Is reg the hardest CPA Exam?

Whether REG (Regulation) is the hardest CPA exam is subjective, but many candidates find it challenging due to the sheer volume of detailed tax rules and business law, requiring significant memorization, though some find FAR (Financial Accounting & Reporting) or AUD (Auditing & Attestation) harder depending on their background. FAR often has the most content, while REG's difficulty comes from dry, exception-heavy material that differs from typical accounting focus.

Is reg the hardest CPA section?

FAR was the most popular answer, with 63% of all candidates choosing this as the most difficult section. Surprisingly, AUD came in second place as the hardest CPA Exam, with 24%. BAR had just 8% of votes, while REG, TCP, and ISC fell much lower.

Which is the toughest exam in CPA?

Most candidates and data suggest Financial Accounting & Reporting (FAR) is the hardest CPA Exam section due to its vast scope, lowest pass rates, and comprehensive nature, testing deep knowledge of GAAP and financial reporting; however, difficulty is subjective, with some finding Auditing & Attestation (AUD) or the newer Discipline sections like Business Analysis & Reporting (BAR) equally challenging based on personal strengths, though FAR consistently ranks as the toughest core exam. 

What is the pass rate for reg CPA?

The AICPA releases aggregate pass rates quarterly. Through Q3 2025, performance varies significantly across sections. Core sections include AUD at 50.03% (up from 49.05% in Q2), FAR at 43.07% (down slightly from 43.52%), and REG at 64% in 2025.

Is reg a difficult exam?

Most CPA candidates find that what makes REG hard is the focus on complicated tax and business law rather than areas of accounting they may be more comfortable and familiar with. Also, with 72 MCQs and eight TBSs, you'll need to have a strong grasp of the material so you can work efficiently on the exam.

How I Studied for the CPA Exams

Which is harder, far or reg?

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.

Can a CPA make 300k a year?

Yes, a CPA can absolutely make $300k, especially in senior leadership roles like Partner, CFO, or Director in large firms or corporations, or by owning a successful practice, though it typically requires significant experience (10+ years), specialization, business development, and working in high-cost areas like major cities, with partners at large firms often earning well over $300k. 

How long should I study for the reg CPA Exam?

Taxation and Regulation (REG) - 80 to 110 hours

REG is the third Core section and consists of 72 MCQs and eight TBSs related to tax practice. This is exam covers five content areas: Ethics, professional responsibilities and federal tax procedures.

Is a CPA harder than a bar?

Most people find the CPA exam harder than the Bar exam due to its multi-section format, requiring passing four parts within 18 months, compared to the Bar's intense but shorter, single-test focus; however, difficulty is subjective, depending heavily on your strengths, with the CPA testing broad accounting/business knowledge and the Bar testing legal reasoning, often leading to CPA candidates (especially those with JD/CPAs) finding the CPA more challenging, despite the Bar often having lower average pass rates in some jurisdictions. 

Should I take reg or tcp first?

If You're Working Full-Time in Tax

If you are already working in tax, start with REG to leverage your day-to-day knowledge. It's a good way to gain an early win and build confidence. Next, go for TCP, the discipline that matches your expertise, before moving to FAR and AUD.

Which is the 3 toughest exam in the world?

The three toughest exams globally often cited for their extreme difficulty, low pass rates, and high stakes are China's Gaokao (National College Entrance Exam) for its sheer scale and competitiveness, India's UPSC Civil Services Exam for its life-altering potential and minuscule selection, and India's IIT-JEE Advanced (Joint Entrance Exam) for its rigorous engineering entrance criteria, alongside prestigious UK fellowships like the All Souls Prize Exam, with difficulty varying by individual and goals. 

Which CPA Exam is the hardest in 2025?

In 2025, the Business Analysis and Reporting (BAR) discipline section is statistically the hardest CPA Exam section, often followed closely by the core Financial Accounting and Reporting (FAR) section, due to their lower pass rates and significant content volume/complexity, though individual experiences vary, with some finding Auditing and Attestation (AUD) trickier due to subjectivity.
 

