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It is important not to underestimate Financial Reporting – it is the hardest subject in the CPA Program and requires you to complete at a time when your other commitments are manageable.
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Not all candidates agreed that FAR is the hardest section. Here are some comments about BEC, AUD and REG: “BEC! It’s so random. Taking it a second time. Passed the other three the first time.” “BEC was brutal. It was a lot more information than I anticipated and not my strongest subject. The writing was actually the easiest part though.”
According to the AICPA’s published pass rates, the hardest part of the Uniform CPA exam is FAR (Financial Accounting and Reporting). The 2016 cumulative pass rates show that candidates consistently performed worst on FAR than the AUD, BEC, and REG with pass rates of 45.42%, 45.82%, 55.54%, and 48.41%, for all four sections respectively.
Among the four sections, FAR has a reputation for being the hardest. It typically has the lowest pass rate. BEC is often thought to be the easiest. It has the highest pass rate. AUD and REG tend to be middle of the road. The CPA Exam is difficult. Overall pass rates hover around 50%, largely because the CPA Exam tests candidates at advanced levels of skill. The four levels of skill tested in the CPA Exam sections include:
I think E&G and SMA and then FR is the best way to approach the CPA subjects, as they get progessively harder / more time consuming. This means you get the main core subjects completed before your electives.
The cpa exam sections by difficulty are below. The hardest cpa section according to most people is FAR. Far pass rate – 46.31%. Audit pass rate – 51.01%. Regulation pass rate – 56.34%. Bec pass rate – 59.98%. You also have to look at the structure of each section of the cpa test which we will do below.
Students often report that Financial Accounting and Reporting (FAR) is the most difficult part of the CPA Exam to pass, because it is the most comprehensive section. However, how difficult you find any given exam section will depend on your accountancy background.
The Financial Accounting and Reporting (FAR) section of the CPA Exam can be the most difficult of the overall four-part exam. The “far”-reaching and meticulous depth of material covered can intimidate even the best-prepared student!
These subjects, along with E&G, provide a strong base for the remaining subjects that you choose (two electives and Global Strategy and Leadership). It is important not to underestimate Financial Reporting – it is the hardest subject in the CPA Program and requires you to complete at a time when your other commitments are manageable.
Didn't enjoy Financial Reporting. Probably the most difficult in terms of technical Accounting. Ethics was boring but not too hard. GSL, pretty interesting. I did Audit as an Elective since I was in Big 4 Audit, that was pretty straight forward since it was related to work.