There's no single "easiest" CPA section, as it depends on your background, but Information Systems and Controls (ISC) and the former Business Environment & Concepts (BEC) are often considered more accessible, focusing on technology, strategy, and general business concepts rather than just deep technical accounting. Tax Compliance & Planning (TCP) can also be easier for tax professionals. Ultimately, play to your strengths, but don't underestimate any section; they are all challenging.
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.
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.
FAR is the most comprehensive and technical exam in the CPA series. It covers the core principles of financial reporting, which reappear in other sections, especially AUD and BAR. Choosing FAR first aligns with many CPA courses that suggest starting with your toughest exam when motivation is high.
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.
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.
Keep in mind, the Bar exam has much more difficult requirements to even sit for the exam—you need to go to law school, which is quite a commitment, both financially and in terms of time. While the CPA requires accounting experience and coursework, there's a lower bar for entry for this test.
Students should take the CPA exams between 2-3 months. If using 2 months to study, this will provide room to retake 1-2 exams and still finish within 12 months. If a student takes 3 months per exam, then they will need to pass each exam on the first try to pass in 12 months.
6 Tips to Help You Pass the CPA Exam in the First Attempt
List of Easiest Exams 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.
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.
Although both professions require a different sort of mindset to achieve success in their respective fields, the qualities that make up a good attorney and a good CPA are remarkably complementary. For this reason, becoming a dual licensed Attorney-CPA can be an exceptionally powerful career.
Reason #1 to Become a CPA – Prestige in the Profession
The CPA credential alone will separate you from non-CPAs with well-earned knowledge and expertise. By completing years of academic training, rigorous testing, and extensive work experience, CPAs are considered the gold standard of accounting.