What is the most difficult section of the CPA Exam?

Financial Accounting and Reporting (FAR)
What is the Hardest Section of the CPA Exam? Students often report that Financial Accounting and Reporting (FAR) is the most difficult part of the CPA Exam to pass, because it is the most comprehensive section.

What topics does the CPA cover?

All candidates must pass the Uniform CPA Examination ® (CPA Exam), which comprises four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).

Why do most people fail the CPA Exam?

They will spend too much time on trying to figure out questions they don’t know the answers to; begin to think that they’re not doing very well based on the level of difficulty on their testlets; or execute overall poor time management, leaving them with not enough time to complete the entire exam or completely …

Does the CPA Exam get harder if you are doing well?

If a candidate performs well on the first testlet, he/ she will get a more difficult second testlet while those who do not perform well on the first testlet will receive a second medium difficulty testlet.

What is the easiest CPA exam section?

BEC
BEC is often thought to be the easiest. It has the highest pass rate. AUD and REG tend to be middle of the road….The four levels of skill tested in the CPA Exam sections include:

• Remembering and understanding.
• Application.
• Analysis.
• Evaluation.

How many subjects are there in CPA?

4 subjects
The test also ensures that a candidate is thorough with all the concepts that are required for an accounting professional to work in real life complex scenarios. The curriculum of CPA is spread across 4 subjects.

How many questions are on far CPA exam?

66 multiple choice questions
CPA Exam FAR Questions Of the total 66 multiple choice questions (MCQs) on the FAR CPA Exam, 12 are pretest questions and do not count toward a candidate’s score.

What is a passing CPA score?

Calculating your CPA Exam score To pass a CPA Exam section, you must score a minimum of 75. Have you ever wondered how the AICPA calculates your CPA Exam section scores? Scores are reported on a scale that ranges from 0 to 99.

What is the average CPA Exam score?

Furthermore, the average CPA exam score for FAR among all test takers is below passing: around 68.6. According to page 127 of the NASBA Report Jurisdiction Edition, female test takers have a FAR pass rate of 45.4\% and an average score of 67.1.

How hard is the far section of the CPA exam?

Download our free eBook now! The Financial Accounting and Reporting (FAR) section of the CPA Exam is arguably the most difficult, longest and by far the most comprehensive section of the exam.

What percentage of the CPA exam is financial statements?

Select Financial Statement Accounts: 30-40\% of the exam Even though the CPA FAR exam sounds like a simple combination of MCQs and TBSs, the content covers a wide range of topics. Fortunately, you’ll have a much easier time with this CPA exam section if you can focus on the specific areas I’ve outlined below:

How to pass the Uniform CPA exam?

Essentially, each part of the Uniform examination is a 4-hour test covering a different subset of topics and concepts. Hence, in order to become a CPA, you must pass all four sections within an 18-month testing window with a score of 75 or higher. You can take any section during an open testing window in any order you want.

What are the different sections of the CPA exam?

Each of the four CPA exam sections encompass different broad topics that are broken down as follows: 1 Auditing (AUD) 2 Business Environment and Concepts (BEC) 3 Financial Accounting and Reporting (FAR) 4 Regulation (REG)