The difficulty of subjects in the CPA exam can vary based on an individual’s background and strengths, but the Financial Accounting and Reporting (FAR) section is widely regarded as the most challenging. This section’s complexity stems from its extensive coverage of topics, including financial statements, diverse transaction accounting, and intricate reporting issues. The breadth and depth of material required make FAR particularly demanding for many candidates.
Another section often found difficult is Auditing and Attestation (AUD). This part of the exam demands a deep understanding of auditing standards, procedures, and ethical considerations, which can be complex and nuanced. The application of these concepts to various scenarios and case studies further adds to its difficulty. While each CPA exam section presents its unique challenges, FAR and AUD are frequently highlighted as the most strenuous by candidates.
