What is the hardest CPA Exam 2025?

For the 2025 CPA Exam, Financial Accounting and Reporting (FAR) and Business Analysis and Reporting (BAR) are statistically the hardest sections, consistently showing the lowest pass rates (often below 40%), while Tax Compliance and Planning (TCP) is generally the easiest. However, candidate perception often highlights FAR as the most difficult due to its extensive, complex content, though some find AUD's wording challenging, and BAR's deep analysis also makes it tough.

What is the hardest section of the CPA Exam 2025?

According to the AICPA, the section with the lowest industry-average pass rate from Q1 2024 – Q2 2025 is BAR, at an average 40% pass rate. This implies that BAR is the hardest CPA Exam section—or at least the hardest to pass. FAR is a very close second, with just a 41% pass rate.

What is the pass rate for the CPA Exam 2025?

REG pass rates rose under CPA Evolution from 58% in 2023 to 64% in 2025. The section covers federal taxation, business law, and ethics requirements. The improvement reflects the shift of substantial content to the new TCP discipline section, making the REG core section less voluminous.

Is CPA still worth it in 2025?

Yes, the CPA is still highly worth it in 2025, offering significant advantages like higher earning potential, enhanced job security due to industry shortages, and access to leadership roles, acting as a career catalyst even with AI, because it validates specialized expertise and ethical commitment, opening doors in public accounting, corporate finance, and advisory, though its primary value shifts slightly depending on your specific career path. 

Which CPA Exam is the hardest to pass?

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. 

Passed November 2025 CFA Level 2 (Pass Rate 42%) - What Should I Do Now?

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. 

Is a CPA harder than a bar?

There's no definitive answer, as it's subjective, but many who've taken both find the CPA Exam harder due to its four distinct sections, breadth of technical accounting knowledge, and the need to pass all within 18 months (a marathon), while the Bar Exam is often seen as a more intense, physically demanding sprint over two days testing broad legal concepts. The CPA's difficulty often comes from its multifaceted nature and the challenge of mastering different accounting/tax areas, whereas the Bar's challenge lies in the sheer volume of legal information and mental stamina required over consecutive days. 

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. 

Is there a CPA decline in 2025?

In 2025, the CPA shortage continues to reshape finance hiring nationwide. According to The Wall Street Journal (“Aspiring CPAs Consider Ditching Grad School Plans as States Revamp Laws,” 2025) [1], the number of people sitting for the CPA exam has declined by more than 30 percent since 2016.

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. 

Is the CPA Exam harder now?

Is the CPA exam harder than it used to be? Yes, the CPA exam is just as hard today as it was 30 years ago. Although the AICPA makes changes to the CPA exam every year, they make a conscious effort to maintain the professional standards and level of difficulty.

Who is the youngest person to pass the CPA Exam?

James 'Jimmy' Chilimigras is 15 years old, a Loyola Law student, and the youngest person to pass the Certified Public Accounting exam in the world. After scoring 31 on the ACT at the age of 12, he said he had too big of a passion not to continue his studies.

What are common reasons for failing CPA?

Here are five common things people do that cause them to fail the CPA exam.

• Social Media. Contents [show] ...
• No Structured Schedule. Let's face it. ...
• Lack of Focus. This point goes hand in hand with the first two. ...
• No Deadlines. ...
• No Breaks.

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 easiest exam in CPA?

CPA Exam Difficulty Ranking

• FAR (Financial Accounting and Reporting) – Most Difficult.
• REG (Regulation) – Highly Challenging.
• AUD (Auditing and Attestation) – Moderate Difficulty.
• BEC (Business Environment and Concepts) – Easiest.

Is series 7 harder than CPA?

The CPA exam is generally considered harder than the Series 7 because it's much broader, covering accounting, auditing, regulation, and business, while the Series 7 focuses specifically on securities, requiring four times the material (four exams vs. one), with lower pass rates for each CPA section (around 50%) compared to the Series 7's ~65-70%, making the CPA a greater test of endurance and comprehensive knowledge. However, the Series 7's length and detailed investment questions can be challenging, especially without prior finance knowledge, notes Sacramento Bee and Miami Herald. 

Why are so many CPAs quitting?

CPAs are quitting due to overwhelming burnout from long hours, a poor work-life balance, and heavy workloads, coupled with dissatisfaction over low pay, mundane tasks, and limited career advancement opportunities. Other factors include technological disruption, a negative workplace culture, and a desire for more creative work, leading many to seek roles in other industries. 

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, Chief Accounting Officer (CAO) in a major corporation, or owning a highly successful practice, often involving specialization, significant experience (20+ years), business development, and strategic leadership rather than just basic accounting tasks. It's a long, challenging journey involving high leverage and significant responsibility, not typical for entry-level or standard roles. 

Is CPA losing its value?

The CPA credential remains a cornerstone of the profession, but new data indicate its prominence is steadily declining. Between 2020 and 2024, the average percentage of staff holding CPA licenses across all firms dropped from 56.0 percent to 48.4 percent.

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. 

Do all CPAs make 6 figures?

No, not all CPAs make six figures immediately, but the credential significantly boosts earning potential, with many achieving it within a few years in public accounting, especially in high-cost areas or senior roles, while lower-level positions might start in the high five figures before reaching six figures with experience. Starting salaries vary, but career progression, location (High Cost of Living vs. Low Cost of Living), firm size (Big Four vs. smaller), and experience level are key factors in reaching six-figure incomes, which are common for senior managers and partners. 

What salary is top 1% in the USA?

To be in the top 1% of earners in the U.S., you generally need a household income between approximately $700,000 and over $1 million, with the exact amount varying significantly by state, though national estimates hover around the $790,000 mark for average individual wages, while some analyses show thresholds from under $400k in low-cost states to over $1 million in high-cost areas like Connecticut.
 

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 on a CPA exam section is a passing score, but it's crucial to understand it's not a literal 75% of questions answered correctly; the score is on a 0-99 scale, reflecting sufficient knowledge to protect the public interest, based on weighted question difficulty and performance.
 

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.