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Which CPA Exam Section is the Hardest? N OV E M B E R 1 0 , 2 0 2 0
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The uniform US CPA exam consists of 4 sections: Financial Accounting and Reporting (FAR),
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Auditing and Attestation (AUD), Business Environment and Concepts (BEC), and Regulation (REG). When it comes to the hardest section among all the exams, everyone says it’s FAR. Why is FAR largely considered the hardest?
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Here are some reasons. Everyone has their difficulty in the exam, but if 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
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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
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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.
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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
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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. According to the survey conducted by NASBA, most of the people said “FAR is the hardest part among all the CPA exam sections.”
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