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.
Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate. AUD and REG tend to be middle of the road.
While difficulty varies from person to person, historical CPA sections pass rates and feedback from candidates provide insights into the hardest parts:
The top 5 toughest exams in the world are generally considered to be:
Is the Series 7 harder than the CPA exam? It depends. The CPA exam is broader and has a high failure rate, while the Series 7 is challenging due to its length and investment focus. If you're familiar with financial markets, the Series 7 may be easier.
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.
The CPA Exam. You've heard the horror stories: It's derailed the careers of promising professionals. It's definitely harder than the BAR exam and maybe even some medical board exams. And it's nearly impossible to pass once you're a working professional.
Top 10 Toughest Exams in the United States
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 is the hardest bar exam to pass? California has a notoriously hard bar exam, with only 45% of first-time takers passing the Feb 2024 bar exam, and 24% of repeat takers passing the July 2023 exam. However, there are other states with lower pass rates in July 2023, including Maine, Wyoming, and Maryland.
A CPA's salary is often in the high five figures, with senior CPAs in management earning six figures. CPAs work in a variety of sectors, including forensic accounting, tax preparation, auditing, bookkeeping, and information technology, in both the commercial and public sectors, as well as for the federal government.
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.
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.
Any score of 75 or above on the scaled score of 0 to 99 is considered passing. Has anyone gotten a 100 on the CPA exam? It is highly unlikely for anyone to score a 100 on the CPA exam.
The overall pass rate of the CPA Exam hovers around 50%, but how many people pass all four sections—including three core and one discipline—on the first try? About 20%.
There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round. Your only restriction is waiting to receive your score from a previous attempt of the same section.
It's a prestigious and highly respected designation that prepares you for an accounting career in Canada. It also has higher pass rates and facilitated modules. US CPA exams are somewhat easier due to the objective format of the questions and extended exam windows.
A chartered accountant qualification from ICAS is one of the most prestigious accountancy qualifications. More than 80% of FTSE 100 organisations employ ICAS chartered accountants.
You'll find the CPA Exam generally harder than the MCAT due to its rigorous structure, complex task-based simulations, and lower pass rates. Candidates typically invest more hours in study, increasing the overall difficulty.
Top 10 Toughest Exams in the World 2026
Those in finance who wish to advance their careers will usually take the Chartered Financial Analyst (CFA) exam. Though one of the toughest exams in the world, earning it can lead to new job opportunities and higher salaries. Charterholders often report a 53% increase in their salary after passing the Level III exam.
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.
How Is the CPA Exam Scored? The Discipline sections (BAR, ISC, TCP) were introduced under the updated (2024) CPA Exam structure. Each section is scored on a scale of 0–99, with a score of 75 required to pass.
Becoming certified is a lot like getting a law license. It's proof that you've mastered the vital elements of your profession through years of academic and technical training. As a CPA, you'll also have access to jobs with higher authority and responsibility — and you'll enjoy greater career stability.