If you’re prepping for the CPA Exam, you know that it’s difficult. But which section is the most difficult? The hardest CPA Exam is debated (and debatable!), but both statistics and popular opinion exist to help answer this question.
Summary
Statistically, BAR has the lowest pass rate at 40%, followed closely by FAR at 41%, making them the hardest to pass, while TCP has the highest pass rate at 76%. However, when CPA candidates were surveyed, FAR was overwhelmingly chosen as the most difficult by 63% of respondents, with AUD in second place at 24%. Becker's Exam Day ReadySM students achieve a 64% higher overall pass rate, and an 81% higher pass rate for BAR and FAR, by engaging with at least 80% of lecture videos and MCQs/TBSs, and scoring 50% on simulated exams.
What are the CPA Exam sections?
The CPA Exam is composed of four separately taken sections: three Core sections, plus one Discipline section of your choice (from three possible options, which build upon the concept areas presented in each of the Core sections).
Core sections (all three required):
- Financial Accounting and Reporting (FAR)
- Auditing and Attestation (AUD)
- Taxation and Regulation (REG)
Disciplines sections (candidates choose one):
- Business Analysis and Reporting (BAR)
- Goes deeper into FAR-related subjects
- Information Systems and Controls (ISC)
- Goes deeper into AUD-related subjects
- Tax Compliance and Planning (TCP)
- Goes deeper into REG-related subjects
Which is the hardest CPA Exam statistically?
We can get a first impression of which is the hardest CPA Exam section by looking at the CPA Exam pass rates.
- 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.
- On the other hand, TCP has the highest pass rate of all six sections, at 76% over the 18-month period.
From this data alone, BAR and FAR are the hardest sections to pass and TCP is the easiest. But don’t be discouraged! You can increase your chances of passing the CPA Exam with Becker. Exam Day ReadySM students achieve an overall 64% higher pass rate on the CPA Exam than all other test takers. And for BAR and FAR, Exam Day ReadySM students show an 81% higher pass rate. So, while BAR and FAR are statistically difficult to pass, they are certainly not impossible—especially with the right guidance and support.
Learn more pass rates about becoming Exam Day ReadySM with Becker.
Which is the hardest CPA Exam according to CPA candidates?
But deciding the hardest CPA Exam section also boils down to your preparedness and experience. If you’re well-versed in financial accounting but know nothing about tax law, FAR and BAR may be easier while REG may prove to be the most challenging. Everyone is different, and your interests and strengths will influence which section is hardest or easiest for you.
To get an idea of popular opinion on the hardest CPA Exam, we asked over 4,600 CPA candidates.
- FAR was the most popular answer, with 63% of all candidates choosing this as the most difficult section.
- Surprisingly, AUD came in second place as the hardest CPA Exam, with 24%.
- BAR had just 8% of votes, while REG, TCP, and ISC fell much lower.
So, while BAR may have the lowest pass rate, this group of candidates didn’t name it as the hardest section. This most likely has to do with BAR being a Discipline section; those who struggle with FAR subject matter likely won’t choose to take BAR, and you have less candidates who take BAR than the Core FAR, AUD, and REG sections.
Pass the hardest CPA Exam with Becker
Join Becker’s Exam Day ReadySM students and be 64% more likely to pass the CPA Exam—and 81% more likely to pass the hardest CPA Exam section!
Being Exam Day ReadySM simply means following the learning material in Becker’s CPA Exam Review course to prepare for your CPA Exam section. When you watch 80% of lecture videos, correctly answer 80% on MCQs and TBSs, and earn a minimum 50% on your simulated exams, you achieve Exam Day ReadySM status for that exam section.
So go ahead and start learning, reviewing, and preparing to be 64% more likely to pass the CPA Exam! Try Becker’s CPA Exam Review FREE for 14 days and see what it’s like to prepare to pass with confidence.
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