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Auditing and attestation aud business environment and concepts bec financial accounting and reporting far and regulation reg.

Cpa exam sections difficulty. The four levels of skill tested in the cpa exam sections include. According to the aicpa the cumulative pass rates for 2015 for aud bec far and reg were 47 28 56 48 46 75 and 49 43 respectively. Third never give up.

It tests the topics using multiple question types including some question types that simulate real world tasks cpas are expected to do. Tips to pass the most difficult sections of the cpa exam. The exam covers a variety of topics at different skill levels.

Don t rush your study process. However how difficult you find any given exam section will depend on your accountancy background. Using the statistics provided by the aicpa the far financial accounting and reporting section of the cpa is the hardest.

Now the first mcq testlet is always designed to be of medium difficulty. Each cpa exam section includes 2 mcq testlets. First don t simply memorize information.

The cpa exam is hard. However if you pass a certain threshold for scoring your second mcq testlet then progresses to difficult importantly if you don t pass that threshold you will again be given a testlet of medium difficulty. Each section is timed.

What is the most difficult part of the cpa exam. 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. As a whole the cpa exam consists of several question types that test the knowledge and skills required of newly licensed cpas.

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