CPA Exam Sections -- Which Section is the Hardest?

Understanding the CPA Exam sections is the first step to mastering them. So, to help you, this video reviews the four sections of the CPA Exam, including which is the hardest and what CPA section you should take first. Here’s the full discussion: https://ipassthecpaexam.com/cpa-exam-...

The CPA Exam has four sections: Auditing and Attestation (AUD), Business Environments and Concepts (BEC), Financial Auditing and Reporting (FAR), and Regulation (FAR).

AUD covers audits, reviews, risk assessments, and attestations. Plus, the AICPA tests candidates on their knowledge of professional conduct.

BEC tests an assortment of topics related to business practices, from corporate governance to economics and management. The section also addresses information technology, which continues to impact the accounting profession.

FAR covers the most content. Not only does it assess your skills in financial reporting and statements, but it also tests on US GAPP vs. IFRS.

And finally, REG addresses federal tax and business laws. In addition, be prepared to answer questions about ethics and professional responsibilities. Many candidates find the tax-related questions to be challenging.

Each CPA Exam section has a mix of multiple-choice questions and task-based simulations to test your accounting skills and knowledge of the AICPA Blueprints. Plus, BEC has short essays called Written Communications that gauge your ability to clearly write about accounting concepts.

The hardest section of the CPA Exam depends on your personal skill levels. However, most candidates struggle with FAR the most. It’s definitely the most comprehensive section.

What section of the CPA Exam should you take first? Well, that depends on your strengths. But a lot of candidates take FAR first since so much of the material builds on what appears in other sections. Or, they tackle AUD first if they already work in auditing or took a lot of auditing classes in college. Once AUD and FAR are over, most people will pass REG next. Many candidates take BEC last since it’s usually considered less stressful than the other sections. So, a good logical order could be to pass FAR, then pass AUD, REC, and finally BEC.

Really, though, you should take the CPA Exam sections in the order that is best for you. Play to your strengths to build confidence as you progress through the exams. For example, if you’re a strong writer, you could take BEC first because it’s the only section with Written Communications.

Candidates have 4 hours to complete each section. That might seem like a lot, but you only have a few minutes to answer each question. So, one of the best CPA Exam study tips is to practice with timed mock exams. You need to get used to the fairly quick pace of the questions.

The CPA Exam pass rate hovers around 50%. Therefore, it’s important to understand the format of the exam sections. And you should create a study plan and stick to it. Using a CPA Exam review course will help keep you on track. After you watch this video, go to https://ipassthecpaexam.com/best-cpa-... to find course reviews and discount codes.

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