What is the hardest CPA section to pass?

The hardest section of the CPA Exam is widely considered to be Financial Accounting and Reporting (FAR) due to its vast scope, complex topics, and typically lowest pass rates, although the difficulty can be subjective and some candidates struggle more with Auditing and Attestation (AUD) or Regulation (REG). FAR covers core accounting principles and extensive material, making it comprehensive and often the toughest hurdle for many aspiring CPAs.

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's the easiest section of the CPA Exam?

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.

Is TCP easier than REG?

TCP Has the Highest Pass Rate

This is significantly higher than all other CPA exam sections — even higher than traditionally strong sections like REG (62.03%) and ISC (61.23%).

Can a CPA make 300k a year?

Can accountants make 300k? Yes, it is possible for accountants to make $300,000 a year or more, especially those working in public accounting or executive finance roles. However, salaries at this high level typically require extensive experience, professional qualifications, and a track record of success.

Is the CPA Exam Really That Hard? National Instructor Answers

Is CPA still worth it in 2025?

Absolutely. While public accounting firms highly value CPA certification, corporate employers, government agencies, and non-profit organizations also prefer CPA-certified candidates for senior financial positions. The credential provides credibility and expertise valuable across all sectors.

Can I pass CPA in 3 months?

You may wonder, can you really pass all four sections of the CPA exam in 3 months? The answer is yes, you can! While the preparation will be tedious, it's definitely doable. The first step is to sign up for your exam.

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.

What's harder, LSAT or CPA?

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.

What is the hardest accounting exam in the world?

The Chartered Accountant exam is one of the toughest exams in the world. It is both a professional qualification and a personal achievement. The exam consists of two parts- Professional Practice and Personal Proficiency.

What are the top 10 hardest exams in the US?

Top 10 Toughest Exams in the United States

• USMLE (United States Medical Licensing Examination) ...
• Uniform Bar Examination/ California Bar. ...
• CFA (Chartered Financial Analyst) Exam. ...
• CPA (Certified Public Accountant) Exam. ...
• NCLEX (National Council Licensure Examination) ...
• GRE (Graduate Record Examination)

Do tax lawyers make more than CPAs?

Which career path has a higher earning potential, tax attorney or CPA? While earning potential varies based on factors like location, experience, and specialization, CPAs generally have a higher average salary of around $122,000 annually compared to tax attorneys, who average around $77,000.

Which is the toughest subject in CPA?

CPA Exam Difficulty Ranking

FAR (Financial Accounting and Reporting) – Most Difficult. REG (Regulation) – Highly Challenging. AUD (Auditing and Attestation) – Moderate Difficulty.

Is a 75% on the CPA Exam passing?

The CPA Exam is scored on a scale from 0 to 99, and a CPA passing score for each section is a minimum of 75. However, the score is not based on a percentage of correct answers. Your score calculation is based not only on whether you answered questions correctly, but also on the relative difficulty of each question.

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

Can you make $500,000 a year as an accountant? It is possible, but labor market data suggests it is rare for accountants to earn such a lofty annual salary.

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.

Who has more salary, CA or CPA?

Comparison between CA and CPA

It is difficult to determine which of these professions offers a higher salary, as the salary of a CA or CPA can vary greatly based on several factors. However, in general, CAs tend to earn slightly more than CPAs in India.