What is the hardest section of the CPA? According to Roger CPA Review, the average student finds the FAR section to be the most difficult part of the CPA exam.

I tried to schedule my CPA exam sections so I would go from hardest to easiest, so that if I passed the first one or two, I wouldn’t have to worry quite so much about passing the next two.

I judged that FAR would be the hardest, because it seemed like it covered the most information. However, once I started studying for it, I realized that even though I didn’t really remember much from my intermediate accounting classes, the fact that I had at least seen the material before made the review a little easier.

Now that I’ve safely passed FAR and I’m working on REG, REG seems like the most difficult section of the CPA exam. There are so many details they can test, and I’m not sure I’ve learned as much of this in school.

Sometimes I’m suprised about how much I already do know, despite not taking one course that specifically covers this exam. I’m working on part 2 of 6 parts in the Roger CPA review study plan. Part one was individual tax, which I actually did have a class on, and I think most accounting students have seen this in class. Part two is about the legal environment of accounting, which I never had  a class on, but I know a lot of the information already from different classes, such as audit class.

Some of the information is still new to me, such as the regulations about when you need to register with the SEC, but I’m hoping as I go through the book, I’ll know more than I think about the different topics on the REG exam.

Related posts:

1. Final Exam and CPA Changes
2. So this is what BEC looks like…
3. CPA Review: Practice Exams

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