Financial Accounting and Reporting (FAR) is widely considered the hardest CPA exam section, with roughly 63% of candidates naming it the most challenging, largely due to its immense, comprehensive volume of material and lowest pass rates. While FAR is the most common answer, Auditing and Attestation (AUD) is often considered the second hardest.
Which CPA Test is Hardest? CPA Exam Difficulty Ranking
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.
Top 10 Toughest Exams in the United States
Accountants need to be proficient in basic arithmetic, algebra, and statistics to analyze financial data, prepare reports, and ensure accuracy in their work. They may also use mathematical principles to perform tasks such as budgeting, forecasting, and financial analysis.
Most candidates agree that BEC (Business Environment and Concepts) is the easiest CPA exam section to pass and that's why it consistently has the highest pass rates of any CPA exam part.
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.
How many times can you fail the Uniform CPA examination? There is no limit. You may fail and retake as many times as needed, as long as you complete all four within 18 months.
Lawyers and accountants both require a specialized education, but it is easier to become an accountant. A typical lawyer goes through a four year college program, plus three years of law school before they can be admitted to the bar.
Here are five common things people do that cause them to fail the CPA exam.
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).
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.
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
The Gaokao (China's National College Entrance Examination) is often ranked as the No. 1 toughest exam in the world due to its extreme difficulty, high competition, and the immense pressure it puts on millions of students every year.