Based on recent exam data, Tax Compliance and Planning (TCP) is frequently considered the easiest discipline, boasting the highest pass rates, particularly for candidates with a tax background. However, Information Systems and Controls (ISC) is often deemed the easiest for those with IT or audit experience, as it requires less complex calculation and is largely focused on conceptual, logic-based, or memory-heavy topics.
While TCP can be complex, candidates with experience in tax or those who work in public accounting may find it more straightforward than the other discipline sections. For tax professionals, TCP may offer a natural fit as one of the easier CPA exam sections.
Summary. Statistically, BAR has the lowest pass rate at 40%, followed closely by FAR at 41%, making them the hardest to pass, while TCP has the highest pass rate at 76%. However, when CPA candidates were surveyed, FAR was overwhelmingly chosen as the most difficult by 63% of respondents, with AUD in second place at 24% ...
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.
Financial Accounting and Reporting (FAR) is widely considered the hardest CPA subject due to its sheer volume of information, covering vast topics like consolidations, governmental accounting, and complex transactions, often requiring significant memorization and understanding of foundational concepts. While individual experiences vary, FAR consistently appears as the most challenging section for many candidates, even more so than sections with notoriously tricky questions like AUD (Auditing & Attestation) or REG (Regulation).
TCP tests advanced tax topics similar to the content in the Regulation (REG) exam, so if REG is your strongest Core exam topic, it's a good idea to take the TCP exam. You should plan on sitting for TCP immediately after passing REG while the tax content is still fresh for you.
Yes, many candidates find that starting with FAR, followed by AUD, then REG, and finishing with a discipline section is the most effective sequence. This order builds a strong foundation and keeps topic overlap fresh between sections.
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.
Remember, each area is in demand and specialized knowledge will be needed in the future, so there's plenty of opportunities for career advancement no matter which CPA Exam Discipline you choose.
The AICPA/CIMA 2022 Annual Report (https://tinyurl.com/2p8jzfsp) reveals a 7% decrease from 2021 to 2022 for the total number of candidates taking the CPA exam.
Although BEC is often considered the easiest section, all four sections of the CPA exam require significant preparation. Here are some general tips to ensure success: Start with Your Strongest Section: Many candidates choose to start with the section they feel most confident about to build momentum.
It is recommended that you spend at least 120 hours studying for the BAR CPA Exam. Similarly, it is suggested that 100 study hours are essential for the ISC CPA Exam, which focuses on information technology audit and advisory services, System and Organization Controls (SOC) engagements, and data management.
TCP by far has the highest pass rate with a massive 82.36%.
Auditors typically earn more money than accountants because employers tend to pay for their services at higher rates.
Auditing and Attestation (AUD) - 110 to 140 hours
AUD is a Core section consisting of 78 multiple-choice questions (MCQs) and seven task-based simulations (TBSs) covering the auditing process across four specific areas: Ethics, professional responsibilities and general principles.
Yes, tax attorneys generally earn more than CPAs because they handle complex legal issues, court representation, and high-stakes tax litigation, commanding higher fees than CPAs who focus more on accounting, financial planning, and return preparation, although both can earn high salaries, especially in senior roles at large firms. A tax attorney's specialization in law often leads to higher earning potential, with median lawyer pay significantly exceeding that of accountants, though specific salaries depend heavily on experience, firm size, and location.
Financial Accounting and Reporting (FAR) is widely considered the hardest CPA subject due to its sheer volume of information, covering vast topics like consolidations, governmental accounting, and complex transactions, often requiring significant memorization and understanding of foundational concepts. While individual experiences vary, FAR consistently appears as the most challenging section for many candidates, even more so than sections with notoriously tricky questions like AUD (Auditing & Attestation) or REG (Regulation).
Benefits of taking the CPA Exam later in your career
While the average CPA Exam candidate is just 29 years old,3 there are no age limitations on who can become a CPA. In fact, if you're mature in your career, there are many benefits of earning your CPA license later in your career.
No other beverages are permitted. All water must be in a clear or transparent container with a lid or cap. All labels must be removed, and the container will be inspected for notes or other test aids during the security check.
“The discipline choice is personal,” Maslott explains. You can align it to your internship experience, coursework, or your career interests. And importantly: Your discipline does not limit your future practice. Once you're a CPA, you're a CPA — period.