What is the hardest topic on the CPA Exam?
Asked by: Prof. Daphnee Dooley DDS | Last update: August 17, 2025Score: 4.1/5 (62 votes)
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.
What is the hardest subject in the CPA Exam?
The FAR section of the CPA Exam is hard because it's the most comprehensive of the 4 exam sections, and it has a lot of math questions that are mentally taxing to get through. It has the lowest pass rate of all 4 exam sections and is considered the hardest CPA Exam section.
What are the hardest topics on the far CPA Exam?
What is most heavily tested on the FAR CPA Exam? Business combinations, leases, bonds, stockholders equity, and a mix of government and non-profit organizations are the most heavily tested content topics for FAR.
What is the hardest section of the CPA Exam 2024?
According to our CPA Industry Survey, 46% of people surveyed believe FAR is the hardest section of the CPA Exam. The FAR section of the exam tests candidates' knowledge of general accounting principles, and the skills needed to apply the financial reporting knowledge required of CPAs.
What is the easiest subject in the CPA Exam?
b) Conceptual subjects like Ethics & Governance (EG), Contemporary Business Issues (CBI) and Global Strategy & Leadership (GSL) are easy for some people who like concepts, ideas and lots of stories and examples. But, some people find these extremely hard and ambiguous, because they prefer clear rules for everything.
i passed all 4 cpa exams doing this (on my first try)
Is the CPA Exam harder than the bar?
The CPA Exam. You've heard the horror stories: It's derailed the careers of promising professionals. It's definitely harder than the BAR exam and maybe even some medical board exams. And it's nearly impossible to pass once you're a working professional.
What is the hardest accounting exam in the world?
The ICAI CA (Chartered Accountant) and ICMAI CMA (Cost Management Accountant) exams are two of the toughest exams in the world in the field of finance and accounting.
Which is the hardest unit in CPA?
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.
What is the most failed CPA Exam?
FAR CPA Exam Pass Rates
This follows typical trends as FAR has consistently had the lowest pass rate and is considered to be the hardest section of the exam. FAR contains a lot of dense information that can prove difficult for candidates to remember and apply on exam day.
Is the 2024 CPA Exam harder than the current exam?
While the core Exams will see minor content shifts but otherwise keep the same theme, the disciplines contain new content designed to keep the CPA license competitive. And given BEC was perceived to be the easiest CPA Exam section, the CPA Exam in 2024 is probably going to be more difficult.
What are the easiest CPA sections?
BEC, on the other hand, is usually considered the easiest section. It has the highest pass rate. The remaining sections, AUD and REG, are thought to be a medium level of difficulty. At the end of the day, all 4 sections of the CPA exam are going to be challenging.
How many times can I fail the CPA Exam?
Unlimited Retakes: You can retake the CPA exam sections as many times as needed. However, you must pass all sections within 18 to 30 months after passing the first section.
What is the easiest way to pass the CPA Exam?
- Develop a study plan and stick to it.
- Don't spend all your time reading study materials and watching videos. ...
- Use practice questions and exams to prepare for the real exam format.
- Use digital flashcards or create your own for tricky subjects.
How many people pass the CPA Exam on the first try?
You've probably heard quite a bit of intimidating details about how hard it is — it's long, it requires hundreds of hours of study time, it's so difficult that the average CPA Exam passing rate for first-time candidates is only 50%.
Is there a lot of math in CPA?
Accountants need to be proficient in basic arithmetic, algebra, and statistics to analyze financial data, prepare reports, and ensure accuracy in their work. They may also use mathematical principles to perform tasks such as budgeting, forecasting, and financial analysis.
Which exam is harder, CPA or CFP?
While both are challenging, the CPA exam is generally harder due to its technical focus on accounting and auditing principles across four sections totaling 16 hours. The CFP®, by contrast, is focused on financial planning for clients and is shorter at six hours.
Is a 75% on the CPA Exam passing?
CPA Exam Scoring Process: The CPA exam is scored using a weighted combination of multiple-choice questions (MCQs) and task-based simulations (TBSs). Minimum Passing Score: You need a scaled score of 75 to pass, which doesn't necessarily mean answering 75% of questions correctly.
Can ChatGPT pass the CPA?
LLMs Show Promise: ChatGPT-4 and Claude Opus remarkably passed multiple sections of the CPA exam, displaying proficiency in both auditing and financial reporting. Human Accountants are Not Obsolete…
Has anyone gotten a 100 on the CPA Exam?
Any score of 75 or above on the scaled score of 0 to 99 is considered passing. Has anyone gotten a 100 on the CPA exam? It is highly unlikely for anyone to score a 100 on the CPA exam.
Is the CPA harder then the bar?
Just look at the pass rates for first time exam takers. You passed the bar, but the CPA Exam will be much more difficult,” came the advice from my CPA friends. My attorney colleagues had this to say, “Well, after studying for and taking the Bar Exam, the CPA Exam will be a piece of cake for you.”
How many hours per week to study for CPA?
Students, recent graduates, and people with plenty of time to study should aim to sit for and pass 4 sections of the CPA Exam in about 6 months. This would have you taking an exam every 6-7 weeks and studying about 22-26 hours each week.
Which CPA Exam is hardest?
- CPA Exam sections—hardest to easiest.
- 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. ...
- Scoring weights. ...
- Scoring Weights by Section.
Which is the 3 toughest exam in the world?
- Gaokao Exam in China.
- IIT JEE Advanced.
- Civil Services Exam (CSE)/UPSC.
- All Souls Prize Fellowship Exam.
- USMLE.
- Master Sommelier Diploma Exam.
- ICAI CA/ ICMAI Exams.
- CCIE (Cisco Certified Internetwork Expert)
Which is the toughest course in accounting?
Chartered Accountancy
This course is notorious for its challenging exams covering financial accounting, auditing, and taxation. Students often invest around 10-12 hours daily in preparation, leading to a drop-out rate of approximately 50-60%. The workload and high standards make it one of the toughest paths in finance.
What is America's toughest exam?
1. The United States Medical Licensing Examination (USMLE) The United States Medical Licensing Examination (USMLE) takes the top spot as the most challenging exam in the US, with an average preparation time ranging from 200 to 400 hours for each of its three steps.