The section-level data below offers a closer look at how candidates are performing across each core and discipline-based exam area. UWorld CPA Review students have consistently achieved strong outcomes, with recent internal data showing that candidates who complete UWorld’s comprehensive study program pass at a 90% rate. Viewed in full-year context, Q4 results closely track cumulative 2025 pass rates — AUD 48.21%, FAR 42.12%, REG 63.12%, BAR 41.94%, ISC 67.79%, and TCP 77.65% — supporting the broader conclusion that pass rates are continuing to stabilize under CPA Evolution. FAR was easy for me as I passed the first attempt since I worked for five years in accounting, but REG seems to be hardest for me as an international candidate.” The million-dollar question and one that NASBA, review course providers, and the AICPA see all the time is, “Which CPA Exam is the hardest?

The exam’s sections are separate; they often overlap. This variety demands candidates be flexible in how they use their knowledge. The CPA Exam uses multiple-choice questions (MCQs), task-based simulations, and written communication tasks. The exam covers a wide range of topics, which means candidates must understand complex and detailed information. Time management during study and exam sessions is also key to success.

Each section has a different number of multiple choice questions (MCQ), the lowest amount being 62 for the BEC. The CPA Exam tests candidates on their ability to Evaluate, Analyze, Apply, Remember & Understand. It basically follows that age old adage, “If it were easy, then everyone would do it.” Breaking down that adage, you come to the conclusion that it’s meant to be a differentiator.

Focus on mastering the exam structure, using high-quality prep tools, building a realistic study plan, actively reinforcing weak areas, and simulating real test conditions. AICPA has emphasized that a higher pass rate does not mean a section is easier for every candidate. FAR has seen a steady decline since 2020, falling from a high of 50% to a low of 40% in 2024 under CPA Evolution, with a slight recovery to 42% in 2025 — confirming its reputation as one of the most difficult CPA Exam sections. TCP consistently held the highest pass rate, while ISC showed steady improvement, suggesting growing familiarity with the new content. While national trends show how candidates performed overall, individual outcomes still come down to preparation and execution.

Overestimating Preparation Requirements

• Each question is scaled based on correctness, difficulty level, and statistical characteristics.
• Many certified public accountant candidates are full-time professionals.
• If you do not arrive at least 30 minutes prior to your scheduled time, you may forfeit your appointment and will receive no refund!
• Each section of the CPA exam is timed, and many candidates struggle to complete all questions within the allotted time.
• Becker’s customizable study planner makes it easy to follow and stick with a study plan that works with your schedule and learning needs, providing you with a clear path to Exam Day Readiness.

It is a given that every section has its own hurdles, but some are notoriously difficult. Then, read more about each exam section in detail for more specific advice, and play to your strengths! Think about your recent accounting classes or work experience. Make a CPA Exam study plan and get going! Candidates already in the workforce should start studying now, because the sooner you earn your CPA certification, the sooner you can begin enjoying the benefits it brings.

How does UWorld calculate its 90% CPA Exam pass rate?

As someone who has taken both exams, the answer is both exams are hard. By the third exam, you are thinking you will never pass all four sections. The most important reason for wanting to pass the first time is that waiting six months for a retake is costly and damaging to an exam-taker’s career.

Conclusion: Is the CPA Exam Hard? Yes, But You Can Pass

This nuanced approach can lead to fluctuations in exam scores, making it difficult for candidates to gauge their performance accurately. Each section’s score, derived from a multi-stage adaptive testing model, poses unique challenges as it adjusts question difficulty based on your abilities. Peer support and online study groups are invaluable, but the wealth of online resources available for CPA exam preparation can further enhance your study efforts. Recognizing the demanding nature of the CPA Exam, many candidates find that peer support and online study groups can significantly bolster their preparation efforts. Mastering time management during CPA exam preparation is essential for success, as the extensive material requires a strategic approach. Taking full-length practice exams under timed conditions develops effective time management skills vital for each section’s four-hour limit.

Education background and work experience

The hardest part of the exam is definitely the FAR section. The questions in the CPA exam are set to test you on four progressive parameters. Collectively, they make approximately half the proportion of all questions in the whole exam. Each section of the test has a duration of 4 hours, taking the total number of examination hours to a mind-boggling 16 hours total.

• It demands extensive knowledge, strategic preparation, and the ability to perform under pressure.
• Additionally, candidates often underestimate the importance of time management; each section has strict four-hour limits.
• ”—the combination of tough content, strict formats, and modest pass rates creates a real challenge.
• Candidates often struggle to complete all testlets within the allotted four hours.
• Get a CPA review course that works for your study style and schedule and you won’t have a problem.

What is the Most Difficult CPA Exam Section?

Additionally, many review courses offer personalized study plans and progress tracking, which can help you stay on track. Many candidates follow a “two-to-three-month-per-section” strategy to ensure adequate preparation. One of the most effective ways to tackle the CPA exam is to create a structured study plan. However, the CPA exam is far more comprehensive and requires a higher level of understanding and application.

The first step to concurring the CPA exam is acknowledging how difficult it actually is. If you approach it like a standard college exam, you will fail it every time. The vast majority of people who fail the exam don’t fail because the exam was too difficult. The effort required to pass the CPA exam is substantial, but the long-term benefits far outweigh the challenges. While the CPA exam is undoubtedly challenging, it is also incredibly rewarding. The stress, pain, and boredom of studying for the exam is temporary, but the benefits of being a CPA will last for the rest of your life.

It’s also important to budget in time for rest and basic self-care during your exam preparation phase. Check out our free resource on CPA Exam pass rates to learn all about CPA pass rates, how the what gamestop gains and losses mean for your taxes CPA Exam is scored, and much more. Its difficulty lies in the extensive content, variety of question formats, and time constraints. The skills and knowledge gained during the preparation process will also enhance your ability to excel in the accounting field. Learn to allocate your time wisely, ensuring you have enough time to complete all questions and review your answers.

The CPA Exam is flexible because you can study for one section at a time and then schedule your exam based on the best day or time that works for you. While the CPA exam is difficult, you can pass with correct preparation. FAR Section has a reputation for being the most challenging exam section with the latest cumulative pass rate of 50% (2020). AICPA releases the pass rates for each exam section every quarter. You must pass all four exam sections within the 18 months, starting from the time you pass the first exam. The key factor that influences our opinion about the difficulty of any exam is our level of preparation.

The CPA exam takes time and planning. Anyone who wants to know how to pass the CPA exam will find this helpful. So, when someone asks which CPA exam is most challenging, the answer is FAR, followed by AUD. Some students also compare CPA vs CA difficulty. To pass the CPA exam, students must stick to their plan.

In fact, preparation is the key to success on the CPA Exam. It is often said that success occurs when preparation meets opportunity. This is a frequently asked question by current and future CPA Exam candidates. Still, with persistence, strategy, and the right resources, candidates can succeed.