of the CPA Exam. Among the things that make the CPA exam hard, the Financial Accounting and Reporting (FAR) section is often cited as the most challenging.
The Challenge of FAR: Understanding the Toughest Section of the CPA Exam. Among the things that make the CPA exam hard, the Financial Accounting and Reporting (FAR) section is often cited as the most challenging.
Exams that could be easier to pass in 2024 are FAR and REG because they are moving content from these sections. Now, if a candidate has time to pass all four in 2023, by all means, encourage them to do so! The AUD exam will remain pretty much the same in 2024.
In 2021, cumulative pass rates for the CPA exam ranged between 45-63% for the four different sections of the exam. The CPA exam sections by highest pass rate in order: Business Environment and Concepts (BEC)Regulation (REG)
The CPA Exam uses a scoring system from 0 to 99, and candidates need a minimum score of 75 to pass each of its four sections. Among the four sections, FAR holds a notorious reputation as the toughest, consistently boasting the lowest pass rates. Some even joke that CPA stands for “Couldn't Pass Again”.
Address: Suite 751 871 Lissette Throughway, West Kittie, NH 41603
Phone: +2366831109631
Job: Sales Producer
Hobby: Creative writing, Motor sports, Do it yourself, Skateboarding, Coffee roasting, Calligraphy, Stand-up comedy
Introduction: My name is Laurine Ryan, I am a adorable, fair, graceful, spotless, gorgeous, homely, cooperative person who loves writing and wants to share my knowledge and understanding with you.
We notice you're using an ad blocker
Without advertising income, we can't keep making this site awesome for you.
![CPA Exam Sections [Hardest to Easiest] - Gleim Exam Prep (2024)](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mP8/h8AAvMB+NzmkbcAAAAASUVORK5CYII=)