What to memorize for reg CPA?

The REG exam covers 5 main content areas: ethics, professional responsibilities, and federal tax procedures; business law; federal taxation of property transactions; federal taxation of individuals; and federal taxation of entities.

What percent of people pass all 4 CPA exams first try?

Only a small percentage of candidates pass all four CPA exam sections on their first try, with estimates generally falling between 13.9% and 20%, though some older data suggests around 13.6%. While individual section pass rates vary (often 40-70% depending on the section and quarter), successfully completing all four parts on the first attempt is a challenging feat, with many candidates taking longer or needing multiple attempts to pass all sections within the 18-month window, say sources like Accounting Today and UWorld. 

Which is the toughest paper in CPA?

Most candidates and data suggest Financial Accounting & Reporting (FAR) is the hardest CPA Exam section due to its vast scope, lowest pass rates, and comprehensive nature, testing deep knowledge of GAAP and financial reporting; however, difficulty is subjective, with some finding Auditing & Attestation (AUD) or the newer Discipline sections like Business Analysis & Reporting (BAR) equally challenging based on personal strengths, though FAR consistently ranks as the toughest core exam. 

Do tax lawyers make more than CPAs?

Yes, tax attorneys generally make more than CPAs because of their specialized legal expertise and higher earning potential in complex legal matters, with lawyers' median pay around $151k versus accountants' $81k according to 2024 data, though top-tier CPAs in corporate roles can earn significantly, sometimes exceeding basic attorney pay. Both roles offer high earning potential in specialized areas, with tax attorneys focusing on legal strategy and court representation, while CPAs excel in accounting, compliance, and financial planning. 

Is a 75% on the CPA Exam passing?

Yes, a score of 75 or above is a passing score on the CPA exam, but it's a scaled score on a 0-99 range, not a direct percentage; a 75 doesn't mean you got exactly 75% of questions right, as scoring factors in difficulty and question types (MCQs, simulations).
 

Is the LSAT or CPA harder?

Some candidates claim that it's easier to study for the LSAT than the CPA Exam and that the LSAT requires fewer study hours to get a good score. The CPA Exam requires a lot of memorization, and most candidates need to take several practice exams before they can pass.

Can you finish CPA in 3 months?

Yes, passing all four CPA exam sections in 3 months is possible but extremely challenging, requiring intense dedication, a strict plan, full-time study (30-40+ hours/week), and sacrificing social/personal time, often involving little to no days off to cover the ~400-450 total study hours needed. Key strategies include choosing an effective review course, scheduling all exams upfront, focusing on concepts (not just memorizing), practicing relentlessly, and potentially finding study partners for accountability. 

Is 120 hours enough for reg?

Overall, you should plan to spend 90-110 hours reviewing for the REG section. On the REG CPA exam, you will be answering 76 multiple-choice questions and 8 task-based simulations.

Is 6 weeks enough for reg reddit?

Definitely. I did 100 hours part-time over 6 weeks and got an 87.

Do all CPAs make 6 figures?

No, not all CPAs make six figures immediately, but it's a strong career path with high earning potential, as many CPAs reach six figures with experience, especially in management or senior roles, with starting salaries often in the high five figures and growing significantly with time and location, particularly in high-cost areas or larger firms like the Big Four. 

What profession makes $400,000 a year?

Professions making $400,000 a year generally fall into medicine (specialty surgeons, anesthesiologists, dentists), high-level corporate roles (CEOs, C-Suite), finance (investment banking, top finance execs), law (partners), technology (senior engineers, tech sales), and top-tier sales (medical equipment, enterprise software). These roles demand significant education, experience, specialized skills, or high performance, often with compensation including bonuses and stock. 

Can you make $500,000 a year as an accountant?

Yes, an accountant can make $500k a year, but it's rare and typically requires reaching top-tier positions like partner at a large firm, C-suite executive (like CFO) at a major corporation, or owning a highly successful firm, often involving significant experience, high-leverage skills, business development, and substantial sacrifice, far beyond typical staff accountant roles.