Easiest Cpa Section
Some prefer to start with the hardest section to get it over with while others prefer to start with the easiest section to avoid being overwhelmed or discouraged or to build momentum.
Easiest cpa section. Start with the easiest section. Bec is often thought to be the easiest. Aud and reg tend to be middle of the road.
Many students assume that the bec business environment and concepts section of the cpa exam is the easiest one don t make this foolish mistake. Bec is widely regarded as the easiest of the four cpa exam sections. I have received many emails asking which section of the cpa exam is the best to take first.
What are the topics of each cpa exam section. 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. Taking the cpa part that is easiest for you first makes way more sense.
Obviously this is the next logical question. In recent years the bec portion has a pass rate around 48. Whether it s a section that corresponds with a class in college in which you excelled or an area of accounting you ve worked in for years choosing a section that s going to capture your attention will make your cpa studying easier.
It will give you a better shot at passing it and if it does elapse because of the 18 month testing window it won t be that hard to complete again. The question hits home for cpa candidates facing the business environment and concepts bec section of the exam. Overall pass rates hover around 50 largely because the cpa exam tests candidates at advanced levels of skill.
The answer is whatever subject you feel most confident and comfortable with. This section requires quick thinking application skills about generalized business concepts. Some people are really good at financial accounting and like the far section while others prefer auditing.